Ex parte
:OFFICE OF THE AUDITOR-GENERAL
In re:
THE FUNCTIONS OF THE AUDIT COMMISSION IN RELATION TO THE AUDITOR-GENERAL
OPINION
INTRODUCTION
QUESTION ONE: WHETHER THE FUNCTIONS ENVISAGED FOR THE AUDIT COMMISSION ARE CONSTITUTIONAL
The Constitutional Framework
These [Chapter 9] institutions are accountable to the National Assembly, and must report on their activities and the performance of their functions to the Assembly at least once a year.
Relevant Provisions in the AG Bill
ESTABLISHMENT OF THE AUDIT COMMISSION
29. (1) There is hereby established a commission to be known as the Audit Commission.
(a) eight members of Parliament
appointed for a period of not more than five years, as may be determined in each case at the time of the appointment, who must not be members of the executive authority or attached to the state administration, and whose knowledge of and experience in auditing, financial management and administration, and membership of the political parties represented in Parliament at the time of each appointment, must also be taken into consideration;
(b) three persons of stature and good character, none of whom shall be a member of Parliament or the executive authority or attached to the state administration, appointed by the President, after consultation with the relevant profession or professions, for such period, not exceeding five years, as may be determined in each case at the time of the appointment and whose knowledge of and experience in auditing, state finance and administrative affairs must be taken into consideration.
FUNCTIONS OF AUDIT COMMISSION
30. (1) (a) The Audit Commission must perform the functions assigned to it by or in terms of this Act.
(b) A member of the Audit Commission must act with fidelity, honesty, integrity, and in the best interests of the Office of the Auditor-General.
Appropriateness of Audit Commission’s Functions
The oversight function
A supporting and protecting role
The section 30(2) functions
QUESTIONS TWO AND THREE: THE NATURE OF THE AUDITOR-GENERAL’S ACCOUNTABILITY
The Auditor-General’s accountability
The accountability of the Executive and the State Departments
QUESTION FOUR: WHETHER THE BUDGET OF THE AUDITOR-GENERAL HAS TO BE APPROVED BY PARLIAMENT