The Inspection Generale Department (SAI Togolaise) is established by Presidential decree. The Head of the SAI is appointed by the Head of State/ or Government. The Head of the SAI appointment has no fixed term and qualifications with an age limit equals to the retiring age. The Head of the SAI can be terminated by decree.
The various conditions of service of the Head of the SAI to secure independence are:
The SAI is independent from all the branches of the government except for the President of the Republic. The SAI has no financial independence. The Ministry of Finance determines the budget of SAI. The SAI has no control over the process. There is no mechanism to secure accountability of the SAI.
The SAI's jurisdiction extends to following and there are no limitations imposed on this jurisdiction except that only funds granted by government are audited and government must own at least 33% of the shares.
SAI also has Jurisdiction over
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate. The SAI has powers to enforce or initiate enforcement action to secure access to needed records which are not produced and can appeal to the Police . The SAI has power to seal, search and seize documents and other related items considered necessary for audit and inspection. Further, it has powers to seek testimonials of the persons concerned. The President of the Republic empowers State Auditors to summon and question any civil or military agent. It can seek co-operation of persons other than agencies subject to audit and inspection.
The SAI does not have powers to instruct government investigating agencies to perform activities considered necessary, it can only Audit. The SAi can not re-examine its own jurisdiction as it is neither a court nor a tribunal. 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 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 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 an active 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 powers to perform these audits are mandated by the law governing the SAI. The SAI conducts Concurrent Audit and Special Audit. The audit procedures/ methodology is as per INTOSAI standards.
The SAI does not discharges judicial functions however the course of action in case of willful losses/frauds etc. are detected is
- Evidence collection
- Report
- Protective measures.
The observations mentioned in the report are communicated to the auditees. Reminder letters can be sent to the seniors. Follow up missions can be initiated by the SAI. The SAI is required to follow INTOSAI 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 e.g. eg. OUA Audit. 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. The SAI requires that any fraud or embezzlement be reported by the auditees mandatorly. The SAI decides to check facts on its findings/recommendations.
The SAI plays no role on the disposal on audit findings. The SAI presents an interim report on each audit mission. The annual report summarises the observations of the various reports. The SAI has an advisory role.
The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head. The Status of the Head of SAI is that of exceptional civil servant and the condition of service gaurantee functional and Organisational independence. The SAI is not empowered to engage external auditors/agencies/consultants.
The SAI can not expend resources. The SAI has no powers in recruitment of audit and other staff. The SAI is not subject to an independent audit. The SAI is required to submit a report on its activities to the President of the Republic.