Report of the Auditor-General Part IV 2014 on the Accounts of Public Authorities and Statutory Bodies

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    Auditor General’s Office

    Report of the Auditor-General 2014
    of Papua New Guinea

    Report of the Auditor-General

    2014
    40th Independence
    Anniversary
    Part 4

    Part 4
    Govt. Print – 357/220.09/2015

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  • Part 4
    Report of the Auditor-General
    2014

    on the Accounts of Public Authorities and Statutory Bodies established
    under the Act of Parliament and Government Owned Companies
    established under the Companies Act

    __________________________________________________________
     Public Bodies and their Subsidiaries

     National Government Owned Companies

     National Government Shareholdings in Other Companies

    Auditor-General’s Office of Papua New Guinea

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  • Page 4 of 396

  • Phone: (+675) 3012200 Fax: (+675) 325 2872 Email: agopng@ago.gov.pg Website: www.ago.gov.pg

    24 July 2015

    The Honourable Theodore Zurenuoc, MP
    The Speaker of National Parliament
    Parliament House
    WAIGANI
    National Capital District

    Dear Sir,

    In accordance with the provisions of Section 214 of the Constitution of the Independent State
    of Papua New Guinea, I forward herewith a copy of my report signed on 24th July 2015 upon
    the inspection and audit of the financial statements of the Public Bodies and their subsidiaries
    and National Government owned companies for tabling in the National Parliament. This
    Report (Part IV) also contains information on companies in which the Government does not
    hold majority interest. Section D of this Part of the Report contains information on the status
    of certain entities which have ceased operations and those entities audits of which have been
    in arrears. Further, the status of eleven Project Audits are summarised and the details are
    covered in my Special Project Audits Report to the Parliament.

    Yours sincerely,

    PHILIP NAUGA
    Auditor-General

    Level 6 PO Box 423
    TISA Investment Haus WAIGANI, NCD
    Kumul Avenue, NCD Papua New Guinea

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  • Page 6 of 396

  • 2014 AUDITOR-GENERAL’S REPORT – PART IV

    TABLE OF CONTENTS

    PARA SUBJECT PAGE
    NO. NO.

    General ……………………………………………………………………………………………………………………………… v
    A. Foreword …………………………………………………………………………………………………………………………… v
    B. Authority to Audit …………………………………………………………………………………………………………………. v
    C. Audit of Public Bodies …………………………………………………………………………………………………………..vi
    D. Appointment and use of Authorised Auditors …………………………………………………………………………. viii
    E. Executive Summary …………………………………………………………………………………………………………… viii
    Attachments A – E ……………………………………………………………………………………………………………. xviii

    SECTION A – PUBLIC BODIES AND THEIR SUBSIDIARIES

    PARA SUBJECT PAGE
    NO. NO.

    1. Foreword …………………………………………………………………………………………………………………………… 1
    2. Bank of Papua New Guinea …………………………………………………………………………………………………. 3
    3. Border Development Authority ………………………………………………………………………………………………. 5
    3A. Papua New Guinea Maritime Transport Limited ………………………………………………………….. 9
    4. Civil Aviation Safety Authority of Papua New Guinea ………………………………………………………………. 10
    5. Cocoa Board of Papua New Guinea and its Subsidiary ……………………………………………………………. 17
    5A. Cocoa Stabilisation Fund ………………………………………………………………………………………… 18
    5B. Cocoa Pod Borer Project Fund ………………………………………………………………………………… 19
    6. Cocoa Coconut Institute Limited of Papua New Guinea……………………………………………………………. 22
    7. Coffee Industry Corporation Limited and its Subsidiaries ……………………………………………………….. …23
    7A. Coffee Industry Fund………………………………………………………………………………………………. 24
    7B. Patana No. 61 Limited…………………………………………………………………………………………….. 25
    8. Government Printing Office ………………………………………………………………………………………………….. 26
    9. Independence Fellowship Trust …………………………………………………………………………………………. ..27
    10. Independent Consumer and Competition Commission …………………………………………………………….. 28
    11. Independent Public Business Corporation and its Subsidiaries ………………………………………………… 31
    11A. Aquarius No. 21 Limited ………………………………………………………………………………………….. 39
    11B. General Business Trust …………………………………………………………………………………………… 43
    11C. PNG Dams Limited ………………………………………………………………………………………………… 44
    11D. Port Moresby Private Hospital Limited ………………………………………………………………………. 48
    12. Industrial Centres Development Corporation ………………………………………………………………………….. 51
    13. Internal Revenue Commission. …………………………………………………………………………………………….. 55
    14. Investment Promotion Authority …………………………………………………………………………………………… 57
    15. Kokonas Indastri Koporesen and its Subsidiaries ……………………………………………………………………. 58
    15A. Papua New Guinea Coconut Extension Fund …………………………………………………………….. 60
    15B. Papua New Guinea Coconut Research Fund …………………………………………………………….. 61
    16. Legal Training Institute ………………………………………………………………………………………………………… 62
    17. Mineral Resources Authority ……………………………………………………………………………………………….. 63
    18. Motu Koitabu Council and its Subsidiary ………………………………………………………………………………… 71
    18A. Tabudubu Limited ………………………………………………………………………………………………….. 73

    -i-

  • Page 7 of 396

  • PARA SUBJECT PAGE
    NO. NO.

    19. National Agriculture Quarantine and Inspection Authority …………………………………………………………. 74
    20. National Agricultural Research Institute …………………………………………………………………………………. 80
    21. National AIDS Council Secretariat ………………………………………………………………………………………… 83
    22. National Broadcasting Corporation ……………………………………………………………………………………….. 94
    23. National Capital District Commission and its Subsidiaries ………………………………………………………… 95
    23A. National Capital District Botanical Enterprises Limited ……………………………………………….. 101
    23B. Port Moresby City Development Enterprises Limited ………………………………………………… 103
    23C. Port Moresby Nature Park Limited ………………………………………………………………………….. 105
    24. National Cultural Commission …………………………………………………………………………………………….. 107
    25. National Economic and Fiscal Commission ………………………………………………………………………….. 108
    26. National Fisheries Authority ……………………………………………………………………………………………….. 112
    27. National Gaming Control Board ………………………………………………………………………………………….. 114
    27A. National Gaming Control Board Community Benefit Fund Trust. ……………………………….. 120
    28. National Housing Corporation …………………………………………………………………………………………….. 124
    29. National Information and Communication Technology Authority ………………………………………………. 126
    30. National Maritime Safety Authority ………………………………………………………………………………………. 127
    31. National Museum and Art Gallery ……………………………………………………………………………………….. 130
    32. National Narcotics Bureau ………………………………………………………………………………………………….. 135
    33. National Research Institute ……………………………………………………………………………………………….. 141
    34. National Road Safety Council …………………………………………………………………………………………….. 144
    35. National Roads Authority……………………………………………………………………………………………………. 147
    36. National Training Council ………………………………………………………………………………………………….. 153
    37. National Volunteer Service …………………………………………………………………………………………………. 157
    38. National Youth Commission ……………………………………………………………………………………………….. 162
    39. Office of Climate Change and Development ………………………………………………………………………… 163
    40. Oil Palm Industry Corporation ……………………………………………………………………………………………. 165
    41. Ombudsman Commission of Papua New Guinea ………………………………………………………………….. 166
    42. Pacific Games (2015) Authority …………………………………………………………………………………………… 169
    43. Papua New Guinea Accident Investigation Commission …………………………………………………………. 170
    44. Papua New Guinea Immigration and Citisenship Service Authority ………………………………………….. 172
    45. Papua New Guinea Forest Authority ……………………………………………………………………………………. 174
    46. Papua New Guinea Institute of Medical Research …………………………………………………………………. 182
    47. Papua New Guinea Institute of Public Administration …………………………………………………………….. 186
    48. Papua New Guinea Maritime College …………………………………………………………………………………. 189
    49. Papua New Guinea National Institute of Standards and Industrial Technology …………………………. 194
    50. Papua New Guinea Sports Foundation ……………………………………………………………………………….. 199
    51. Papua New Guinea University of Technology and its Subsidiaries …………………………………………… 218
    51A. National Analytical and Testing Services Limited. ……………………………………………………… 225
    51B. Unitech Development and Consultancy Company Limited …………………………………………. 226
    52. Parliamentary Members’ Retirement Benefits Fund ………………………………………………………………. 227
    53. Public Curator of Papua New Guinea…………………………………………………………………………………… 228
    54. Security Industries Authority ……………………………………………………………………………………………….. 232
    55. Small Business Development Corporation …………………………………………………………………………… 236
    56. Tourism Promotion Authority ……………………………………………………………………………………………… 237
    57. University of Goroka and its Subsidiary………………………………………………………………………………… 238
    57A. Unigor Consultancy Limited…………………………………… .. ……………………………….246
    58. University of Natural Resources and Environment ………………………………………………………………… 247
    59. University of Papua New Guinea and its Subsidiaries ……………………………………………………………. 256
    59A. Unisave Limited …………………………………………………………………………………………………… 258
    59B. Univentures Limited ……………………………………………………………………………………………… 261
    60. Water PNG ………………………………………………………………………………………………………………………. 262

    -ii-

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  • SECTION B – NATIONAL GOVERNMENT OWNED COMPANIES

    PARA SUBJECT PAGE
    NO. NO.

    61. Foreword …………………………………………………………………………………………………………………………. 271
    62. Air Niugini Limited …………………………………………………………………………………………………………….. 273
    63 Livestock Development Corporation Limited …………………………………………………………………………. 278
    64. Mineral Resources Development Company Limited……………………………………………………………….. 279
    65. Motor Vehicles Insurance Limited ……………………………………………………………………………………….. 285
    66. National Airports Corporation Limited and its Subsidiary ………………………………………………………… 289
    66A. Airport City Development Limited …………………………………………………………………………… 290
    67. NCD Water and Sewerage Limited (Eda Ranu) …………………………………………………………………….. 291
    68. NPCP Holdings Limited and its Subsidiaries …………………………………………………………………………. 295
    68A. National Petroleum Company of PNG Investments Limited. …………………………………………. 296
    68B. National Petroleum Company of PNG (Kroton) Limited ……………………………………………….. 297
    68C. National Petroleum Company of PNG Pipeline and Gas Supply Limited. ……………………….. 298
    69. Papua New Guinea Ports Corporation Limited ………………………………………………………………………. 299
    70. PNG Air Services Limited ………………………………………………………………………………………………….. 302
    71. PNG DataCo Limited……………………..……………………………………………………………………304
    72. PNG Power Limited …………………………………………………………………………………………………………… 306
    73. Post PNG Limited …………………………………………………………………………………………………………….. 308
    74. Telikom PNG Limited and its Subsidiaries ……………………………………………………………………………. 311
    74A. Kalang Advertising Limited …………………………………………………………………………………….. 313
    74B. PNG Directories Limited ………………………………………………………………………………………… 314

    SECTION C – NATIONAL GOVERNMENT SHAREHOLDINGS IN OTHER COMPANIES

    PARA SUBJECT PAGE
    NO. NO.

    75. Foreword …………………………………………………………………………………………………………………………. 317
    76. Bougainville Copper Limited ……………………………………………………………………………………………….. 319
    77. Gogol Reforestation Company Limited…………………………………………………………………………………. 321
    78. Ok Tedi Mining Limited………………………………………………………………………………………………………. 322
    79. PNG Sustainable Development Program Limited ………………………………………………………………….. 323

    -iii-

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  • SECTION D – PROBLEM AUDITS

    PARA SUBJECT PAGE
    NO. NO.

    80. Foreword………………………………………………………………………………………………………………………… 327
    80.1 Exclusion of Entities from Future Reports ………………………………………………………………… 327
    81. Audits in Arrears ……………………………………………………………………………………………………………… 328

    81.1 General ……………………………………………………………………………………………………………… 328
    81.2 Responsibility for preparation of Financial Statements ……………………………………………… 328
    81.3 Legislative Requirements …………………………………………………………………………………….. 329
    81.4 Current Year Audits (2014 Audits) …………………………………………………………………………. 329
    81.5 Status of Current Year Audits ……………………………………………………………………………….. 331
    81.6 Audits in Arrears (2013 and prior years) …………………………………………………………………. 333
    81.7 Long Outstanding Financial Statements …………………………………………………………………. 336
    81.8 Status of Audits as at 30 June 2015 ………………………………………………………………………. 339

    Acknowledgements ………………………………………………………………………………………………………….. 341
    Schedule A – Current Year Audits ………………………………………………………………………………………. 344
    Schedule B – Status of Audits in Arrears ……………………………………………………………………………… 348
    Schedule C – Long Outstanding Financial Statements ………………………………………………………….. 351
    Schedule D – Non-Operational Entities and Others ………………………………………………………………. 353
    Schedule E – Prior year Audits completed during 2014/2015………………………………………………….. 354

    -iv-

  • Page 10 of 396

  • GENERAL

    A. FOREWORD

    My Annual Report to the National Parliament for the 2014 financial year is presented
    in four Parts. Part I deals with the Public Accounts of Papua New Guinea (PNG). Part
    II deals with National Government Departments and the Provincial Treasury Offices,
    whilst Part III deals with the audit of the Provincial Governments and Local-level
    Governments.

    Part IV (this Part) of my Report deals with Public Bodies and their Subsidiaries,
    Government Owned Companies and National Government‟s shareholdings in Other
    Companies.

    This Report is divided into four sections:
     Section A deals with Public Bodies and their subsidiaries;
     Section B deals with National Government owned companies;
     Section C deals with the Companies in which the National Government has
    shareholdings; and
     Section D is an additional section which provides details of entities that have
    ceased operating and those other entities the audits of which have been in
    arrears due to non-submission of financial statements.

    The audit findings contained in Sections A and B of this Report have been reported to
    Management of the respective entities and to the responsible Ministers.

    A.1 Audit and Delivery of Government Program

    I have carried out audits of Statutory Bodies and their Subsidiaries, Provincial
    Government and Local Level Government, Hospital Boards, Business Arms,
    Provincial Authorities and Other audits as mandated. These government entities are
    tasked to deliver government services to the people of Papua New Guinea.

    Although my report provides opinions on the financial affairs of these entities, other
    audit procedures performed by my Office give a picture of effectiveness of the
    delivery, by the public sector, of government policies and programs particularly their
    contribution to National Building through recovery, development and service delivery
    objectives of the Medium Term Development Strategies (MTDS) including:
     Welfare
     Health
     Economic Development and Growth
     Contribution to Nation Building
     Good Governance

    -v-

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  • General

     Rural Development
     Poverty Reduction
     Employment
     Strengthening Public Expenditure
     Management System including:
    – Fiscal Sustainability
    – Prioritisation of Resources, and
    – Cost effective implementation of programs.

    In addition, my audit findings that have been repeatedly highlighted show a slow
    progress in making improvements to governance structures and public accountability
    mechanisms in relation to expending public finances. Without strong governance
    support, service delivery as envisaged by the National Government remains to be
    frustrated.

    Besides the Audit of Financial Statements, I have extended my audit programs into
    the audit of service delivery, performance audit and major public works projects to
    enhance my Office‟s ability to deliver reports to Parliament on how well and effective
    the government programs are being delivered.

    B. AUTHORITY TO AUDIT

    B.1 Constitution

    Under Section 214(2) of the Constitution of the Independent State of Papua New
    Guinea, I am required to inspect and audit all bodies set up by Acts of the Parliament,
    or by Executive or Administrative Act of the National Executive for governmental or
    official purposes unless other provisions are made by law in respect of their
    inspection and audit.

    I am also empowered under Section 214(3) if I consider it proper to do so, to inspect
    and audit and report to the Parliament on any accounts, finances or property of a
    body, in so far as they relate to, or consist of, or are derived from public moneys or
    property of Papua New Guinea.

    B.2 Audit Act

    By virtue of Section 214(4) of the Constitution, the Audit Act 1989, which became
    effective from 1 May 1989, provides more details of my functions under Sub-sections
    (1), (2) and (3) of the Constitution. The Audit Act that was derived from the
    Constitution elaborates the functions and the duties of the Auditor-General. This Act
    was amended in 1995 and the relevant provisions of the amended Act are explained
    below.

    -vi-

  • Page 12 of 396

  • General

    B.3 Auditing and Reporting Requirements

    In Section 8, Sub-sections 2 and 4 of the Audit Act were amended to include
    provisions governing the auditing and the reporting requirements of public bodies
    including government owned companies incorporated under the Companies Act
    1997.

    B.4 Matters of Significant Importance

    Under Section 8(2) of the Act, I am required to inspect and audit the accounts and
    records of financial transactions and the records relating to the assets and liabilities
    of these public bodies and their subsidiaries, and to report to the Minister vested
    with the responsibility for the public body and the Minister in charge of Finance any
    irregularities found during the inspection and audit.

    B.5 Audit Opinion on Financial Statements

    Section 8(4) of the Audit Act requires me to audit the financial statements of the
    public bodies and to report an opinion to the aforementioned Ministers on:
     Whether the financial statements are based on proper accounts and records;
     Whether the financial statements are in agreement with those accounts and
    records; and
     Whether they show fairly the financial operations for the period which they
    cover and the state of affairs at the end of that period.

    B.6 Public Finances (Management) Act (PFMA)

    The submission of the financial statements of public bodies for audit is required
    under Section 63(4) of the PFMA. The Section requires each public body to prepare
    and furnish to its Minister before 30 June each year, a report on its operations for
    the year ended on 31 December proceeding, together with financial statements in
    respect of that year duly audited by me.

    The Minister is then required to table the report on the operations and the financial
    statements, together with my report on the financial statements, at the first meeting
    of the Parliament after receiving them.

    B.7 Companies Act

    I am required to audit National Government owned companies and subsidiary
    companies under the provisions of the Companies Act.

    -vii-

  • Page 13 of 396

  • General

    Though these companies are registered under the Companies Act, my responsibility
    to audit them is by virtue of Sections 48 and 63 of the PFMA and Section 3 of the
    Audit Act.

    C. AUDIT OF PUBLIC BODIES

    C.1 Scope of Audit

    Presently, the limited resources available to my Office are directed primarily
    towards financial attestation and compliance or regularity audit of Public Bodies.
    Due to resource constraints, I have not been able to venture into the audits of
    information systems.

    The full scope of my audit responsibility in respect of Public Bodies covers the
    Statutory Bodies and their subsidiaries, National Government owned companies and
    their subsidiaries, and the companies in which the government has minority interest.

    C.2 Audit Objectives

    Under the Companies Act I am required to ascertain whether proper accounting
    records have been kept; whether the financial statements comply with generally
    accepted accounting practice; and whether those financial statements give a true and
    fair view of the matters to which they relate. The Act also requires the auditor to
    report the instances of non-compliance with these requirements. More details on the
    audit responsibilities under the Companies Act are provided in Section B of this
    Report which covers the National Government owned companies.

    C.3 Reporting Framework

    My audits are conducted in accordance with the International Standards on Auditing
    to provide reasonable assurance that the financial statements are free of material
    misstatements. The audit procedures include examination, on a test basis, of
    evidence supporting the amounts and other disclosures in the financial statements,
    evaluation of accounting policies and significant accounting estimates, and ensuring
    that the financial statements are presented fairly and in accordance with the
    International Accounting Standards (IAS) and statutory requirements.

    -viii-

  • Page 14 of 396

  • General

    D. APPOINTMENT AND USE OF AUTHORISED AUDITORS

    Section 8(5) of the Audit Act empowers me to employ registered company auditors
    to assist me in undertaking my Constitutional Duties, where such assistance is
    required.

    During the period covered in the Report, I engaged a number of registered company
    auditors to perform audits of numerous Statutory Bodies and National Government
    owned companies.

    -ix-

  • Page 15 of 396

  • E. EXECUTIVE SUMMARY

    E.1 Report Coverage

    This Report covers the audit reports issued by my Office on the audits of Public
    Bodies and their Subsidiaries, Government Owned Companies, and National
    Government‟s shareholdings in Other Companies during the period July 2014 to
    June 2015 (2014/2015 Audit Cycle). The Report covers the audits of these entities‟
    financial statements for a number of years, not just 2014.

    In 2014 there were 100 public entities subject to audit by my Office, consisting of
    81 Public Bodies and their Subsidiaries and 19 National Government Owned
    Companies. In addition, the Statutory Bodies Audit Division also carried out audits
    on 11 Projects managed by Public entities as implementing agencies which are
    depicted in the Schedule ‘D’ of this report.
    The results of these audits are presented in a separate Special Projects Audit report
    presented to the National Parliament.

    I am also responsible for reporting on the audits of 4 Companies, in which the
    National Government has a minority shareholding, that are audited by the private
    sector. These are reported under Section C of this Report.

    The audit portfolio has increased from 89 entities in 2013 to 100 entities in 2014.

    E.2 Consistency in audit findings over a number of years

    The Report‟s findings are consistent with those in my previous years‟ reports that
    have highlighted my concerns over the number of entities that do not submit current
    year financial statements for audit, and the overall poor state of the financial
    management structure in most public entities whose statements are subject to my
    audit and inspection.

    The overall purpose of financial statements is to provide information about the
    financial position and performance of an organisation. The information is useful to a
    wide range of stakeholders and the statements constitute a formal record of the
    financial and business activities of an organisation. As such, the statements are core
    component of an organisation‟s governance and accountability. Non-submission of
    the financial statements for audits in a timely manner greatly limits the ability of
    stakeholders to monitor performance and make informed decisions regarding the
    organisation.

    -x-

  • Page 16 of 396

  • Executive Summary

    Financial management in the public sector is the establishment and maintenance of
    polices, processes and procedures to achieve effective and efficient management of
    public funds in such a manner as to achieve the objectives of the organisation. It
    consists of planning, directing, monitoring, organising and controlling the monetary
    resources of an organisation. Unfortunately many organisations continue to indicate
    they are incapable of managing their financial affairs.

    Weaknesses with financial management are contributing to significant wastage of
    financial resources and indicate a serious lack of transparency and accountability.
    Ultimately these weaknesses adversely impact upon the delivery of services to the
    citisens of PNG.

    E.3 Submission of current year Financial Statements

    Section 63 (4) of the PFMA requires a „… public body to prepare and furnish to its
    Minister before 30 June each year, a performance and management report of its
    operations for the year ended 31 December preceding, together with financial
    statements to enable the Minister to present such report and statements to the
    Parliament …‟

    Before submitting the financial statements to the Minister, Section 63(4) requires a
    public body to submit the financial statements to the Auditor-General and for the
    Auditor-General to report to the Minister in accordance with Part II of the Audit Act.

    Despite these legislative requirements, 66 entities had not submitted their 2014
    financial statements to be audited and overall some 41 financial statements for
    2013 and prior years had not been submitted for audit (Refer Table A). However, I
    noted some improvements during the cycle due to strategies implemented by my
    Office by compelling entities to submit their financial statements.

    The details of the audits in arrears and those entities whose financial statements
    have been outstanding for a number of years are shown in Attachment ‘B’.

    Table A

    STATUS OF AUDITS DURING THE YEAR 2014 (END OF 2014/2015 CYCLE)

    Financial
    Year Audits Audits Audits in Audits to Statements Total Total
    Completed Substantially Progress Commence not 2014/2015 2013/2014
    Completed Shortly Submitted
    2014 18 2 8 5 66 99 –
    2013 24 11 17 7 27 86 96
    2012 25 12 10 3 10 60 86
    2011 27 7 5 1 2 42 54
    2010 9 3 – 1 2 15 32
    2009 4 1 – 1 – 6 14

    -xi-

  • Page 17 of 396

  • Executive Summary

    2008 3 – – 1 – 4 8
    2007 2 2 – 1 – 5 8
    2006 1 2 – 1 – 4 5
    2005 1 2 – 1 – 4 4
    2004 – 2 – – – 2 4
    2003 – 2 – – – 2 4

    Total 114 46 40 22 107 329 315

    Table A also shows that 200 audits were either completed, substantially completed or
    still in progress as at 30 June 2014. The details are graphically depicted in
    Attachment ‘C’, which also included the arrears of prior years. Table A also shows
    that of the 114 audits completed, only 18 were for the current year (2014), with 10
    current year audits substantially completed or were in progress. A further 5 audits
    were to commence shortly. Graphical description of the status of current year 2014
    audits (excluding arrears) is given in Attachment ‘A’. The list of entities is at
    Schedule ‘A’ (i), (ii), (iii) & (iv).

    E.4 Type of Audit Opinions Issued1

    In the period covered by the audit, 114 audit reports were issued. Of the 114 audit
    reports issued, 37 were unqualified, 37 were qualified, 39 were Disclaimer
    Opinions and one report related to Internal Control Review.

    Of the 37 unqualified opinions issued, 24 related to prior years and only 13 were for
    2014 as follows:
    1. Bank of PNG;
    2. Independent Fellowship Trust
    3. Investment Promotion Authority
    4. Kokonas Indastri Koporesen;
    5. PNG Extension Fund;
    6. PNG Coconut Research Fund;
    7. National Agricultural Res