The '''Office of the Auditor-General''' (OAG) as a Supreme Audit Institution (SAI) of the Republic of Namibia operates under a constitutional mandate in terms of Article 127 of the Constitution.<ref>{{cite web|url=https://www.un.int/namibia/namibia/chapter-16-finance|title=Chapter 16 - Finance - Namibia|website=www.un.int}}</ref>
The Auditor-General of Namibia as Head of the Supreme Audit Institution (SAI) of the Republic of Namibia is mandated to audit State Revenue Funds in terms of Article 127 of the Constitution of the Republic of Namibia. Duties and powers of the Auditor-General are covered in the State Finance Act, Act 31 of 1991.<ref>https://laws.parliament.na/annotated-laws-regulations/law-regulation.php?id=31</ref> In auditing Offices, Ministries and Agencies; Regional Councils; Local Authorities; State-owned Enterprises; Boards and Funds, the Auditor-General is guided by enabling Acts of Parliament and other legal frameworks.<ref>{{cite web|url=http://www.oag.gov.na/home|title=Home - GRN Portal|website=www.oag.gov.na}}</ref>
<span style="background-color:red">The Auditor-General is appointed by the President on recommendation of the Public Service Commission and the approval of the National Assembly
in terms of Article 127 of the Constitution of Namibia and derives his duties and power from Section 25 and 26 of the State Finance Act, 1991
(Act 31 of 1991). The Auditor-General is appointed for a period of five years, renewable.
The Auditor-General is not a member of the Public Service. The Auditor-General can leave office by resigning and cannot be removed from office
unless 2/3 majority of all members of Parliament vote for his/her removal on the grounds of gross misconduct or mental incapacity.</span>
The Auditor-General is currently (as of May 2018) [[Junias Etuna Kandjeke]].
== Role and functions ==
<span style="background-color:magenta">Mandate of the Auditor-General as derived from '''Article 127 of the Namibian Constitution'''.
The Auditor-General shall audit the State Revenue Fund and shall perform all other functions assigned to him or her by the Government or by Act of Parliament and shall report annually to the National Assembly thereon.
Duties of the Auditor-General as derived from '''Section 25, State Finance Act 31 of 1991'''.
The Auditor-General is tasked with the investigation, examination and audit of the account-books, accounts, registers or statements which are to be kept or prepared in terms of any law in connection with the receipt, custody, banking, payment or issue of money, stamps, securities, equipment and stores by any statutory institution and which are in terms of any law to be investigated, examined and audited by the Auditor-General.
The Auditor-General has to satisfy himself or herself:
*That all reasonable precautions have been taken to ensure that all moneys to which the investigation, examination and audit relate, are collected;
*That the laws, relating to the collection of such moneys have been complied with;
*That all reasonable precautions have been taken in connection with the receipt, custody and issue of, and accounting for, stamps, securities, forms having a face or potential value, equipment, stores and other movable goods;
*That expenditure or payments in respect of which authorizations or approvals are required in terms of this Act or any other law have been incurred or made under and in accordance with such authorizations or approvals and have been supported by adequate vouchers or other proof.
Powers of the Auditor - General as derived from '''Section 26, State Finance Act 31 of 1991'''
The Auditor-General may in his or her discretion, determine the extent of any investigation, examination and audit and require any person to appear before him or her and avail information as deemed necessary in regards to the investigation, examination and audit in question;
The Auditor-General or any competent person employed in the office of the Auditor-General:
*Shall have access to information which they may deem necessary for an investigation, examination and audit in terms of this Act;
*May request such particulars, accounts and statements as he or she deems necessary for such an investigation, examination and audit;
*May, without payment of any fee, investigate and make extracts from, or copies of, any book, voucher or document which he or she deems necessary for such an investigation, examination and audit;
*May investigate whether any moneys in question have been expended in an efficient, effective and economic manner;
*May investigate and enquire into any matter, including the efficiency of internal control measures, connected with expenditure chargeable to, and revenue to the benefit of, the State Revenue Fund or the funds of the statutory institution concerned.
*May administer an oath to or accept an affirmation from any person whom he or she thinks fit to interrogate in connection with an investigation, examination and audit in terms of the Act, or in connection with any other matter which the Auditor-General deems necessary for exercising his or her powers or performing his or her duties.<ref>{{cite web|url=http://www.oag.gov.na/governing-legislation|title=Governing Legislation - GRN Portal|website=www.oag.gov.na}}</ref>
</span>
== The organisation's structure ==
The Office of the Auditor-General of the Republic of Namibia includes:
<span style="background-color:grey">
*Auditor-General of the Republic
*Deputy Auditor-General
*Subdvisions and Division
*Directorate:
**Cash Based Audits
**Accrual Based Audits
**Performance Audits
**Administration
</span>
=== Office of the Auditor-General ===
<span style="background-color:red">The Office of the Auditor General assists the nation to make the best use of public resources. It helps the audited bodies to achieve proper accoountability and transparency through compliance with regularity, proprietary, and accounting requirements.
The Office complies with the Standards and the OAG Guidelines.
*The Office of the Auditor-General carries out the audit of the financial statements of Central Government Ministries, other Government funds, boards, statutory bodies,municipalities, regional councils, town councils and villages.
*The Office of the Auditor-General is responsible for the auditing of 132 accounts. The Office of the Auditor-General also carries out Performance Audits, which examine the way in which public sector resources are utilised, as well as special audits.
*The Auditor-General is required to report the results of all audits to the National Assembly. These reports are considered by the National Assembly's Standing Committee on Public Accounts.
*The Public Accounts Committee's consideration of the reports includes obtaining further evidence from Permanent Secretaries and Financial Advisors, Accounting Officers of the Ministries etc. concerned.
*The Public Accounts Committee reports their findings to the National Assembly and makes constructive recommendations aimed at improving financial management,controls and use of resources.
Without the work carried out by the Office of the Auditor-General, the Public Accounts Committee would not be able to carry out its duties effectively.
</span>
=== The Working Groups ===
*Financial Audit Subcommittee
*Compliance Audit Subcommittee
*Working Group on Environmental Auditing (WGEA)
*Working Group on the fight against corruption and money laundering
*Working Group on Value and Benefits of SAIs (WGVBS)
*The Task Force on Code of Ethics
== International liaison and involvement ==
As an institution, the Office of the Auditor-General carries out its operations in accordance with International Standards as adopted by the International Organization of Supreme Audit Institutions ('''[[INTOSAI]]''') of which the SAI of Namibia is a member.<ref>{{Cite web|url=http://www.intosai.org/about-us.html|title=About us INTOSAI|last=|first=|date=|website=|archive-url=|archive-date=|dead-url=|access-date=}}</ref> <span style="background-color:lime">INTOSAIs vision is to Promote good governance by enabling SAIs to help their respective governments improve performance, enhance transparency, ensure accountability, maintain credibility, fight corruption, promote public trust, and foster efficient and effective receipt and use of public resources for the benefit of their citizens.</span><span style="background-color:dodgerblue">
Since 2010 The Auditor-General of Namibia is adopted the International Standards for Supreme Audit Institutions (ISSAIs) framework.<ref>{{cite web|url=http://www.intosai.org/about-us/issai.html|title=INTOSAI.org: ISSAI|first=|last=Intosai.org|website=www.intosai.org}}</ref>
INTOSAIs has 7 regional working groups of which the African Organization of Supreme Audit Institutions (AFROSAI) is the group representing Africa. AFROSAI has three (3) sub-regional organizations to represent SAIs in English (AFROSAI-E), Arabic (AFROSAI-A) and French (AFROSAI-F) speaking countries.<ref>{{cite web|url=http://www.intosai.org/regional-organizations/afrosai.html|title=INTOSAI.org: AFROSAI|first=|last=Intosai.org|website=www.intosai.org}}</ref>
The Auditor-General of Namibia is the 1st Vice President of AFROSAI and Chair of its Finance and Administration Committee.</span>
== References ==
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