Follow-up Reports by the National Audit Office – 2020 Vol. I

For the fourth successive year, the Auditor General, Mr. Charles Deguara, presented to the
Speaker of the House of Representatives, Hon. Anglu Farrugia, its first volume of follow-up
reports for 2020, comprising a compilation of 8 write-ups.

One of the most fundamental International Standard for Supreme Audit Institutions (ISSAIs),
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 audit findings 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 Financial and Compliance audits:

• Armed Forces of Malta
• Church Schools
• Commerce Department
• Foundation for Educational Services
• Malta Communications Authority
• Malta Film Commission
• Mater Dei Hospital – Medicine and Surgical Materials
• VAT Department

This year’s follow-up assignment indicates that 84% of the recommendations analysed by
NAO were implemented or partly implemented by the Ministries and entities concerned.