Follow-up Reports by the National Audit Office – 2019

For the third successive year, the Auditor General, Charles Deguara, presented a
compilation of 14 follow-up reports carried out on a number of audits undertaken over the
past few years to the Speaker of the House of Representatives, Hon. Anglu Farrugia.

One of the most fundamental International Standard for Supreme Audit Institutions (ISSAI), namely ISSAI 12 – The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens, refers to the critical requirement that ‘national audit institutions should have appropriate mechanisms for following up auditfindings and recommendations’.

Thus, in line with established practice, the National Audit Office has once again identified
various audits carried out in recent years with a view of monitoring the implementation or
otherwise of the main recommendations made therein.

An analysis on the degree of implementation of this Office’s recommendations was
undertaken on the following past audit reports:

Financial and Compliance Audits:

• Department for Active Ageing and Community Care
• Department of Contracts
• EcoGozo
• Electoral Office
• Enhancement of Public Areas
• Free Childcare Scheme
• Koperattiva Linen Service Ltd.
• Malta Council for Science and Technology
• Ministry for Economy, Investment and Small Business
• Sir Anthony Mamo Oncology Centre

Performance Audits:

• Outpatient Waiting at Mater Dei Hospital
• Safeguarding Malta’ Groundwater

IT Audits:

• Mater Dei Hospital
• Medicines Authority

This year’s follow-up assignment indicates that 50% of recommendations analysed by NAO were fully implemented by the Ministries and entities concerned, 43% were partly implemented, while 7% showed no developments or little progress.