Office of the Auditor General (Botswana)

Last updated

Office of the Auditor General is an independent office established to audit government bodies and report on their management of allocated funds. The current Auditor General is Pulane Letebele. [1]

Contents

Roles

The role of the Auditor General is to: [2]

Reports

The Auditor-General is mandated to do the following through the audit reports:

Related Research Articles

Financial audit

A 'financial audit' is conducted to provide an opinion whether "financial statements" are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organisation. In providing an opinion whether financial statements are fairly stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements.

The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective evidence to help them examine the government's activities and hold it to account.

In many states with political systems derived from the Westminster system, a consolidated fund or consolidated revenue fund is the main bank account of the government. General taxation is taxation paid into the consolidated fund, and general spending is paid out of the consolidated fund.

National Audit Office (United Kingdom) UK Parliamentary auditing body

The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy.

Court of Audit (France)

The Court of Audit is the national French administrative court charged with conducting financial and legislative audits of most public institutions and some private institutions, including the central Government, national public corporations, social security agencies, and public services. The Court is essentially a cross between a court of exchequer, comptroller general's office, and auditor general's office in common-law countries.

The Comptroller and Auditor General of India is the Constitutional Authority in India, established under Article 148 of the Constitution of India. They are empowered to Audit all receipts and expenditure of the Government of India and the State Governments, including those of autonomous bodies and corporations substantially financed by the Government. The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the Government has an equity share of at least 51 per cent or subsidiary companies of existing government companies. The reports of the CAG are laid before the Parliament/Legislatures and are being taken up for discussion by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), which are special committees in the Parliament of India and the state legislatures. The CAG is also the head of the Indian Audit and Accounts Department, the affairs of which are managed by officers of Indian Audit and Accounts Service, and has 43,576 employees across the country.

International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements. These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

Minnesota State Auditor

The State Auditor of Minnesota is a constitutional officer in the executive branch of the U.S. state of Minnesota. Nineteen individuals have held the office of State Auditor since statehood. The incumbent is Julie Blaha, a DFLer.

Court of Audit (Greece)

In Greece, the Hellenic Court of Audit is The Supreme Audit Institution of the Hellenic Republic, auditing the use of public funds in Greece according to the principles of legality, regularity and sound financial management. Synedrio is also the Supreme Financial Court, one of the three Supreme Courts of Justice, grounded on the Constitution, provides for its jurisdictional, advisory and auditing competences.

The Auditor General of Newfoundland and Labrador is appointed by the Lieutenant-Governor in Council and confirmed by a resolution of the House of Assembly

Oklahoma State Auditor and Inspector

The Oklahoma State Auditor and Inspector is an elected Constitutional officer for the U.S. State of Oklahoma. The State Auditor and Inspector is responsible for auditing and prescribing bookkeeping standards of all government agencies and county treasurers within Oklahoma. The office in its current form is a consolidation of the office of State Auditor with that of the office of State Examiner and Inspector, both of which dated back to statehood in 1907. The two positions were combined in 1979 after passage of State Question 510 in 1975. Tom Daxon was the first person to hold the combined office and the first Republican as all previous occupants of either position were Democrats.

The New Jersey State Auditor is a constitutional officer appointed by the New Jersey Legislature and administratively placed within the Office of Legislative Services. The Auditor conducts financial and performance audits of State agencies, certain school districts, and vicinages of the Judiciary. The State Auditor also conducts studies on the operation, economy and efficiency of State-run or State-supported programs.

The Office of the Auditor General Manitoba—known as the Audit Office (1876–1916), Office of the Comptroller-General (1916–69), and Office of the Provincial Auditor (1969–2001)—is an independent office of the Legislative Assembly of Manitoba whose stated purpose is to assist Members of the Legislative Assembly with matters such as accountability and the performance of government.

Court of Audit of Slovenia

The Court of Audit of the Republic of Slovenia is the highest body for supervising state accounts, the state budget and all public spending in Slovenia. The Constitution of Slovenia further provides that the Court of Audit is independent in the performance of its duties and bound by the Constitution and law. The Court of Audit Act also defines that the acts with which Court of Audit exercises its powers of audit cannot be challenged before the courts or other state bodies.

The Auditor General of British Columbia is an independent Officer of the Legislature of British Columbia, responsible for conducting audits of the government reporting entity (GRE) which consists of ministries, Crown corporations, and other government organizations such as universities, colleges, school districts, health authorities, and similar organizations that are controlled by or accountable to the provincial government. Independence is a vital safeguard for fulfilling the Auditor General's responsibilities objectively and fairly based solely on the evidence found while conducting proper audit procedures. For this reason, the Auditor General reports directly to the Legislative Assembly and not the government of the day.

Comptroller and Auditor General (Bangladesh) Supreme Audit Institution (SAI) of Bangladesh

The Office of the Comptroller and Auditor General of Bangladesh (C&AG) is the Supreme Audit Institution (SAI) of the country. Like the SAIs in many other countries across the world the institution is established by the Constitution of Bangladesh. This institute is responsible for maintaining accounts of the republic and audits all receipts and expenditure of the Government of Bangladesh, including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee, which is a standing committee in the Parliament of Bangladesh.

Audit Bureau of Jordan

Audit Bureau of Jordan is an independent Government agency and a supreme audit institution which is responsible for auditing the ministries, public institutions, public departments, municipalities, co-operatives, labor unions, corporations where Government of Jordan has more than 50% of their shares, and any entity the Council of Ministers may entrust the Bureau to audit its accounts.

The Auditor-General of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.

Office of the Auditor-General (Kenya)

The Office of the Auditor-General of Kenya is an Independent Office established under §229 of the Constitution of Kenya to audit Government Bodies and report on their management of allocated funds. The current Auditor-General is Nancy Gathungu.

Office of the Controller of Budget (Kenya)

The Office of Controller of Budget of Kenya is an Independent Office established under Article 228 of The Constitution of Kenya with the core mandate being to oversee implementation of the budgets of the National and County Governments by authorising withdrawal from public funds.

References

  1. Botswana (March 2017). National development plan 11 : April 2017-March 2023. Botswana. Ministry of Finance and Development Planning. [Gaborone]. ISBN   978-99968-465-2-6. OCLC   1045069850.
  2. "Annual Statements of Accounts (ASA) For the Financial Year Ended 31st March 2020" (PDF). Ministry of Finance and Economic Development . Retrieved 5 April 2022.{{cite web}}: CS1 maint: url-status (link)