Office of the Federal Auditor General of Ethiopia
OFAG
Summary
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The Office of the Federal Auditor General is the federal audit institution, re-established by Proclamation No. 982/2016, which repeals Proclamation No. 669/2010 (Art. 23) and refers to Article 101(4) of the Constitution for the office of the Federal Auditor General (Arts. 2(2) and 3(1)).
The Federal Auditor General is appointed by the House of Peoples' Representatives upon the recommendation of the Prime Minister, and is accountable to the House and, between sessions, to the President of the Federal Republic (Art. 6). The term is six years, and the Auditor General and the deputies may be appointed for another term (Art. 10).
They may be removed on the grounds the Proclamation lists: inability to perform the duties because of health, incompetence, lack of commitment or unethical practice, involvement in corruption or an unlawful act, pension age, end of tenure, or a written request to resign because of prolonged poor health or another sufficient reason. The grounds in paragraphs 1 to 4 and 7 take effect upon investigation and confirmation by a committee of the House and a two-thirds vote of the House (Art. 11).
The Auditor General prepares the Office's budget, submits it to the House and implements it upon approval, and the quarterly appropriations of the approved operational budget are deposited in advance in a bank account in the Office's name (Arts. 13(6) and 15(1)).
Individuals, employees and officials must, on request, make available correct and complete books, documents and other documentary or oral evidence, and failing to do so is punishable by imprisonment of 5 to 7 years or a fine of Birr 10,000 to 30,000, or both (Arts. 17(1) and 21(1)). Where it has reason to believe an account has been kept in a criminal manner, the Office may impound the related books, documents, ledgers and vouchers (Art. 5(10)).
The Auditor General submits a consolidated annual audit report to the House and, between sessions, to the President (Art. 13(1)), and notifies the House, the Ethics and Anti-Corruption Commission, the Attorney General and the head of the audited body where there is reason to believe an offence has been committed (Art. 20(1)). The accounts of the Office itself are audited by a body designated by the House or, when it is not in session, by the President (Art. 15(2)).
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Proclamation to Re-establish the Office of the Federal Auditor General
- Citation
- Proclamation No. 982/2016, Federal Negarit Gazette, 22nd Year No. 109, Addis Ababa, 21 September 2016
- Full text
- Full text of law →
Jurisdiction scope
The accounts of Federal Government offices and organizations (ministries, commissions, agencies, authorities, institutions, and any production, distribution, service, regulatory or trading organization wholly or partially owned by the Federal Government), their information technology systems, their performance, and donations, grants and loans made to them (Arts. 2 and 5(1) to (5)). The Office may also audit the accounts of private or public organizations to protect Government and public interest (Art. 5(4)). An audit does not cover more than two fiscal years before the year being audited unless the Auditor General believes a crime has been committed (Art. 16(2)).