Auditor-General gives JSC clean bill after audit

Written By: Beth Nyaga

Auditor-General gives JSC clean bill after audit

The Auditor-General gave the Judicial Service Commission (JSC) a clean bill after auditing its financial statement.

The statement comprises statements of assets and liabilities as of June 30, 2018.

Further, it comprises receipts and payments, statement of cash flows and a summary statement of appropriation.

This includes recurrent and development combined for the year then ended, and a summary of significant accounting policies as well as other explanatory information.

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The Auditor General confirmed that he obtained all the information and explanations which he said he believed, to the best of his knowledge, were necessary for the purpose of the audit.

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“In my opinion, the financial statements present fairly, in all material aspects, the financial position of the JSC as at 30 June 2018, and of its financial performance and its cash flows for the year then ended, in accordance with International Public Sector Accounting Standards and comply with Section 38 of Judicial Service Act, 2011,” the Auditor General said, in a report.

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He added: “I believe that the audit evidence I have obtained is sufficient and appropriate evidence to provide a basis for my opinion.”

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The Auditor-General indicated that as required by Article 229(6) of the Constitution, based on the audit procedures performed, nothing had come to his attention to cause him to believe that public resources had not been applied lawfully and in an effective way.


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