In response to the new demands presented by the “Rules on Structure, Elements and Preparation of the Budget of the Special Administration Region of Macau” and “Rules on Structure, Elements and Preparation of the General Account of the Special Administration Region of Macau” and, at the same time, in preparation for the gradual introduction of information technologies aided audit techniques, the Commissioner of Audit Directive Nr. 2/2012 has been gazetted yesterday (12). The new directive aims to further standardize the yearly accounts delivered by the public departments to the Commission of Audit (CA).

In order that the new directive could be executed adequately, CA will carry out a series of actions oriented to help the public departments to prepare and present the annual accounts and the associated key documents in accordance with the new directive. Concretely, CA will provide the departments with guiding documentation and application softwares as well as holding explanatory briefings so that the audit on the accounts of 2012 could be conducted methodically and orderly.

The various explanatory briefings, intended to directors and departmental chiefs, will pinpoint the key alterations introduced by the new directive of the Commissioner of Audit, explain the specifications and formats of the CSV files and demonstrate the conversion techniques of Excel files to CSV files. CA also expects the same briefings could provide a forum for information and viewpoints exchange on accounts presentation, enhancing this way the dialogue between the two parties.