South West State Audit Act 2021 (English Version)

The South West State Audit Act 2021 establishes the legal foundation for an independent, professional, and autonomous Office of the Auditor General (OAG). The Act defines the mandate, powers, and responsibilities of the Auditor General and positions the OAG as the supreme audit institution of the State. It affirms the independence of the Auditor General, outlines appointment and tenure provisions, and guarantees full and unrestricted access to all information required to conduct audits across public institutions.

The Act sets out the organisational structure of the OAG and provides the authority to recruit staff, develop internal procedures, issue audit guidelines, and adopt nationally and internationally recognised auditing standards. It empowers the Office to plan and execute financial, compliance, performance, and special audits, while also permitting the engagement of contracted auditors or audit firms when needed. These provisions ensure that the OAG has the institutional capacity necessary to meet its oversight responsibilities.

A central component of the Act is the establishment of clear auditing and reporting obligations. Government entities are required to submit their annual financial statements to the Auditor General for examination, and the OAG must report audit findings to the State Assembly within defined timelines. The Act strengthens accountability by requiring audit reports to be made public and by giving the Auditor General the authority to examine any public body, donor-funded project, or entity managing state resources. It further empowers the OAG to investigate suspected fraud or irregularities and to demand information or documentation necessary for audit work.

The Act also includes measures to ensure accountability within the OAG itself. It mandates the preparation of annual plans, regular performance reports, and the auditing of the OAG’s financial statements by an independent auditor. Provisions on offences and penalties address obstruction of audit work, false statements, breaches of confidentiality, and misuse of public funds. Collectively, these elements reinforce the independence, integrity, and operational effectiveness of the Office of the Auditor General and form the cornerstone of public financial accountability in the South West State.

The audit examines the preparation and presentation of financial statements, evaluates internal controls, and verifies the accuracy, completeness, and reliability of financial information submitted by ministries, departments, agencies, and publicly funded bodies. The report highlights instances of non-compliance, weaknesses in expenditure control, gaps in revenue management, and areas where financial records did not meet statutory requirements. These findings provide a factual basis for understanding the State’s fiscal performance and the level of adherence to public financial management rules.