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The Auditor-General is appointed by the President on recommendation of the Public Service Commission and the approval of the National Assembly in terms of Article 127 of the Constitution of Namibia and derives his responsibilities and duties from Section 25 and 26 of the State Finance Act, 1991 (Act 31 of 1991). The Auditor-General is appointed for a period of five years. The Office of the Auditor-General carries out the audit of the financial statements of Central Government Ministries, other Government funds, boards, statutory bodies,municipalities, regional councils, town councils and villages.
The Office of the Auditor-General is responsible for the auditing of 132 accounts. The Office of the Auditor-General also carries out Performance Audits, which examine the way in which public sector resources are utilised, as well as special audits.
The Auditor-General is required to report the results of all audits to the National Assembly. These reports are considered by the National Assembly's Standing Committee on Public Accounts.
The Public Accounts Committee's consideration of the reports includes obtaining further evidence from Permanent Secretaries and Financial Advisors, Accounting Officers of the Ministries etc. concerned.
The Public Accounts Committee reports their findings to the National Assembly and makes constructive recommendations aimed at improving financial management,controls and use of resources.
Without the work carried out by the Office of the Auditor-General, the Public Accounts Committee would not be able to carry out its duties effectively.
