Audit

Office of the Auditor-General of Namibia

OAG

61/100

Summary

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Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made

The Office of the Auditor-General of Namibia is constitutionally established under Articles 127-128 of the Namibian Constitution, 1990 and governed by the State Finance Act 31 of 1991. The Auditor-General is appointed by the President on recommendation of the Public Service Commission with the approval of the National Assembly, for a five-year renewable term. Removal before term-end may only occur on grounds of misconduct or incapacity.

The Auditor-General is independent in performing audit functions and audits all public accounts of the state, reporting to the National Assembly through the Public Accounts Committee. Namibia is a member of AFROSAI-E (the English-speaking African Organisation of Supreme Audit Institutions) and applies international auditing standards.

Independence Scorecard

Independence Score: 61/100 (good)
61/100
Limited
Methodology v0.1
AppointmentMixed (multi-branch)
Term length5 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Constitution of the Republic of Namibia 1990, Articles 127-128; State Finance Act 31 of 1991
Citation
Const. 1990 Arts. 127-128; State Finance Act 31 of 1991
Full text
Full text of law →

Jurisdiction scope

All central government accounts, regional councils, local authorities, state-owned enterprises, and any institution receiving public funds

Secondary Sources