Compliance Review

Compliance review is a core function of the Office of the Auditor General and focuses on determining whether public institutions follow the legal and regulatory requirements that govern the use of public funds. The review assesses whether ministries, departments, and agencies comply with the Public Financial Management Act, the Public Audit Act, procurement rules, financial instructions, and internal government procedures.

Auditors examine transactions to confirm whether they were authorized, supported with proper documentation, and carried out within approved budget limits. This includes reviewing procurement decisions, contract management records, expenditure approvals, revenue collection processes, and the use of public assets to ensure they align with legal and procedural requirements.

The compliance review process identifies gaps such as unauthorized spending, missing documentation, non-competitive procurement practices, and deviations from established financial procedures. These findings highlight control weaknesses that increase the risk of waste, fraud, and inadequate stewardship of public resources.

Compliance reviews support the strengthening of internal controls by providing practical recommendations that help government entities correct deficiencies and improve adherence to laws and policies. The process also reinforces discipline in financial management and ensures that public institutions are accountable for their actions.

Reports generated from compliance reviews are submitted to Parliament to support oversight functions and inform decisions that safeguard public funds. Through this function, the Office contributes to a governance environment where public resources are managed legally, efficiently, and with greater transparency across the South West State.