The Auditor General is senior public servant mandated by the pdf SI Constitution 1978 (437 KB) to audit all financial records and systems of public entities and produce reports on those audits. These entities include Government Ministries, Provincial Governments, State Owned Enterprises (SOEs) and Statutory Bodies.
The Auditor General carries out these audits with the support of the Office of the Auditor General (OAG). These audit examinations involves the checking of books and records of public entities to determine whether they are true and whether they follow sound financial systems of control and the governing financial regulations and procedures.
The Auditor General’s audits are carried out by specialised Branches within the Office of the Auditor General (OAG) and include financial audits, performance audits, assurance audits, special audits and audits of grants and projects.
The following documents are the Auditor General’s Annual Reports to the National Parliament. They include reports of audits conducted by the Auditor General and his Office (OAG) on all levels of Government for different time periods.
Financial Statement Audits
Financial statement audits check whether financial reports are accurate and whether they comply with international accounting and reporting standards. In other words, they check whether amounts collected or spent are properly described and supported by evidence as required by international reporting standards and governing financial laws and procedures such as the pdf Public Finance and Audit Act (Cap 120) (375 KB) and its amendments.
In Solomon Islands, the Auditor General is mandated by the pdf SI Constitution 1978 (437 KB) to carry out financial statement audits on all levels of government and report his findings to Parliament on whether the government has properly collected and spent the people’s money.
These audits include those on the financial operations of Government Ministries, Provincial Governments and Government Agencies such as State Owned Enterprises and Statutory Authorities.
A performance audit is an objective evaluation of programs, policies and activities aimed at improving the administrative efficiency and management effectiveness of practices in public sector entities. It provides recommendations on ways to improve the matters identified in the audits.
The Office of the Auditor General’s (OAG) Performance Audit Branch (PAB) is responsible for carrying out performance audits of public entities on behalf of the Auditor General.
Special Audits are undertaken on specific requests to the Auditor General by appropriate authorities within the Government. The Auditor General usually decides to do these audits on the grounds that, in his opinion, there is sufficient reason for the audit to be carried out and provided that there are enough resources available to do so.