Reports

AGO produces the following reports:  
  
i. Report of the Auditor-General submitted annually to the President and presented to Parliament;  
  
ii. Audit opinion on the published financial statements of Government and statutory boards; and  
  
iii. Management letters for each audit giving details of audit observations such as internal control weaknesses, operational inefficiencies and non-compliances with rules and regulations. These are sent to the auditees and their supervisory bodies.

The more significant audit observations are covered in the Report of the Auditor-General.  These are typically observations which indicate malfeasance, lapses with significant financial impact, systemic or common lapses that may seriously weaken financial governance and controls if not corrected, or serve as useful learning points for improvements across the Whole-of-Government.

The Report is submitted to the President in early July each year.

The published reports are available for reference at the [National Library](http://www.nlb.gov.sg/) and can be purchased from the [Toppan Leefung Pte Ltd](http://www2.toppanleefung.com/webshop/).