Our Role

The Office of the Auditor General (OAG) was established in May 1992 by Proclamation No. 23/1992 which was later repealed and replaced by Proclamation No. 37/1993.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. 

Its mandate spelled out in Legal notice no. 14/93 includes the following responsibilities:

  • To audit or cause to audit 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