Performance and Public In...

Under the PMFL the Auditor General is provided with a clear mandate to undertake performance and public interest audits. The PMFL states that the Auditor General on his own initiative or at the request of the Legislative Assembly or of any of its committees or subcommittees, can conduct investigations and value for money audits, into:

• the management of executive financial transactions;
• the financial management of any ministry, portfolio, statutory authority or government company or the Office of the Complaints Commissioner; or the Office of the Information Commissioner; and
• the economy, efficiency and effectiveness with which any ministry, portfolio, the Office of the Complaints Commissioner, the Office of the Information Commissioner, or any statutory authority or government company has used its resources in discharging its functions and in its financial dealings.

To meet this mandate the OAG carries out two types of audits: performance audits; and public interest audits. The results of this work are provided to the Legislative Assembly and are normally referred to the PAC where they are reviewed and considered for how the recommendations could improve government operations.

Performance audits (previously called value-for-money audits)

Our performance audits are based on a planned and published programme of work, covering efficiency, effectiveness, economy, governance and accountability, and are conducted following the International Standards for Auditing. Our current performance audit programme was published in September 2011 and details the performance audits that we are planning to undertake and publish up to early 2013. In addition it provides information on other topics on which we plan to keep a watching brief and may audit in the future. Click on the following link for a copy of our current programme -  Performance Audit Programme

This programme was developed through consultation with key stakeholders and a copy of our consultation document is available at the following link -  Performance Audit Consultation

The OAG is always happy to hear about any areas or issues that we should consider in our performance audit work programme. Therefore, if there are issues or areas that you think we should look into, please Contact Us.

Public Interest Audits

Public interest audits are focused on important issues identified during the year, and which in the public interest, should be reported to the Legislative Assembly in as short a time frame as possible. In general these are reactive, will cover single issues at an individual entity. To an extent they draw on issues identified through our audit of the financial statements, but are also the result of issues of public interest that are brought to our attention.