In my successive previous reports, I had commented that this requirement of the Fund Order had not been complied with. In the year under review, the failure to submit the accounts within the prescribed time limits had persisted. I consider this state of affairs highly unsatisfactory as it denies the Public Accounts Committee the opportunity to examine the audited accounts of the Fund on a timely basis, in accordance with the requirements of the Standing Orders of the National Assembly. 

In his submission to the last meeting of the Public Accounts Committee, in September 2018, the Accounting Officer had informed the Committee that the appointment of an auditor on a 3 year contract from 2017/2018 to 2019/2020, was in progress, implying that it was going to be sometime before the audit of the accounts for 2017/2018 could begin. 

## d) Tobacco and Tobacco Products Fund 

In accordance with Section 12 (2) of the Fund Order (Statutory Instrument No. 8 of 2014) establishing this Fund, I had appointed an independent auditor to audit the accounts of the Fund for the financial years ended 31 March 2015 and 2016 who has completed and submitted the report to me. I have forwarded the report to the Permanent Secretary of the Ministry of Health and Wellness, who is the Accounting Officer, for her attention. Apart from issues of interpretation of the provisions of the Fund Order, the major points raised in the management letter related to:- 

(i) The use of Fund money on the treatment of ailments which were unrelated to the purposes of the Fund, such as medical charges for oncology, neurology, cardiology and fractures. 

(ii) Delays in the appointment of the Tobacco and Tobacco Products Levy Implementation Committee during the period under review. The Committee is responsible for overseeing the administration and management of the Fund. 

## e) National Petroleum Fund 

For the third year running, the accounts of the Fund have not been submitted to me, as the appointed auditor in terms of Section 4 (d) of the National Petroleum Fund Order, within the time frame prescribed by Public Finance Management Act. The Fund Managers have advised the Accounting Officer, through 

