The Office of the Auditor General : Organisation Structure

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Organisation Structure

The OAG is headed by the Auditor General (AG) who is assisted by four Directors of Audit in the following directorates:

Central Government,
Local Government,
Statutory Corporation,
Projects, Training and Administration.

The Directors of Audit are assisted by Principal Auditors. Immediately under the Principal auditors are the Senior Auditors. The Senior Auditors have a team working under them made up of Auditors and Examiners of Accounts. The Office also has personnel, registry, accounts and office administration sections staffed with appropriately qualified staff. These work under the Director of Audit (Projects, Training and Administration).

However the office currently undergoing a restructuring process.

This directorate is responsible for the audits of all government ministries, departments, missions abroad , referral hospitals and agencies . It is also responsible for the authorization of the release of funds from the Consolidated Account and verification of pensions of Central Governments and other specified ex-civil servants.

The audit reports are submitted to the Public Accounts Committee of Parliament which is responsible to take up matters arising therein with the Accounting Officers.

Although under the new organisational structure of OAG , the audit of development projects in within the jurisdiction of the Directorate of Audit ( National Government ) operationally these audits continue to be performed by the Directorate of Audit ( Training and Administration )

This Directorate is responsible for the audits of all local governments established under the Local Governments Act 1997 . These include district local governments , urban councils and sub-counties. This directorate has ten (10) regional branch offices spread throughout the country. There are 56 district local governments, 132 urban councils and 922 sub counties.

The audit reports on these accounts are submitted to the National Parliament and to the District Public Accounts Committee who are responsible for raising matters contained therein with the Accounting Officers.

This Directorate audits parastatals and Statutory Commissions. It also carries out pre and post-divestiture audits of State Corporations in the privatisation process. The Directorate currently has a portfolio of 53 accounts.

This Directorate is mainly responsible for administration of the office including personnel management, accounts and finance. It is also responsible for training and development activities within OAG. Finally the directorate is responsible for the audit of donor funded projects .