Office of the Auditor-General of Namibia
OAG
Summary
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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
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — 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