The Auditor General (SAI Brunei Darussalam) is established under the constitution. Head of State appoints the Head of the SAI. The Head of the SAI can be removed from the office on the like grounds and in the like manner as a member of the Public Service Commission. The Head of SAI does not require any specific qualifications. There is no fixed tenure but the an age limit of 55 years.
The various conditions of service of the Head of the SAI to secure independence are:
The SAI is an investigating agency. The SAI is not fully financially independent. Finance ministry decides on the allocation of Budget to the SAI. The Auditor General does not has control over the Budget, it can only make a proposal to the Finance ministry. There is no mechanism but general order to secure accountability of the SAI.
The SAI's jurisdiction extends to following
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate as per Audit act. The SAI does not have power to seal but can search and seize documents and other related items considered necessary for audit and inspection. It has power to seek testimonials of the persons concerned and can seek co-operation of persons other than agencies subject to audit and Inspection, as per the Audit Act.
The SAI does not have powers to instruct government investigating agencies to perform activities considered necessary. The SAI does not have powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection, the matter is reported to the relevant authority. The SAI has no authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters.
The SAI does not have powers to take punitive action and/or impose surcharges. The SAI has the powers to access the computer systems of the auditees and download and use electronic data either in site or off site. The SAI also has powers to review the development of computer systems by the auditees and suggest controls. The SAI has a role in the appointment and supervision of the other external auditors engaged by auditees for meeting the statutory requirements but can not supervise and regulate their work..
The SAI prescribes Financial, Compliance, Performance and EDP Audits in its scope of Audit as stated in constitution and audit act. The SAI conducts pre audit on pension benefit, Special Audit on special vote, fraud, special services and Concurrent audit. Audit conducted are on compliance and financial audit and the methodology/procedures follow Auditing Standards. The SAI does not discharge judicial functions. The reminders regarding audit findings are sent and enforcement is set through by Audit Committee. The SAI is required to follow specific standards, practices and guidelines in conducting audit and reporting.
The SAI can informally consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit. The SAI can not engage consultants and/or obtain professional services in conducting audit. The SAI reports on the acts that infringe upon State economic interests like mass embezzlements of state assets etc. The SAI requires that any fraud or embezzlement be reported necessarily by the auditees but it has no powers to oversee the ultimate disposal of such cases. SAI reports to Auditees, Audit Committee and Head of State.
The SAI does not present an interim report. The SAI can not share audit reports with public and media. It does not have powers to amend accounts in case of financial statement audit. SAI has got an advisory role eg. TAFIS (Treasury Accounting Financial) Information.
The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head. It is not empowered to engage external auditors/agencies/consultants as required.
The SAI has full independence in forming its workplan. The SAI has no powers in recruitment of audit and other staff, it is only a member of the panel of interview. The SAI is not subject to an independent audit. The SAI is required to submit a report on its activities to Management Services Department.