Unit 6: Legislation related to Audit and Government Accounts
6.1 Powers and Functions of the Auditor General
The Auditor General (the Constitution’s verified frame): the constitutional office (the appointment’s faces (the President-on-constitutional-council-type machinery — the verified Art 240-ish architecture); the independence (the salary-and-conditions’ constitutional protection; the removal’s special procedure)); The powers-and-functions (the exam’s core): the audit’s mandate (the final-audit authority (the Constitution’s mandate to audit the three levels-and-all the state’s moneys)); the accounts’ certification (the annual statements’ verification); the access (the records-and-offices’ inspection powers (the AG’s information rights)); the performance-audit’s face (the value-for-money inquiries — the 3E’s: economy-efficiency-effectiveness); the reports’ duty (the submission to the President-and-the levels’ heads (the tabling’s constitutional discipline (U6.4))).
6.2 Audit at Federal, Provincial, and Local Levels
The three-level audit: the federal (the ministries-and-the-departments; the constitutional bodies; the courts-and-parliament (the AG’s universal reach)); the provincial (the provincial ministries-and-offices; the provincial assemblies’ accounts); the local (the municipalities-and-rural-municipalities (the LGOA’s audit provisions: the AG’s audit + the internal-audit faces)); the coordination’s questions (the OAG’s capacity (the 753-locals’ audit challenge — the resource problem)); the audit’s tiered design (the AG’s final audit + the internal-audit’s first line (the internal-audit directives)).
6.3 Audit of Government Offices and State-Owned Enterprises
- The government offices: the revenue offices (the tax-collection audit); the spending units (the expenditure’s verification); the projects (the development-spending audit (the large-infrastructures’ audit — the special faces)); the embassies-and-abroad (the foreign posts’ accounts).
- The SOEs: the state-owned-enterprises’ audit (the NEA-and-NTC-type companies; the statutory-corporations (the Rastriya Banijya-type faces)); the audit’s design (the AG’s audit + the statutory auditor’s work (the company-law interface (the Company Act 2063’s audit faces — the Corporate Law companion (LAW5504)))); the risk-areas (the arrears; the weak-governance (the losses-and-recapitalisation’s history)); the performance’s depth (the enterprises’ efficiency audit — the privatisation debates’ evidence base).
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