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.
The State Auditor of North Carolina is a statewide elected office in the U.S. state of North Carolina. The state auditor is a constitutional officer responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts performance audits of state agencies, ensures state agencies' accounting conforms with Generally Accepted Accounting Principles, evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is Jessica Holmes, who became state auditor on Dec. 16, 2023.
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.
The Cour des Comptes is France's supreme audit institution, under French law an administrative court. As such, it is independent from the legislative and executive branches of the French Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. The Court thus combines functions of a court of exchequer, comptroller general's office, and auditor general's office in common-law countries. It is also a Grand Corps of the French State and mainly recruits among the best-ranked students graduating from the Ecole nationale d'administration.
The Comptroller and Auditor General of India is the supreme audit institution of 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 percent or subsidiary companies of existing government companies. The CAG is also the statutory auditor of the Lokpal.
The government of the Philippines has three interdependent branches: the legislative, executive, and judicial branches. The Philippines is governed as a unitary state under a presidential representative and democratic constitutional republic in which the president functions as both the head of state and the head of government of the country within a pluriform multi-party system.
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 Pakistan is a government organization and the prime and Supreme Audit Institution (SAI) in the country for ensuring public accountability and fiscal transparency and oversight in governmental operations. The organization is expected to bring improvements in the financial discipline and internal control environment in the executive departments for minimizing the possibility of waste and fraud.
The Spanish order of precedence is currently prescribed by Royal Decree 2099/1983. The decree establishes the order of precedence of national official activities as well as common regulations to activities organised by municipalities, autonomous communities and other public institutions. The general order established by the decree is modified if the event takes place in the capital, Madrid, instead of elsewhere in Spain.
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 Commission on Audit is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government.
The Auditor-General of South Africa (AGSA) is an office established by the 1996 Constitution of South Africa and is one of the Chapter nine institutions intended to support democracy, although its history dates back at least 100 years.
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.
The Court of Audit is an Italian Court of Audit, an institution of constitutional importance, established by Articles 100 & 103 of the Constitution of Italy, which is among the supplementary institutions of the government. The Court of Audit has consultative, review, and jurisdictional functions.
The state auditor of West Virginia is an elected constitutional officer in the executive branch of the U.S. state of West Virginia. The incumbent is JB McCuskey, a Republican.
The Republic of Korea has no officially recognized South Korean order of precedence, yet the Office of the President(EOP) once officially declared order of precedence among the chiefs of 6 highest constitutional institutions in year 2006 as following:
- the President of the Republic of Korea, as both head of state and leader of government
- the Speaker of the National Assembly, as leader of legislature
- the Chief Justice of the Supreme Court and the President of the Constitutional Court, as co-leader of the judiciary
- the Prime Minister, as deputy leader of government
- the Chair of the National Election Committee, as leader of constitutionally independent agency for national election administration
The auditor-general of Ghana is the head of the Ghana Audit Service, a legislative branch agency re-established by the government of Ghana in 1992 through the 1992 Constitution of Ghana. It was established as part of the Audit Service through Article 188 of the 1992 Constitution of Ghana as part of the Public Services of Ghana. The auditor-general through the Audit service undertakes audits of the public accounts of Ghana and all public offices as mandated by Article 187 of the 1992 Constitution of Ghana.
The Ghana Audit Service is an independent government agency in Ghana that is responsible for carrying out the audits on the accounts of the Government, Regions as well as the activities of the Ministries, Departments, Agencies and Companies under the Government of Ghana. Both the Office of the Auditor-General of Ghana and the Ghana Audit Service were established by the 1992 Constitution of Ghana. Internationally, the equivalent of the Ghana Audit Service is referred to as the Supreme Audit Institution (SAI). The International Organization of Supreme Audit Institutions (INTOSAI) is the international board that oversees and creates benchmark for auditing public entities for all Supreme Audit Institutions including Ghana who are also members.
Office of the Attorney General (OAG) (Nepali: महान्यायाधिवक्ताको कार्यालय, नेपाल) is a constitutional body of Nepal, The main function is to provide legal advice to the Government of Nepal and other officials designated by the Government of Nepal on constitutional and legal matters.
