SAI was established under a constitution. Parliament appoints the head of SAI. The termination of the appointment of the Head of SAI would only take place in faire cases according to the law and Congress criteria's. The article number 198 of El Salvador's Constitution provides that the qualifications of head of SAI Members must be: native of El Salvador, older than 30 years, honesty and notorial capability and habilited of legal rights at the moment of election and prior 3 years. The Head of SAI is appointed for a fixed tenure of three years, according to Art. 196 of the Constitution the period of charge is of 3 years and he might be reelected.
The various conditions of services of the head of SAI are:
SAIs relationship with other branches of Government is to keep audit control over them. SAI has financial independence. National congress (Asamblea Legislative) has the right to decide on the allocation of budgetary resources for the SAI. The SAI has the right to defend and justify the applied budget to National Congress. The Constitution of the Republic of El Salvador and the Law of Court of Counts of the Republic secure the accountability of the SAI.
SAIs jurisdiction extends to the following:
All the institutions and persons that managed financial sources of the state are under the control of the Court of Counts. SAI also has jurisdiction over the following:
SAI has the powers of requisitioning all records of the audited departments/organizations to discharge its mandate. The Legislation and Normativity of the country gives the faculty of control over all institutions and these institutions must provide all the information required. Not to forget that our SAI has power not only on Institutions, but persons that eventually might manage sources from the State.
SAI has the powers to enforce or initiate enforcement action to secure access to needed records, which are not produced. The Constitution gives faculty to SAI to enquire all the information needed to discharge its mandate. SAI has powers to seal, search and seize documents and other related items where it is considered necessary for its audit and inspection. SAI has powers to seek testimonials of the persons concerned. Once the Audit is finished there is a meeting to discuss the previous Audit inform and the SAI gives the opportunity to answer or desvanish any anomaly procedure of the Institution involved. According to the jurisdictional procedure the SAI laws allows to the audited personal to present its case with all the legacy of a tribunal.
SAI has powers to seek co-operation of persons other than the agencies subject to audit and inspection for presenting materials or provide testimonials necessary for its audit and inspection. For law mandate that every person, institutions and agencies must present materials or provide testimonials at the request of the auditees. SAI has the powers of instructing government investigation agencies to perform activities considered necessary. SAI has the authority of re-examining its own adjudication. According to Article 76 of the Law of the Court of Counts, in the Jurisdictional process there is right to re-examining adjudication just once.
SAI has power to decide on claims of interested persons in connection with official actions, duties and behaviours of persons subject to audit and inspection. SAI do not have the authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters. SAI has power to take punitive actions and/or impose surcharges. It is up to the Responsibilities and Jurisdictional Areas to take punitive actions or impose surcharges. SAI has power to access the computer systems of the auditees and the power to download and use electronic data either in site or off site. SAI has the power to review the development of computer system by the auditees and enforce controls. SAI has role in the appointment of other external auditors engaged by the auditees for meeting any statutory requirements. If external auditors are engaged SAI has power to supervise and regulate their work.
SAI prescribes Financial, Compliance, Performance and EDP audit as its scope of audit. Legislation provides the allowance for SAI to perform various types of audit, and special exams. SAI conducts Special audit when needed. SAIs normal methodology or procedure is Planning, Execution and finally the Audit Inform.
SAI discharges judicial functions. Following are the description of the functions:
Every audit submits an "Audit Inform" which is presented as evidence or pre-evidence to the Institution audited. SAI exercises judicial functions in conduct of Performance audit as Audits, Discuss of Inform and Resolution. It also includes the findings of the audit court in the audit report which is presented to the Parliament. SAI has to follow specific standards, practices and guidelines in conducting audit and reporting. SAI can consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit. International consults where hired for training in: Financial Audit, Performance Audit, Compliance Audit, Environmental Audit, etc.
SAI can engage consultants and/or obtain professional services in conducting audit, but the law permits the private audit in some cases and circumstances. SAI can report on acts that infringe upon State economic interests like mass embezzlement of State assets, serious losses and wastes. SAI requires that any fraud or embezzlement be reported mandatorly by auditees. SAIs auditees report directly to their team boss. SAI has role on the disposal or the action taken on audit findings. SAI presents an interim report before rendering an annual report on the examination of the closing of accounts of Federal, Provincial and Local governments. There is internal report made by the auditees, prior to any annual report. SAI has the power to share its audit reports with the public and media, When the importance of the cases are relevant, the Law permits that the report might be shared. In case of Financial Statement audits SAI do not have powers to amend accounts. SAI does not have an advisory role to the government..
SAI is constituted as a collegial multi-member body (Board-Committee-Chamber) and Court/Tribunal Audit/ Accounts. It is Court of accounts/Audit. SAIs head and other members act as President and Magisters (two). The President is in charge of all administrative functions and with the Magisters conform a collegiated body, which is the Jurisdictional Area. SAI has jurisdiction over both Federal and Provincial governments, it has Organic links between the Central Audit Office and Provincial Audit Office. SAI is not empowered to engage external auditors/agencies/consultants as required.
SAI can expend resources budgeted independently. SAI has full independence in forming its workplan. SAI has total power in the recruitment of audit and other staff and in determining the conditions of service of such staff. SAI is subjected to an independent audit, The National Congress may in any case audit the SAI. SAI is required to submit a report on its activities, The Art. 199 of the Constitution of the Republic of El Salvador order that SAI must submit an annual report to the congress.