The SAI Sudan is established under the constitution. Head of the SAI is appointed by Parliament/ Head of State. The Head of the SAI can be terminated by the Head of State which has to be approved by the Parliament. The Head of SAI must be a member of internationally acclaimed accounting body. The Head of SAI is appointed for a fixed 5 year tenure subject to reappointment and maximum 10 years in office.
The various conditions of service of the Head of the SAI to secure independence are:
SAI and other branches of the government are all at same level, members of the Constituent body. No SAI is not financially independent. The budget is under the control of Finance Minister. It has to report annually to the Parliament.
The SAI's jurisdiction extends to following and there are no limitations imposed on this jurisdiction.
SAI also has Jurisdiction over following
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate as per article (10,a) of the AG. act. The SAI has powers to enforce or initiate enforcement action to secure access to needed records which are not produced as per article (53,f) of the AG. act 1999. The SAI has power to seal, search and seize documents and other related items considered necessary for audit and inspection. Further, it has power to seek testimonials of the persons concerned in the matter of audit and inspection as per article (10,d) of the AG. act 1999. It can seek co-operation of persons other than agencies subject to audit and inspection as per article (10,f) of the AG. act 1999.
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. 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 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 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, Performance and EDP Audits in its scope of Audit. The powers to perform these audits are mandated by the as per article (4.9,c) of the AG. act. The SAI conducts Pre audit, Concurrent and Special audit. The SAI practices financial and compliance audit only. A test and system based audit is normally performed for this purpose. The SAI does not discharge judicial functions. There is a follow up unit in each audit sector responsible for the follow up of findings, the enforcement is carried out through raising the matter to higher level of management. The SAI is required to follow specific guidelines in conducting audit and reporting.
The SAI can consult and/or collaborate with other countries/SAIs and international organisations only on matters relating to audit development and exchange of experiences. 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 by the auditees mandatorly. SAI issues two types of reports, audit opinion and management letter. The audit opinion attached to the audited financial statements are reported to the financial minister or share holders. Management letter is reported to the management summarising its findings and recommendations. Important findings of old sensitive matter are reported to Parliament in the annual report. It does not present the interim report. The SAI can share audit reports with public and media after formal reporting. It has powers to amend accounts of financial statement audits. It has an advisory role and the government is not required to consult the 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 SAI has jurisdiction over both federal and local governments. SAI has organic links between central and provincial audit offices/ organisation of provincial audit office. The SAI can engage external auditors/ agencies/consultants as required.
The SAI can expend resources budgeted independently as per article no. (49) of AG 1999 Act. It prepares and approves its own budget. The SAI has full independence in forming its workplan.. Public Auditor has sole control over recruitment and service conditions of staff. The SAI is not subject to an independent audit. The SAI is required to submit a report on its activities to the Parliament.