# Auditor-General's Report on Aljunied-Hougang-Punggol East Town Council's FY2012-13 Accounts

- **Source:** Ministry of National Development
- **Published:** 2015-02-09T08:00:00.000Z
- **Author:** Ministry of National Development
- **Original:** https://www.mnd.gov.sg/newsroom/press-releases/view/auditor-generals-report-on-aljunied-hougang-punggol-east-town-councils-fy2012-13-accounts
- **Topics:** Market Updates

## Featured rationale

The findings signal weaknesses in town-council financial controls that could affect confidence in estate governance, although no direct property-price impact was identified.

## AI summary

The Auditor-General completed an audit of AHPETC’s FY2012-13 accounts after its auditor raised 13 concerns and issued a second consecutive disclaimer of opinion.

## Original article

In February 2014, the Minister for Finance, at the request of the Minister for National Development, directed the Auditor-General to conduct an audit of the Aljunied-Hougang-Punggol East Town Council (AHPETC)’s FY2012-13 accounts. The Auditor-General has since completed the audit, and submitted his report to the Minister for Finance and the Minister for National Development on 6 February 2015. A copy of the report was made available to AHPETC the following day. 

The Minister for National Development will be moving a motion on the Auditor-General’s report at the Parliament sitting on 12 February 2015. The full Auditor-General’s Report on Aljunied-Hougang-Punggol East Town Council's FY2012-13 Accounts can be found at http://www.mnd.gov.sg/. 

Background 

AHPETC’s Auditor, M/s Foo Kon Tan Grant Thornton LLP, had submitted a disclaimer of opinion on AHPETC’s FY2012-13 Financial Statements, raising 13 issues of concern over the Town Council’s accounts. The Auditor also issued a qualified opinion on AHPETC’s other legal and regulatory requirements, stating that AHPETC had not complied with the provisions of the Town Councils Act and Financial Rules in various respects. 

As stewards of public funds, all Town Councils must keep proper accounts and records, and ensure adequate control over their assets. The observations in AHPETC’s Auditor’s Report raised serious questions about the reliability and accuracy of its financial and accounting systems. It was the second consecutive year that the Auditor had submitted a disclaimer of opinion on AHPETC’s Financial Statements. Moreover, the Auditor raised several more issues of pressing concern in the second year, compared to the first year. 

As AHPETC’s Auditor’s Report and Financial Statements were cause for serious concern, the Minister for National Development requested the Minister for Finance on 18 February 2014 to exercise his power under section 4(4) of the Audit Act to direct the Auditor-General to conduct an audit of AHPETC’s FY2012-13 accounts. The terms of reference for the audit are provided in the Annex.

Main Report - Audit of Aljunied - Hougang - Punggol East Town Council

Annex A - Terms of Reference

Annex B - Auditor's Report to AHPETC for the Financial Year 2012-13

Annex C - Auditor's Report to AHPETC for the Financial Year 2011-12

Appendix A Report (Part 1 - AGO)

Appendix B Report (Part II - AGO)

Appendix C Report (Part III - PwC)

Appendix C Attachment A
Appendix C Attachment 1 - 7

Appendix C Attachment A

Appendix C Attachment 1 - 7

Appendix D - Abbreviations of key terms in the report

## Chinese translation

> Translation model: grok_cli

### 总审计长关于阿裕尼-后港-榜鹅东市镇理事会2012-13财年账目的报告

2014年2月，财政部长应国家发展部长要求，指示总审计长对阿裕尼-后港-榜鹅东市镇理事会（AHPETC）2012-13财年账目进行审计。总审计长现已完成审计，并于2015年2月6日向财政部长及国家发展部长提交报告。报告副本于翌日提供予AHPETC。

国家发展部长将于2015年2月12日国会会议上就总审计长报告提出动议。总审计长关于阿裕尼-后港-榜鹅东市镇理事会2012-13财年账目的完整报告可于 http://www.mnd.gov.sg/ 查阅。

背景

AHPETC的审计师Foo Kon Tan Grant Thornton LLP对AHPETC 2012-13财年财务报表出具了无法表示意见（disclaimer of opinion），就市镇理事会账目提出13项关注事项。审计师亦对AHPETC其他法律及监管要求出具保留意见，指AHPETC在多方面未遵守《市镇理事会法令》及财务规则的规定。

作为公共资金的管理者，所有市镇理事会必须妥善保存账目与记录，并确保对其资产有充分控制。AHPETC审计师报告中的意见，对其财务与会计系统的可靠性及准确性提出了严重质疑。这是审计师连续第二年对AHPETC财务报表出具无法表示意见。此外，与第一年相比，审计师在第二年提出了若干更紧迫的关注事项。

由于AHPETC的审计师报告及财务报表令人严重关切，国家发展部长于2014年2月18日要求财政部长行使《审计法令》第4(4)条赋予的权力，指示总审计长对AHPETC 2012-13财年账目进行审计。审计职权范围见附件。

主报告——阿裕尼-后港-榜鹅东市镇理事会审计

附件A——职权范围

附件B——审计师致AHPETC 2012-13财年报告

附件C——审计师致AHPETC 2011-12财年报告

附录A报告（第一部分——AGO）

附录B报告（第二部分——AGO）

附录C报告（第三部分——PwC）

附录C附件A
附录C附件1至7

附录C附件A

附录C附件1至7

附录D——报告中主要术语缩写