Audit
National Audit Office of Mongolia
NAO
64/100
Summary
The National Audit Office (NAO) of Mongolia is established under the Law on State Audit (2003) and the Constitution of Mongolia (1992, Art. 47). The Auditor General is appointed by the State Great Khural (Parliament) for a 6-year term on the nomination of the Speaker, and may be removed only for cause. The NAO has full access to all state budget revenues and expenditures, state fund accounts, and state-owned enterprise financials. Annual audit reports are submitted to the State Great Khural and published.
Independence Scorecard
64/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Law on State Audit of Mongolia (2003)
- Citation
- Law on State Audit of Mongolia (Монгол Улсын Төрийн аудитын тухай хууль), 2003; Constitution of Mongolia (1992), Art. 47
- Full text
- Agency website →
Jurisdiction scope
All revenues and expenditures of the state budget; state funds and special accounts; state-owned enterprises; local budgets; foreign aid and grant funds managed by the Government.