The East New Britain (ENB) Provincial Health Authority (PHA) is currently undergoing a comprehensive audit of its accounting books and records dating from 2019 to 2025.

Because PHA accounts have remained outstanding, this audit is being conducted in accordance with the mandate of the Auditor General, relevant legislation, and applicable auditing standards.

Chief Executive Officer Dr Ako Yap, who requested the audit early this year, explained that the process is designed to uphold the integrity and good governance of the organization.

“PHA will fully cooperate and assist the audit process to ensuring transparency, accountability of public finances and commitment to good governance over the Public Health Authority,” Dr Yap said.

The auditing exercise is being led by Mark Kila, Regional Director of Audits for the New Guinea Islands, who recently held a briefing with Dr Yap and the relevant parties responsible for preparing the financial operating statements.

Mr. Kila emphasized that the final report must provide a complete picture of the PHA's operations across its three primary accounts: the operating account, the Health Services Improvement Program (HSIP) Trust account, and the Rabaul Provincial Hospital User Fee account.

“The report statement must show full complete affairs of PHA operations,” Mr. Kila stated. “Over the years, PHA has not reported on the trust account, so I am encouraging those preparing the reports, as much as possible, to get the affairs of HSIP for financial reports.”

To complete the review, the audit team requires a full list of accounting records to be presented, which includes financial statements, general accounting records, budgetary controls, financial delegations, collections of public monies, cash books, bank accounts and bank reconciliation statements, accountable forms, payment records, asset registers, advances management, payroll, and transport documentation.