All of the Solomon Islands provincial governments have breached audit requirements over the past 20 years.
The Auditor General, Augustine Fatai, says as far as he can recall none of the provinces had an up to date audited account.
Mr Fatai the problem may have been a lack of qualified accountants to draw up financial statements.
He says the lack of auditing is a hindrance to transparency in the use of public funds.
Mr Fatai says his office will be recommending to the government ways to address the overdue financial statements from the provincial governments.