The SAI gambia is established under the
constitution. Head of State appoints the Head of the SAI . The Head of the SAI can be removed by Head of State in consultation with Public
Service Commission. There is no
fixed tenure but an age limit of
55 years. The
Head of SAI should have following qualifications
1. Minimum of 15 years of proven Experience
2. GCE O' level experience of Public sector finance
3. 10 years experience of holding a professional accounting qualification
The various conditions of service of the Head of the SAI to secure independence are:
The SAI and the Branches of government have good Relationship. The SAI is not fully financially independent. SAI prepares the budget for submission to Head of State, who can comment on the budget but cannot amend it. It is then passed to the Parliament who has the final say. SAI is subject to independent audit.
The SAI's jurisdiction extends to following and there are no limitations imposed on this jurisdiction.
SAI also has Jurisdiction over fallowing if government owned
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate as per the Constitution. The SAI has powers to enforce or initiate enforcement action to secure access to needed records which are not produced
- By the intervention of the head of civil service
- By intervention of Public Accounts Committee
The SAI has power to seal but can not search and seize documents and other related items considered necessary for audit and inspection. It has power to seek testimonials of the persons concerned as per the constitution. The SAI can seek co-operation of persons other than agencies subject to audit and Inspection as per the Constitution.
The SAI has 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, only the Courts can decide on the claims. The SAI does not have the authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters.
The SAI has powers to take punitive action and/or impose surcharges, which can be exercised
- to recover lost money due to negligence
- Willful act of responsible persons.
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 has the 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.
The SAI prescribes Financial, Compliance, and Performance Audits in its scope of Audit. Provisions in the Constitution specifically provides for performance of such audits. The SAI conducts Pre Audit of gratuities and pensions, Concurrent Audit of recurrent expenditure of government and Special Audit eg. fraud detection. The Audit methodology/ procedures is as follows
1. Confirming entitlements and correct payments
2. Risk based - using sampling
3. Enquiry
The SAI does not discharge judicial functions. Audit findings are submitted to PAC which makes recommendations to enforce audit findings. The SAI is required to follow specific standards, practices and guidelines in conducting audit and reporting. The SAI can not consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit eg.
- The NAO of UK helps develop capacity in various ways.
- Indian audit office - in field of training.
The SAI can 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 mandatorly by the auditees but it does not have power to oversee ultimate disposal. Reporting Procedure on the recommendations of SAI is as follows
a) Management report to the auditee
b) Response of Management to report
c) Unresolved issues to be pursued at PAC level
It has an active role on disposal or action taken on its findings. The SAI presents an interim report for unresolved issues and for further explanations. The SAI has powers to share its audit reports with public or media after tabling the report to the Parliament. It does not have powers to amend accounts in case of financial statements. The SAI has an advisory role and the Government is required to consult the SAI before taking decision involving substantial consequences eg. transfer of liabilities to a newly create body to oversee recoveries of huge sum owed to a defunct government commercial bank.
The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head. It is empowered to engage external auditors/agencies/consultants as required.
The SAI can expend resources independently but strictly as per the approved budgetary allocations. It has full independence in forming its workplan. Recruitment and the administration of the staff is done by Public Service Commission. The SAI is subject to an independent Financial audit. The SAI is not required to submit a report on its activities.