Forestry Dept- Failure to submit 11 Outstanding Appropriation Accounts to account for $9.3 Billion in Budgetary Allocations

Auditor General's Findings

The 2023/2024 Auditor General’s Annual Report (subsections 3.2.53–3.2.55) found that, contrary to Section 24I(1)(b) of the FAA Act, which requires Accounting Officers to prepare, sign and transmit to the Auditor General statements of financial activities, including an Appropriation Account, within four months after the end of a financial period, the Forestry Department’s Accounting Officer did not submit 11 Appropriation Accounts.

Table 11 of the report showed the related budgetary allocations for the 11 accounts (2015/2016 to 2023/2024), totalling almost $9.3 billion.

The Department had, however, submitted its accrual financial statements up to the 2020/2021 financial year along with two of the previously reported outstanding Appropriation Accounts. Management subsequently indicated that steps would be taken to submit the outstanding accounts before the end of the 2024/2025 financial year.

The audit also revealed that the Department was exposed to an increased risk of loss due to the absence of an effective IT control environment; management has since taken steps to strengthen the agency’s IT controls.