The Inspection Generale des Finaces (SAI Burandi) is neither established by Parliament nor under the constitution. The Head of the SAI is appointed by the Head of State. The Head of SAI is appointed for a fixed term of 4 years with reappointment and requires no specific qualification and age limit. The Head of SAI can only be terminated by the Head of State.
The various conditions of service of the Head of the SAI to secure independence are:
The SAI audits budget, public companies, projects and a copy is given to the Head of State. The SAI is not financially independent. The SAI suggests the required budget to Ministry of Finance and National Economy who gives the final approval.
The SAI's jurisdiction extends to following and there are no limitations..
The SAI's jurisdiction extends to following
The SAI does not have powers of requisitioning all records of the auditee departments/organisations to discharge its mandate. The SAI does not have powers to enforce or initiate enforcement action to secure access to needed records which are not produced. The SAI has power to seal, search and seize documents and other related items considered necessary for audit and inspection. It does not have powers to seek testimonials of the persons concerned . The SAI is not empowered to seek co-operation of persons other than the agencies subject to audit and inspection.
The SAI has powers to instruct government investigating agencies to perform activities considered necessary. The SAI has powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. 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 does not have the powers to access the computer systems of the auditees and download and use electronic data either in site or off site and to review the development of computer systems by the auditees and suggest controls. The SAI does not have any role in the appointment or supervision of the other external auditors engaged by auditees for meeting the statutory requirements.
The SAI prescribes Financial, Compliance, Performance and EDP Audits in its scope of Audit. The basis for conducting various audits depends on the programme made for the year.. The SAI conducts Concurrent Audit and Special Audit. The SAI does not discharges judicial functions. The SAI is not required to follow specific standards, practices and guidelines in conducting audit and reporting. The SAI can consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit depending on situation eg.
The SAI can engage consultants and/or obtain professional services in conducting audit. It reports on acts that infringe upon state economic interests like mass embezzlement of state assets etc. SAI requires that any fraud or embezzlement be reported mandatory by the auditees. The SAI does not have powers to share its audit reports with public or media. It has powers to amend accounts in case of financial statement audits. The SAI has an advisory role and the govt. is not required to consult SAI before taking decision involving substantial consequences..
The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head. The Head of SAI is appointed by Republic President's decree and has a rank of a minister. The SAI is empowered to engage external auditors/ agencies/ consultants.
The SAI can not expend resources budgeted independently. It has full independence in forming its workplan. It has got full powers in recruitment of Audit and other Staff. The SAI is not subject to an independent audit. The SAI is not required to submit a report on its activities.