The Office of the Auditor General (OAG) was established in May 1992 by Proclamation No. 23/1992 which was later repealed and replaced by Proclamation No. 37/1993. The mandate of the OAG was also spelled out in Legal Notice 14/1993 Article 2/25.
- To audit or cause to be audited all government institutions and parastatals.
- To set audit standards and guidelines and conduct follow ups.
- To provide any necessary advice to the Ministry of Finance in preparing financial laws and regulations.
- To impound books of accounts where there is suspect of fraud and crime.
- To issue certificate of competence to private auditors and accountants.