I have audited the Statement of Assets and Liabilities of the Commonwealth of Dominica – Consolidated Fund and other related statements of accounts for the year ended June 30th 2013, as presented by the Accountant General.
By Section 17 of the Financial (Administration) Act # 4 of 1994, the Accountant General is responsible and authorized to prepare and present the financial statements of the Commonwealth of Dominica – Consolidated Fund.
My responsibility as Director of Audit is to express an opinion on those financial statements based on my audit in accordance with the provisions of Section 83(2) of the Constitution of the Commonwealth of Dominica and the Audit Act # 5 of 1994.
I conducted the audit in accordance with generally accepted auditing standards along with guidelines established by INTOSAI on government’s audits, which require that I plan and perform the audit to obtain reasonable assurances as to whether the financial statements are free from material misstatements.
Read the entire Director of Audit's Report for the Financial Year ended June 30th 2013 (PDF, 4.65MB).