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The Office of the Auditor General is established under section 151 and 152 of the 2013 Constitution.

The Financial Management Act (2004) requires the Auditor General to audit financial statements and annual appropriation statement of the whole of government and the annual financial statement of each government entity, including all budget and non-budget entities.

The Audit Amendment Act (2006) elaborates on the powers of the Auditor General and specifies the procedures, and timelines in the conduct of assurance and performance audits, and special investigations and the reporting of these to the Parliament

Audit Act 1970, (Cap 70), Audit (Amendment) - 7 of 2006

Public Enterprises Act 1996 (Section 107)

Financial Management Act 2004

Environment Management Act 1 of 2005