This shows failure to follow laid-down procedures or the law.But this was an improvement from the adverse opinion
the county executive got in the financial years 2016/17, 2015/16 and 2014/15.An adverse opinion
, the worst a county can receive, means financial documents and statements provided were misleading or incomplete.
The COA also gave an adverse opinion
to the Department of Trade and Industry (DTI) in four years- 2008, 2010, 2011 and 2012.
Over the last 8 years the department has received 5 audit disclaimers, 2 adverse opinions
and only 1 unqualified opinion from the Auditor-General.
This is particularly evident in the policy groups of cohesion (see other article), research, energy and transport, external aid, development and enlargement, for which the court continues to issue adverse opinions
due to a significant level of errors.
Why should they switch mental models and start unnecessarily dishing out information that could result in questions, adverse opinions
, internal squabbling, delays and ultimately risk?
The filing said there have been no adverse opinions
in the audit reports for the most recent two fiscal years.
Most of all, keep any adverse opinions
about her ex to yourself.
There's abundant concern that a higher-than-expected level of deficiencies, material weaknesses and adverse opinions
could send some investors running unless those issues are carefully explained.
Since the disclaimer and adverse opinions
are both serious in nature and less frequent, we merge them into one category.
The council's vice-chairman, John Mason, said it was clear that adverse opinions
about the overall management of the hospital were being expressed.
But no councils were given adverse opinions
- the most serious audit criticism - compared with seven authorities last year.
Five authorities (20 per cent) got "qualified" opinions and none received adverse opinions
For example, if certain circumstances are present, an auditor can issue a standard report with additional explanatory language, qualified or adverse opinions
, or a disclaimer of opinion.