5.3 Power and Functions of the Auditor General

The constitutional office: The appointment-and-independence: the constitutional appointment machinery; the salary-and-conditions' protection; the removal's special procedure — the independence the audit's credibility requires; The universal mandate: the final audit of the three levels-and-all the state's moneys — the AG's reach into every spending-and-revenue office. The powers and functions (the exam's core — the verified catalogue): The audit's mandate — the accounts' examination at all levels (the ministries, the courts, the constitutional bodies, the local governments, the SOEs); The access powers — the records-and-offices' inspection; the information's demand (the auditee's answer duty); The certification — the annual accounts' verification; The compliance findings — the irregularities' catalogue (the arrears-and-advances faces; the non-deposit-and-misappropriation lines — the famous findings); The performance audit — the value-for-money inquiries (the efficiency's findings); The reporting duty — the annual reports to the President (and the levels' heads) → the parliaments' tabling → the Public Accounts Committee's examination (the ministries' answer duty; the action-taken reports — the implementation's tracking); The referral's face — the serious wrongs' referral (the corruption's watch — the CIAA interface). The role (the closing paragraph): the AG as the integrity-system's pillar — with the CIAA, the PAC and the civil society, the four-pillar architecture of the public money's honesty; the honest limits: the backlog-and-implementation gap (the recommendations' chronic non-implementation); the capacity challenge (the 753 locals'…