The Auditor General presented to the Speaker of the House of Representatives, Hon Anton Tabone, the annual report on the Work and Activities of the National Audit Office (NAO) for the year 2005. 

Besides giving the legal background to the establishment of the NAO, the report describes the organisational set up and the different types of audits carried out.  These relate to Financial and Compliance Audit, Performance Audit and Special Audits. The latter are carried out on behalf of the Public Accounts Committee of the House of Representatives. 

The relations with the House of Representatives, through the Public Accounts Committee, are given due prominence.  This Committee, one of the Standing Committees of the House, considers and examines reports submitted by the Auditor General.  Another Standing Committee, the National Audit Office Accounts Committee, was set up in terms of the Auditor General and National Audit Office Act. This Committee examines the estimates of the sum the Auditor General considers necessary to efficiently fulfil the responsibilities of his office and appoints an independent warrant holder to audit the accounts of the NAO.  

Reference in the report is made to the NAO’s Code of Ethics and Guidelines followed by audit examiners.  Also presented is the core organisation structure of the NAO, as well as an overview of developments relating to staff mobility, qualifications, recruitment, and local and overseas training activities. Mention is also made of an operations review that is being carried out by an audit firm to strengthen NAO’s IT function. 

Bi-lateral and multi-lateral relations with overseas Supreme Audit Institutions and other organisations, which took place during the year, are covered in some detail. Local and overseas events that the NAO participated in, to further enhance the professional competencies of its employees are also enlisted. 

The Auditor General affirms that in carrying out his work he received the information and explanations he required.  Moreover, he makes reference to the various changes, developments and challenges resulting to some degree from Malta’s EU Accession.  He also recognises the cooperation and dedication of all members of the staff for their assistance in carrying out his mandate.