About the Office of the Auditor-General

The Auditor-General is appointed by the President on recommendation of the Public Service Commission and the approval of the National Assembly in terms of Article 127 of the Constitution of Namibia and derives his duties and power from Section 25 and 26 of the State Finance Act, 1991 (Act 31 of 1991). The Auditor-General is appointed for a period of five years, renewable.


The Auditor-General is not a member of the Public Service. The Auditor-General can leave office by resigning and cannot be removed from office unless 2/3 majority of all members of Parliament vote for his/her removal on the grounds of gross misconduct or mental incapacity.


Key Responsibilities of the Office of the Auditor-General:

  • To carry out audits of Central Government Ministries, other Government funds, Boards, Statutory bodies, Municipalities, Regional councils, Town and Village councils.
  • Is to audit 132 accounts, Whilst carrying out Performance Audits, Compliance, Information Systems and Special Audits which examine the way in which public sector resources and systems are utilised.
  • To report the results of all audits to the National Assembly. These reports are considered by the National Assembly's Standing Committee on Public Accounts.

The Public Accounts Committee's consideration of the reports includes obtaining more evidence from Permanent Secretaries, Financial Advisors and Accounting Officers of Ministries, SOE, Statutory Bodies concerned, and thereof reports their findings to the National Assembly in order to make informed recommendations aimed at improving financial management systems of Government

The work carried out by the Office of the Auditor-General, enables the Public Accounts Committee to carry out its duties effectively.