Summary

SAI Singapore published its annual report on audits conducted in 2023/24 financial year. In addition to auditing the financial statements of the Government, ministries and agencies, the SAI reviewed the public procurement system in the Ministry of Education of Singapore. During the audit of three contracts for the construction of two elementary schools and a junior college with a total value of 171.8 million Singapore dollars (130 million USD), the auditors found payments for uncompleted works or works that did not meet the terms of the state contract. The audit also found 71 contract variations totaling 6.9 million Singapore dollars (5.2 million USD), 45 of which accounted for 64% of the total amount of contract modifications found by the auditors. The amendments were made in violation of the terms and conditions of state procurements, namely after the commencement or at the stage of completion of the works to which these clauses referred. Thus, the period of work under the contract was extended for the period ranging from 1 month to more than 4 years depending on the type of work. The auditors also noted that in 27 cases contract amendments were not recorded. SAI Singapore auditors conducted a site visit and found the actual absence of 900 student lockers as well as the absence of texture coating at the school's staircases. The total amount of possible overpayments for uncompleted work is estimated at 218 thousand Singapore dollars (165 thousand USD).