1. Why is there an Auditor General?
The Parliament is the institution which controls activities of the Government. The public institutions are thus responsible to the Parliament on the use of the allocated resources and powers vested in them.
Due to the necessity for a financial accountability, the Parliament looks for an independent review to make sure that public institutions are efficient and productive and that they spend the budget allocated according to the expectations of the Parliament.
The local administration (provinces and districts ) need also an independent examination on their level. These local authorities are responsible to the public on the use of funds coming from collected taxes.
The Auditor General carries out this independent examination and in his reports he emits an audit opinion to the Parliament and through and to the public via the Parliament.
2. What is an audit ?
An audit is an independent analysis and the formulation of an opinion on the financial statements of an institution.
It is to this end that the Auditor General, in accordance with the generally recognized audit standards, carries out the relevant tests, investigations, and checks judged necessary to achieve the objectives of the audit mission.
In his reports, the Auditor General emits an opinion on the sincerity and the fairness of the financial statements as well as on the adherence to the laws, regulations and procedures in force.
In addition, the Auditor General makes an evaluation of the realisations, when that is applicable, in particular for the projects financed by the Government with public funds or jointly with other donors.
3. Effects of the Audits
The Office of the Auditor General first of all plays a preventive role. The existence itself of the Office of the Auditor General leads to various improvements in the management of the public funds.
In some cases, the recommendations are implemented during the audit without awaiting the publication of the reports.
A certain number of measures are taken following the audit reports: refunding of funds, disciplinary measures, legal actions and corrections of other irregularities and weaknesses.
It is within this framework that the audit becomes not only a tool for correction but also for a prevention of management weaknesses.
The reports of the Auditor General highlight financial management and structural problems which must be solved by the entity concerned. Thus, the observations and recommendations of the Office of the Auditor General can lead to additional regulations which improve the operations of the Government and lead to an efficient use of public funds.