I. OAG Background
The Office of the Auditor General of State Finances (OAG) is the Supreme Audit Institution (SAI) of Rwanda.
The OAG was established in 1998 by Law n° 79/2013 of 11/09/2013 determining the mission, organization and functioning of the office of the auditor general of state financesand became the SAI of Rwanda in June 2003. It is headed by the Auditor General assisted by a Deputy Auditor General.
The Office of the Auditor General is vested with legal personality.
II. Legal Framework and Mandate
According to article 166 of the Constitution of the Republic of Rwanda, The Office of the Auditor General of State Finances (OAG) is an independent State organ responsible for the auditing of State finances and assets.
In addition, Article 167 of the Constitution stipulates that:
(1) the Office of the Auditor General of State Finances submits each year, to both Chambers of Parliament, prior to the commencement of the session devoted to the examination of the State budget of the following year, a complete report on the balance sheet of the State budget of the previous year. The report also indicates the manner in which the budget was executed, unnecessary or unlawful expenditures, and whether there was embezzlement or squandering of public funds.
(2) The Office of the Auditor General of State Finances submits to the President of the Republic, the Cabinet, the President of Supreme Court and the Prosecutor General a copy of the report referred to in Paragraph (1) of this Article.