In my successive previous reports, I had commented that this  requirement of the Fund Order had not been complied with. In  the year under review, the failure to submit the accounts within  the prescribed time limits had persisted. I consider this state of  affairs highly unsatisfactory as it denies the Public Accounts  Committee the opportunity to examine the audited accounts of  the Fund on a timely basis, in accordance with the requirements  of the Standing Orders of the National Assembly.  In his submission to the last meeting of the Public Accounts  Committee, in September 2018, the Accounting Officer had  informed the Committee that the appointment of an auditor on  a 3 year contract from 2017/2018 to 2019/2020, was in progress,  implying that it was going to be sometime before the audit of the  accounts for 2017/2018 could begin.  In accordance with Section 12 (2) of the Fund Order (Statutory  Instrument No. 8 of 2014) establishing this Fund, I had appointed  an independent auditor to audit the accounts of the Fund for  the financial years ended 31 March 2015 and 2016 who has  completed and submitted the report to me. I have forwarded  the report to the Permanent Secretary of the Ministry of Health  and Wellness, who is the Accounting Officer, for her attention. Apart from issues of interpretation of the provisions of the Fund  Order, the major points raised in the management letter related  to:-  For the third year running, the accounts of the Fund have not  been submitted to me, as the appointed auditor in terms of  Section 4 (d) of the National Petroleum Fund Order, within the  time frame prescribed by Public Finance Management Act. The  Fund Managers have advised the Accounting Officer, through  d) Tobacco and Tobacco Products Fund  e) National Petroleum Fund  (i) The use of Fund money on the treatment of ailments which  were unrelated to the purposes of the Fund, such as  medical charges for oncology, neurology, cardiology and  fractures.  (ii) Delays in the appointment of the Tobacco and Tobacco  Products Levy Implementation Committee during the period under review. The Committee is responsible for  overseeing the administration and management of the  Fund.  12 