One audit report label
Both the FY2016/17 and FY2017/18 Director of Audit reports list SSDF’s latest audited report received as “2016.”
Independent official evidence · mapped to FY2015/16 as a working conventionPublic-record trackerEvidence cutoff · 31 August 2026
Saint Lucia Social Development Fund · FY2006/07–FY2025/26
SSDF audits:
what the record proves.
A media account says the Prime Minister reported FY2016/17 and FY2017/18 audits completed in March 2023. Separately, the Director of Audit independently confirms a latest received label of 2016. The signed statements, opinions and complete parliamentary trail remain unlocated online. This tracker keeps those evidence levels distinct.
Periods the PM reportedly said were complete2March 2023 · files still needed
01Independent archive2016 label confirmed
02Signed audit filesNot located
03House + SenateNot located
04Recovery targetEnd 2026
Fiscal-year rows reviewed20FY2006/07 through FY2025/26
Audit labels confirmed12016 · mapped cautiously to FY2015/16
Periods the PM reportedly said were complete2FY2016/17 + FY2017/18 · files still needed
Complete public s21 packages located0annual report + audited statements + opinion + both chambers
Narrative publications1one report spanning 2022–23
The short answer
The Prime Minister reportedly said two audits were complete. Their signed public packages remain unlocated.
A media account says the Prime Minister reported FY2016/17 and FY2017/18 completed in March 2023. Two older Director of Audit reports separately say the latest SSDF audited report received at their cutoffs was 2016. These are compatible dated records, not proof of the underlying files: neither public source supplies the signed statements, opinions or both-chamber trail. The Parliament portal returned a site error during the 31 August check, so zero packages means not located in the accessible source set, not a complete census of Parliament’s internal records.
Two completed periods
FY2016/17 and FY2017/18 were said to be completed in March 2023. The files and opinions were not published with the update.
Reported ministerial claim · underlying packages still neededOne 2022–23 narrative
The SSDF report page exposes one 32-page activity report. Audited statements and an auditor’s opinion were not located with it.
Narrative programme recordDates and documents
Recent audit files, Board submission, minister receipt, House tabling, Senate tabling and complete public packages need a verified register.
Public record still incomplete20-year public-record matrix
Check the audit evidence available for each fiscal year.
Select a year to inspect the exact claim behind every cell. Filter by a gate to compare one part of the reporting chain across all 20 labels.
✓ConfirmedConfirmed in an official record
RPM reportedPrime Minister’s completion claim reported; file not located
!Not receivedNot received by a dated cutoff
↺2016 still latestNo later report recorded at cutoff
NNarrative onlyNarrative report located; audit package not located
—Not locatedNot located in the public record checked
On smaller screens, scroll sideways to review every evidence gate.
| Fiscal year | AuditAnnual audit | DoADirector of Audit receipt | MinisterMinister receipt | HouseHouse of Assembly | SenateSenate | PublicPublic package |
|---|---|---|---|---|---|---|
| —Not located | !Not received | —Not located | —Not located | —Not located | —Not located | |
| —Not located | !Not received | —Not located | —Not located | —Not located | —Not located | |
| —Not located | !Not received | —Not located | —Not located | —Not located | —Not located | |
| —Not located | !Not received | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| ✓Confirmed | ✓Confirmed | —Not located | —Not located | —Not located | —Not located | |
| RPM reported | ↺2016 still latest | —Not located | —Not located | —Not located | —Not located | |
| RPM reported | ↺2016 still latest | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | NNarrative only | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located | |
| —Not located | —Not located | —Not located | —Not located | —Not located | —Not located |
Fiscal-year mapping: The official tables use bare report labels, so “2016” is mapped cautiously to FY2015/16 as a working convention.
When the legal duty began
Section 21 has required annual reporting since 1998.
The “Revised Laws 2023” label names the online edition. The SSDF Act took effect on 27 April 1998. A 2002 instrument retrospectively commenced it from that date. The 2009 rename and 2019 amendment did not change sections 20 or 21.
01
SSDF Executive Director + BoardClose accounts
Keep proper accounts, prepare the annual statement and approve the reporting package.
02
Independent audit routeComplete annual audit
Section 20 names a Board-appointed auditor with ministerial approval. The later PFM Act routes statements to the Director of Audit or a firm hired by the Director. The current protocol should reconcile both.
03
SSDF Board → responsible ministerSend the package
The Board sends audited accounts and an annual report on the Fund’s work and policy.
04
Responsible minister → ParliamentLay it in both chambers
The minister causes the annual report, audited accounts and auditor’s report to be tabled in the House and Senate.
05
SSDF · ministries · ParliamentMake assurance usable
Publication is the practical final step: one indexed package with period, opinion, dates and links.
Who carries the duty?
Do not reduce this chain to the Prime Minister alone. Section 21 is Board → responsible minister → House and Senate. The finance minister has system-wide PFM oversight. The auditor, Director of Audit, Accountant General and parliamentary offices each hold distinct records that can settle different stages.
2026 procurement update
Statutory bodies are now expressly inside the procurement framework. Act 1 of 2026 took effect on 19 February and assigns the enabling Board functions for procedure, approval, award and contract execution. For an SSDF auditor engagement, publish the Board procedure, approval to procure, selection and award record, appointment resolution, ministerial approval and engagement authority. Source L8 ↗
Evidence timeline
12 dated records establish what is currently known.
01
1998The duty begins
Act 7 of 1998 took effect on 27 April 1998. Sections 20 and 21 sit in the original audit-and-reporting architecture.
02
2000The duty was already being used
An official Prime Minister’s statement invoked section 21 and announced that a statutory PRF audited report would be laid in the House, alongside a separate Director of Audit review. This record does not establish a Senate date.
03
2002Commencement instrument published
S.I. 118/2002 was made and published in 2002, deeming the 1998 Act in force from 27 April 1998. It did not create a new audit duty in 2002 or 2023.
04
2009PRF becomes SSDF
Act 4 of 2009 renamed the institution. It did not alter sections 20 or 21.
05
2011Four requested years not received by cutoff
The Director of Audit reported requesting 2007–2010 statements and auditor reports; SSDF was not among the nine bodies recorded as received by 31 March 2011.
06
2016One audit-year label confirmed
Two later Director of Audit reports identify 2016 as SSDF’s latest audited report received.
07
2017–18No later label recorded
The FY2016/17 and FY2017/18 status tables continued to show 2016. Exact receipt and audit dates were not stated.
08
Mar 2023Two audits now reported complete
A media account says the Prime Minister reported in August 2026 that the FY2016/17 and FY2017/18 audits were completed in March 2023. The signed files, opinions and tabling dates were not published with that account.
09
2019Act amended, audit sections unchanged
Act 23 of 2019 amended the SSDF Act but did not alter sections 20 or 21.
10
2020PFM overlay takes effect
The Public Finance Management Act took effect on 4 December 2020, adding statutory-body reporting and audit duties.
11
2022–23Narrative report is public
SSDF’s public page exposes one 32-page narrative report. No audited statements or auditor opinion were located with it.
12
Aug 2026Backlog target announced
Government cited missing supporting documents, said older years may result in what the Prime Minister called ‘qualified statements’ and targeted outstanding and newer statements for completion by the end of 2026. Only an auditor’s signed report can establish the opinion and its exact basis. The tracker records material located through 31 August.
Four types of public record
An annual report is not the same thing as an audit.
A complete reporting package lets a reader connect service delivery, financial statements, independent assurance and parliamentary accountability. One document cannot do all four jobs.
Narrative annual report
What it answersWhat the Fund says it did: programmes, projects, beneficiaries and activity.
What it cannot prove aloneIt does not by itself give independent assurance on the financial statements.
Audited financial statements
What it answersThe Fund’s financial position, results, cash flows and notes for a defined period.
What it cannot prove aloneWithout the opinion, readers cannot see the auditor’s conclusion or qualifications.
Auditor’s report and opinion
What it answersWho audited, what period and standards applied, and whether the statements are fairly presented.
What it cannot prove aloneAn audit opinion is not a guarantee that every transaction was proper or that fraud cannot exist.
Parliamentary tabling record
What it answersWhen the package entered the House and Senate record and under whose authority.
What it cannot prove aloneA tabling notice is not the audit itself; it proves delivery into the parliamentary record.
Service recordNarrative
+Financial recordStatements
+Independent assuranceOpinion
+Democratic recordBoth chambers
=Usable public recordOne indexed package
A latest-year label is not the audit file.
“2016” confirms that a report with that label was received. It does not disclose the exact accounting period, auditor, opinion, signing date or findings.
A missing web record has several possible explanations.
It may reflect a publication gap, an internal record, a parliamentary archive gap, an unfinished audit or a record that was never created. Primary documents are needed to tell the difference.
House evidence is not Senate evidence.
Section 21 names both chambers. A complete tracker records each date separately and links the order paper, minutes or other authoritative record.
An audit is not a fraud verdict.
An opinion provides reasonable assurance on defined statements. It does not guarantee that every transaction was proper, and a delayed audit does not itself prove misuse.
A practical path forward
Create a verified SSDF audit register within 90 days.
The first goal is not blame. It is to reconcile what exists, finish what does not, table what the law requires, and make the chain easy to verify every year.
01
0–30 daysBuild one verified inventory
- Reconcile year labels and reporting periods held by SSDF, the responsible ministry, Finance, the Accountant General, the Director of Audit and both parliamentary chambers.
- For each record, capture document type, period, auditor, opinion, approval date, receipt date and tabling date.
- Publish a named contact and correction route for missing or mismatched entries.
02
31–60 daysClear the disclosure layer
- Publish every complete package that can lawfully be released, with accessible files and stable links.
- Where a record cannot be published, state whether it is not held, incomplete, under audit or legally restricted, and give the next review date.
- Do not treat a narrative report as a substitute for audited statements and an auditor opinion.
03
61–90 daysSettle any production backlog
- If audits or statements are unfinished, publish a Board-approved recovery plan with owners, sequence and realistic dates.
- Protect auditor independence and preserve the exact period and opinion in every package.
- Record House and Senate tabling separately; one chamber is not evidence of the other.
04
Every yearRun a permanent public register
- Publish a machine-readable register and one human-readable package page per reporting period.
- Show the full chain: year-end, accounts ready, audit signed, Board submission, minister receipt, House tabled, Senate tabled and public link.
- Commission an independent annual check of register completeness and publish corrections without deleting prior versions.
Source register and method
Official documents supporting each confirmed SSDF audit claim.
SLPA checked official legislation, Director of Audit reports, the SSDF publication page, the Government's audit update, reported ministerial detail and the public parliamentary portal. The evidence cutoff is 31 August 2026.
A0
Official audit archiveReports
↗A1Office of the Director of Audit, Saint Lucia · Checked 31 August 2026
Public archive used to locate the annual reports and test public availability.Official audit reportReport of the Director of Audit for FY2010/2011
↗A2Office of the Director of Audit, Saint Lucia · 2011 · statutory-body section, PDF pp. 126–128
Records the March 2011 request for 2007–2010 statements and reports; SSDF was not among the nine bodies listed as received by the cutoff.Official audit reportReport of the Director of Audit for FY2016/2017
↗A3Office of the Director of Audit, Saint Lucia · 2017 · p. 56
Lists SSDF’s ‘Last Audited Report Received’ as 2016.Official audit reportReport of the Director of Audit for FY2017/2018
↗S0Office of the Director of Audit, Saint Lucia · 2018 · p. 93
Again lists SSDF’s ‘Last Audited Report Received’ as 2016.Institutional publication pageAnnual Reports
↗S1Saint Lucia Social Development Fund · Checked 31 August 2026
The public page exposed one 2022–2023 narrative report in SLPA’s check.Institutional reportAnnual Report 2022–2023
↗L1Saint Lucia Social Development Fund · 2023 · 32 pages
Narrative programme report; audited statements and an auditor opinion were not located with it.LegislationSaint Lucia Social Development Fund Act · Act history
↗L2Attorney General’s Chambers · Current consolidation checked 14 August 2026
Act 7 of 1998 in force 27 April 1998; amendments in 2002, 2009 and 2019.LegislationSSDF Act · section 20: Accounts and audit
↗L3Attorney General’s Chambers · Current consolidation checked 14 August 2026
Annual accounts and audit by an auditor appointed by the Board with ministerial approval.LegislationSSDF Act · section 21: Annual report
↗L4Attorney General’s Chambers · Current consolidation checked 14 August 2026
Board submission within four months and ministerial tabling in both chambers.LegislationPublic Finance Management Act · Act and section 83
↗L5Attorney General’s Chambers · In force 4 December 2020
Adds three-month statutory-body account submissions and a House performance statement based on audited statements.LegislationAudit Act · section 16: Other auditor
↗L6Attorney General’s Chambers · Current consolidation checked 14 August 2026
Requires an external auditor to send the Director of Audit the annual statements and reports with dispatch.LegislationPublic Finance Management Act · section 2: Interpretation
↗L7Attorney General’s Chambers · Current consolidation checked 14 August 2026
Defines a statutory body’s financial year as the 12 months ending 31 March.LegislationPublic Finance Management Act · section 4: Act to prevail
↗L8Attorney General’s Chambers · Current consolidation checked 14 August 2026
Provides that the PFM Act prevails to the extent of conflict with another enactment.2026 legislationPublic Procurement (Amendment) Act, Act 1 of 2026
↗P0National Printing Corporation · Government of Saint Lucia · In force 19 February 2026
Expressly brings statutory bodies into the procurement framework and gives their enabling Boards procedure, approval, award and execution functions. The auditor procurement and appointment records remain necessary before assessing a specific engagement.Official parliamentary portalParliament of Saint Lucia
↗G1Parliament of Saint Lucia · Checked 31 August 2026
The public portal returned a site error during the 31 August check, limiting year-specific verification. That access failure is not evidence that a tabling record does not exist.Official Government updateSSDF advances efforts to clear outstanding audits
↗G2Government Information Service · Government of Saint Lucia · 12 August 2026
Says the Board is working with auditors, cites supporting-document problems and targets outstanding statements for completion by end-2026; it does not publish the audit files.Reported ministerial statementPrime Minister seeks to clarify the SSDF audit position
↗H1Caribbean Media Corporation · Caribbean Today · 13 August 2026
Reports that FY2016/17 and FY2017/18 audits were completed in March 2023 and that later statements are targeted for end-2026.Official historical statementPrime Minister on the Report of the Director of Audit on the Poverty Reduction Fund
↗M1Government of Saint Lucia archive · 16 May 2000
Invokes section 21 and announces House laying of the statutory audited report; a Senate date was not verified from this record.SLPA methodPublic-record evidence protocol
↗Saint Lucia Policy Analysis · 21 August 2026
Positive claims require a source; an official account and an underlying primary file are recorded as different evidence levels; absence is reported as ‘not located,’ never automatically as ‘not done.’Questions people are asking
SSDF audit questions, answered carefully.
01Does the tracker prove that 19 of 20 audits were not done?Open answer
No. It shows evidence located through 31 August 2026. A media account reports the Prime Minister saying two periods were completed in March 2023, while an older Director of Audit record independently confirms the bare label 2016. ‘Not located’ is an evidence status, not a finding that an audit, submission or tabling never happened.
02What exactly is confirmed for 2016?Open answer
Two Director of Audit reports list SSDF’s ‘Last Audited Report Received’ as 2016. Those tables do not state the exact accounting period, audit date, auditor, opinion, receipt date, minister submission, House date, Senate date or public file location.
03What is new about FY2016/17 and FY2017/18?Open answer
A media account says the Prime Minister reported in August 2026 that both audits were completed in March 2023. The tracker records that as a reported ministerial claim, a distinct evidence status. The public source set still does not contain the signed statements, auditor reports, opinions or complete parliamentary tabling trail needed to verify the files independently.
04Is the SSDF 2022–23 report an audited financial statement?Open answer
Not on the evidence located. The 32-page report describes programmes and activity, but SLPA did not locate an auditor’s opinion or audited financial statements with it. A narrative report and an audit package answer different questions.
05Who is responsible for the legal reporting chain?Open answer
Section 21 gives the Board the duty to send the audited accounts and annual report to the responsible minister within four months. The responsible minister then causes the annual report, audited accounts and auditor’s report to be tabled in both the House and Senate. The PFM Act also gives the finance minister system-wide oversight roles. Responsibility should not be reduced to one person or one office.
06Did the annual audit rule only start in 2023?Open answer
No. The underlying Act took effect on 27 April 1998. The 2023 label on the Attorney General’s website is the revised-laws edition. The 2009 rename and 2019 amendment did not alter sections 20 or 21.
07How are bare report labels mapped to fiscal-year rows?Open answer
The matrix uses the Government’s April-to-March fiscal year as a working convention: the bare audit label ‘2016’ maps cautiously to FY2015/16, while the narrative label ‘2022–2023’ maps to FY2022/23. The original labels remain visible because the located record does not always supply exact period dates.
08What would resolve the uncertainty fastest?Open answer
A single verified register linking each reporting period to the audited statements, signed auditor opinion, Board submission date, minister receipt date, House tabling date, Senate tabling date and public file. Where a step is incomplete, the register should say so plainly and give the recovery date.