The Office of the Auditor General (OAG) was established in May 1992 by Proclamation No. 23/1992 which was later repealed and replaced by Proclamation No. 37/1993.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