The Auditor-General is mandated under section 152 of the 2013 Constitution to perform the following functions:
a) At least once in every year, inspect, audit and report to Parliament the public accounts of the State, the control of public money and public property of the State and all transactions with or concerning the public money or public property of the State.
b) In the report, the Auditor-General must state whether, in his opinion, transactions with or concerning public money or public property of the State have been authorized by or pursuant to this Constitution or any written law; and expenditure has been applied to the purpose for which it was authorised.
c) A written law may make further provision in relation to the Office of the Auditor-General and may confer further functions and power on the Auditor.
d) In the performance of his duties, the Auditor-General or a person authorised by him has access to all records, books, vouchers, stores or other government property in the possession or control of any person or authority.
In the performance of his functions or exercise of his authority and powers, the Auditor General shall be independent and shall not be subject to the direction or control of any person or authority, except by a court of law or as otherwise prescribed by written law
The specific functions of the Auditor General are defined in the Audit Act [Cap 70], including Ammendments to the Audit Act of 2006, Financial Management Act (2004) and Environment Management Act (2005).
The Financial Management Act (2004) requires the Auditor General to audit the financial statements and annual appropriation statement of whole of government and the annual financial statement of each government entity, including all budget and non-budget entities.
The Audit Amendment Act (2006) empowers the Auditor General to conduct performance audits to determine the efficiency and effectiveness of government programmes, all or part of a government entity or issues that affect the whole public sector.
The Environment Management Act (2005) requires the Auditor General to conduct and report environmental audits of ministries, departments, statutory authorities and local authorities responsible for the management of any natural resource.