Reporting Audit Results:

The audit results are first sent to the higher officials of the Audited Entities to obtain their responses regarding the measures taken and their opinions on the suggested audit recommendations. The next principal instrument for reporting is the Auditor General’s Annual Report to the Amhara Regional State Council. This report contains the results of audit opinions on transactions, financial statements, compliance, and other matters related to the financial accounts of the government and the performance of government offices.

Public Account Committee ( PAC)

The Public Account Committee of the Amhara Regional State Council is required to review whether public money was spent for approved purposes and with due regard to economy, efficiency, and effectiveness.

It bases much of its work on the Auditor General’s reports. The Committee holds hearings that are attended by the Auditor General, the audit team, and senior officials of the audited entities to review audit findings.

After the hearing, the Committee orders the auditees’ higher officials to audit and report the same to the Amhara Regional State Council.

The audited entities are required to report back to the Committee on what they have done in response to recommendations. Other committees of the Amhara Regional State Council may hold hearings on other aspects of the Auditor General’s reports.