The Office of the Auditor General of Rwanda was established by a Parliament Act in June 1998. At that time, there was also a Court of Audit, established by former Constitution. Since the new Constitution adopted in June 2003, the Office of the Auditor General is the supreme audit institution of Rwanda.
It is an independent national institution responsible for the audit of state finances. The Auditor General submits each year to each Chamber of Parliament a complete report on the implementation of the State Budget of the previous year.
In line with the Constitution, the new law determining the organisation and functioning of the Office of the Auditor General of State Finances is being processed by the Parliament. The mandate of the SAI is set up in sections 183 and 184 of the Constitution of the Republic of Rwanda as promulgated on 04 June 2003.
This Office of the Auditor General of State Finances is an independent national institution responsible for the audit of state finances. It is vested with legal personality and has financial and administrative autonomy. The office is headed by the Auditor General assisted by a Deputy Auditor General and other necessary personnel.
The responsibilities of the Office includes the following:
1. auditing objectively whether revenues and expenditures of the State as well as local government organs, public enterprises and parastatal oragnisations, privatised state enterprises, joint ventures in which the State is participating and government project were in accordance with the laws and regulations in force and in conformity with the prescribed justifications;
2. auditing the finances of the institutions referred to above and particularly verifying whether the expenditures were in conformity with the law and sound management and whether they were necessary.
3. carrying out all audits of accounts, management, portfolio and strategies which were applied in institutions mentioned above.
No person shall be permitted to interfere in the functioning of the Office or to give instructions to its personnel or to cause them to change their methods of work.
Without prejudice to the provisions of Article 79 of this Constitution, the Auditor General shall submit each year to each Chamber of Parliament, prior to the commencement of the session devoted to the examination of the budget of the following year, a complete report on the implementation of the State budget of the previous year. This report must indicate the manner in which the budget was utilised, unnecessary expenses which were incurred or expenses which were contrary to the law and whether there was any misappropriation or general squandering of public funds.
A copy of the report shall be submitted to the President of the Republic, Cabinet, President of the Supreme Court and the Prosecutor General of the Republic.
The Parliament may instruct the Office of the Auditor General to carry out a financial audit of any institution of the State or with regards to the use of funds provided by the State.
The institutions and public officials to which the report of the Auditor General is addressed are obliged to implement its recommendations by taking appropriate measures in respect of the irregularities and other shortcomings which were disclosed.
The law determines the organisation and functioning of the Office of the Auditor General of State Finances.