Follow-up Audits Report, 2023 issued by the National Audit Office

For the seventh successive year, the Auditor General, Mr. Charles Deguara, presented to the Speaker of the House of Representatives, the National Audit Office’s first volume of follow-up audit reports for 2023, comprising a compilation of nine reports.

This Office has once again identified various audits carried out in recent years with a view of evaluating the level of implementation by the Executive of the main recommendations made therein. Indeed, every creditable national audit institution is expected to have in place a reliable follow-up mechanism since, ultimately, enhancement of good governance is brought about through the timely implementation of its recommendations.

An analysis on the degree of implementation of the respective recommendations was undertaken on past Financial and Compliance audits as follows:

• Refunds from the European Union Health Scheme
• Manoel Theatre
• Age Pension
• Local Enforcement System Agency
• Agency for the Welfare of Asylum Seekers
• Malta Tourism Authority
• Malta Financial Services Authority
• Malta College of Arts, Science and Technology
• Planning Authority

This year’s follow-up assignment indicates that 72% of the recommendations analysed by this Office were either implemented, in part or in full, or were in the process of being implemented by the entities concerned, while 28% showed no developments or little progress. Individual implementation estimates in respect of each of these nine entities is also included in this Report.