1. O.A.G Lesotho 1

2. Westminster system of accountability

3. External Audit Supreme Audit Institutions (SAIs) Provide highest level of external audit of governmental bodies in their countries.

4. Independence of Supreme Audit Institutions (SAIs) 8 Pillars that define independence of SAIs Legal status Resources Heads of SAIs Operations Access to information Reporting audit results

5. Independence of Supreme Audit Institutions (SAIs) 8 Pillars that define independence of SAIs Content and timing of audit reports Effective follow-up mechanisms

6. INDEPENDENCE OF OAG Legal Status Establishment, duties, of O.A.G, appointment of A.G. etc in Constitution.

7. INDEPENDENCE OF OAG Resources Some human resource matters done by Public Service/Public Service Commission OAG budget controlled by Ministry of Finance

8. INDEPENDENCE OF OAG Head of SAI Appointment of A.G. - Sec 142 (1) and (2) Prescribed age for vacation of office - Sec 142 (3) and (8) Removal of A.G. - Sec 142 (4) to (7) Sufficiently long and fixed terms?

9. INDEPENDENCE OF OAG Operations O.A.G to be free from direction or interference - Sec 117 (6)

10. INDEPENDENCE OF OAG Access to information A.G. or officer authorised by her should be given access to all books, records etc - Section 117 (3)

11. INDEPENDENCE OF OAG Reporting Audit Results To audit and report on the public accounts of Lesotho........at least once every year – Sec 117 (2) (b)

12. INDEPENDENCE OF OAG Content and timing of reports O.A.G. Decides content of audit reports O.A.G. Publishes and disseminates reports

13. INDEPENDENCE OF OAG Effective follow-up mechanisms Performance auditors conduct follow up audits (six months after issuing reports) Regularity auditors consider prior years matters in subsequent audits.

14. Auditor General’s Reports Financial Audit – Expression of opinion Regularity Audit – Compliance with rules/regulations Performance Audit – Economy, Efficiency, Effectiveness

15. Characteristics of Good Audit Reports Relevant and focused considering the needs of users Clear, simple, concise Contains root causes not merely symptoms Timely, accurate and reliable Well presented – to convey messages in an effective manner

16. OAG Challenges Shortage of resources Delay in submission of accounts Uncooperative clients Limited independence Shortage of skills in some areas

17. Any additions?

18. Thank You