The Auditor General is constitutionally independent of Government and this independence is further enshrined in the Public Management and Finance Law. In the exercise of his powers he cannot be subject to direction or control by any person. In the determination of the matters that will be subject to audit the Auditor General and OAG continue to exercise complete discretion, and carry out audit work that is risk based and in the public interest. The Auditor General and the OAG are physically separate from Government and exercise independence of mind in respect to their audit work.
However, under the Public Management and Finance Law the OAG is technically an office of the Government, and this along with other legislative provisions compromise the financial and operational independence of the OAG, which are important conditions in ensuring the independence of a public audit office.