Summary of Governing Legislation

Mandate of the Auditor-General as derived from Article 127 of the Namibian Constitution

The Auditor-General shall audit the State Revenue Fund and shall perform all other functions assigned to him or her by the Government or by Act of Parliament and shall report annually to the National Assembly thereon.

Duties of the Auditor-General as derived from Section 25, State Finance Act 31 of 1991

The Auditor-General is tasked with the investigation, examination and audit of the account-books, accounts, registers or statements which are to be kept or prepared in terms of any law in connection with the receipt, custody, banking, payment or issue of money, stamps, securities, equipment and stores by any statutory institution and which are in terms of any law to be investigated, examined and audited by the Auditor-General.

The Auditor-General has to satisfy himself or herself:

• That all reasonable precautions have been taken to ensure that all moneys to which the investigation, examination and audit relate, are collected;
• That the laws, relating to the collection of such moneys have been complied with;
• That all reasonable precautions have been taken in connection with the receipt, custody and issue of, and accounting for, stamps, securities, forms having a face or potential value, equipment, stores and other movable goods;
• That expenditure or payments in respect of which authorizations or approvals are required in terms of this Act or any other law have been incurred or made under and in accordance with such authorizations or approvals and have been supported by adequate vouchers or other proof.

Powers of the Auditor-General as derived from Section 26, State Finance Act 31 of 1991

The Auditor-General may in his or her discretion, determine the extent of any investigation, examination and audit and require any person to appear before him or her and avail information as deemed necessary in regards to the investigation, examination and audit in question;

The Auditor-General or any competent person employed in the Office of the Auditor-General:

• Shall have access to information which they may deem necessary for an investigation, examination and audit in terms of this Act.
• May request such particulars, accounts and statements as he or she deems necessary for such an investigation, examination and audit.
• May, without payment of any fee, investigate and make extracts from, or copies of, any book, voucher or document which he or she deems necessary for such an investigation, examination and audit.
• May investigate whether any moneys in question have been expended in an efficient, effective and economic manner.
• May investigate and inquire into any matter, including the efficiency of internal control measures, connected with expenditure chargeable to, and revenue to the benefit of, the State Revenue Fund or the funds of the statutory institution concerned.
• May administer an oath to or accept an affirmation from any person whom he or she thinks fit to interrogate in connection with an investigation, examination and audit in terms of the Act, or in connection with any other matter which the Auditor-General deems necessary for exercising his or her powers or performing his or her duties.