Author: Audit Department
Date Published: Oct 29, 2015
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Mr. Scott Milne, a consultant has been hired under the CAROSAI project "Strengthening Country Systems for Better Investment Results" to develop a manual and audit programme for the audit of capital projects. 

Mr. Milne is a Canadian chartered accountant with 42 years of auditing, accounting and financial management experience, first in the private sector in Canada (12 years at Price Waterhouse); then in the public sector in Canada (15 years at the Office of the Auditor General); and then primarily in the public sector in developing countries (15 years). This latter work has included numerous projects designed to build the capacity of public sector external and internal audit institutions and other government organizations in Bangladesh, Bhutan, Brunei, Ethiopia, Indonesia, Jamaica, Pakistan, Solomon Islands and Vietnam.

 The consultant will commence work on the consultancy from Monday October 26, 2015.  Mr. Milne will be required to carry out the following activities in three beneficiary countries (Saint Lucia, Guyana and Grenada):

  1. Develop a harmonized audit procedural manual and audit programme focused on the audit of capital projects, including a section focused on presentation of observed findings and recommendations to PAC's.
  2. Deliver On-the-job training focused on the implementation of the manual to at least 50 auditors.
  3. Conduct a pilot audit using the manual and audit programme and present the findings of audit to the PAC in the three beneficiary countries.
  4. Deliver a regional conference on strengthening PAC oversight of the implementation of capital projects; involving participation of PAC members and SAI staff focused on the coordination between these two functions, distribution of roles and responsibilities, and transfer of information according to the recommendations of the guide developed.

Mr. Milne will be conducting meetings with management and other support staff from the beneficiary countries to gather information for his inception report. CAROSAI welcomes Mr. Milne and pledges support during the consultancy.