Auditor's General Statement

Performance auditing is a new development in the history of auditing, extended beyond the original scope of financial and compliance attesting audits. Performance auditing is a systematic, objective assessment of the accomplishments or processes of a government programme or an activity for the purpose of determining its effectiveness, economy or efficiency. This determination, along with recommendations for improvement, is reported to managers, ministers, and legislators, who are responsible for enacting the recommendations or ensuring accountability for corrective action. Performance auditing is an important building block which improves accountable and responsive governance of public resources. The growth of performance auditing parallels the evolution of politics and public administration from one-dimensional focus on control of inputs (resources) towards broader attention to accountability for outputs and outcomes.

This evolution of auditing represents both a means by which auditors can continue to be relevant and a move toward fulfilling their accountability role in governance.

This is the eighth of a series of performance audit reports produced by the OAG since 2011. This report examines the efficiency and effectiveness of the public bus service operated by the Seychelles Public Transport Corporation (SPTC). Although the audit focus was primarily on the bus service operations during the period 2013 to 2016, the information has been updated on numerous occasions so as to reflect the situation as of March 2018.

Notably, SPTC has operated 99 percent of its scheduled trips; attended to bus breakdowns within 24 hours; implemented the Electronic Ticketing Machines (ETM) and the fleet management software 'MIRAGE', and run maintenance/servicing programmes adequately. However, in order to gain greater efficiency in all of its operations, the SPTC should aim at maximizing the use of ETMs and MIRAGE Software while curbing on certain practices such as, absenteeism, over speeding, deficient record keeping and ,  vandalism to its assets.

Gamini Herath
Auditor General

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