PUBLIC SECTOR ACCOUNTING AND CONTROL (APA 411)

THE SCOPE, ROLE AND FUNCTIONS OF THE AUDITOR-GENERAL

The Scope of the Auditor-General

The scope of the Auditor-General goes significantly beyond attest audits. For example, in value-for-
money work, he/she identify significant accountability and performance issues in government and
the broader public sector and explain how these issues affect both the public sector and taxpayers.

The Auditor- General, is the government's independent auditor with the sole prerogative and
mandate of reporting to Parliament on any matter which in her opinion ought to be brought to the
attention of Parliament. These processes include but not limited to:

Weekly updates which track our progress on achieving set targets:

This ensures that we identify factors that may have the potential to deter us from achieving our
objectives in time; Quarterly status reports:

These are reports that are produced once every quarter. They contain analyses of material
deviations from plan, possible reasons for their occurrence, lessons learned and what needs to be
done to avert future occurrence with plans modified to reflect changes in its external environment;
Quality control:

This emanates from the International Standards on Quality Control 1 (ISQC1). Quality controls are
processes and procedures put in place by a firm to ensure the effective and full functionality of the
firm.

The areas he/she audit — such as health care, education, social assistance, and the protection of the
environment and the state’s natural resources — are vitally important to the citizens.

In judging whether citizens have received value for money in these and other areas, he/she "bring it
all together," presenting to the Legislature a balanced picture of financial and administrative
performance in the government and parts of the broader public sector.

He/she also work collaboratively with other legislative audit offices and organizations throughout
country and the world. The expertise he/she share with these bodies enables the legislative audit
community to develop better public sector accountability standards and value-for-money-audit and
attest-audit best practices.

This is an event during which a holistic review is done regarding the performance of the organisation
to determine if there are any threats which will affect it from achieving long-term plans as well as
evaluating the extent to which those plans have been achieved. In ensuring that our mission is
achieved, we measure the extent to which set goals are achieved through performance metrics in
the strategic plan.

In doing this, we compare our performance of actual output as against set targets, thus identifying
areas where we did not perform well and then design improvement measures to enhance future
performance.
The Auditor-General shall be responsible for the performance of the following functions –

(a) to provide overall leadership in the conduct and management of the day-to-day business or
activities of the Audit Service;

(b) to initiate and maintain high-level contact with interested parties, both local and international, in
relevant areas of the operations of the Audit Service;

(c) to monitor and supervise the preparation of the annual budgets and reports of the Audit Service;

(d) to oversee the work and discipline of the other staff of the Audit Service; and

(e) to carry out such other functions as may be necessary for the purposes of the Audit Service.

(f ) The accounts referred to in that section are being faithfully and properly kept;

(g ) The rules and procedures framed and applied are sufficient to secure an effective check on the
assessment, collection and proper allocation of the revenue and other receipts of the Government;

(h ) All money expended and charged to an appropriation account has been applied to the purpose
for which the provision made by Parliament was intended and that any payment of public money
conforms to the authority which governs it, and has been incurred with due regard to the avoidance
of waste and extravagance.

(i ) Essential records are maintained and the rules and procedures framed and applied are sufficient
to safeguard control of Government property;

(j ) The provision of this or any other enactment relating to the administration of public money and
Government property have been complied with;

(k ) Satisfactory procedures have been established to measure and report on the effectiveness of
programmes and services.
The Role of the Auditor-General
❖ The Auditor-General checks the spending of public funds & resources by looking at whether
these were used for the intended purposes with regard to economy, efficiency and
effectiveness.

❖ The Auditor-General checks all government spending every year. This checking process is
called audit. By carrying out annual audits, the Auditor-General assists parliament to hold to
account and call to account, all persons entrusted with management of public funds and
resources.

❖ Auditor-General’s audits ensures Parliaments' ultimate authority, supervision and control

over all aspects of public finance.

❖ The AG checks the spending of public money by looking at whether it has been used ideally
and for the purposes intended. What does the Auditor-General Do? This is done by checking
all Government spending yearly, and this is Called an audit.

❖ The Auditor-General’s annual audits examine Areas:

Fair presentation and absence of significant misstatements in financial statements

Reliable and credible performance information for predetermined objectives

Compliance with all laws and regulations governing financial matter