Office of the Auditor General - Work of the Office

The OAG and Good Governance

In a demanding and increasingly complex fiscal and policy environment, it is critical to consider the value-added of all stakeholders in the Executive, Legislature and civil society, including independent actors like Supreme Audit Institutions (SAIs) such as the Office of the Auditor General (OAG).

In an era which emphasises “doing more with less”, governments are being held accountable not only for the execution of the public budget, but for the effective, efficient, and economical use of taxpayers' money. Through their traditional role in external oversight of government accounts, Supreme Audit Institutions (SAIs) form a critical link in a country’s accountability chain. Yet, this is not the only avenue through which SAIs can support good governance.

There is untapped potential in the evolved role of SAIs to go beyond their traditional oversight role and link their work into policy making and policy decisions. It is through this process that SAIs can provide insight to improve the functioning of processes and programmes, and foresight to aid governments in adapting to future trends and risks. Such evidenced-based contributions to addressing systemic issues can lead to better policy formulation, implementation and evaluation.

The Office of the Auditor General (OAG) partakes in ensuring good governance by aligning its governance objectives and strategies with that of the Solomon Islands’ pdfNational Development Strategy 2016(1.05 MB) , in particular, the NDS’s Objective 5 which aims to create a “Unified nation with stable and effective governance and public order.”

The NDS Objective’s midterm strategies include policies and programs that aim to create an “Efficient and effective public service with sound corporate culture” and “Reduce corruption through improved governance at the national, provincial and community levels.”

The NDS’s goals are themselves tied to the United Nations Sustainable Development Goals. These goals encourage member nations such as the Solomon Islands to put in place policies and programmes that encourage sustainable economic growth through good governance measures.

Solomon Islands’ Office of the Auditor General (OAG) is also a member of the International Organisation of Supreme Audit Organisation’s (INTOSAI), which promotes good governance through its professional standards such as the INTOSAI Guidance for Good Governance.

At the national level, government policies such as the Democratic Coalition for Change Government’s (DCCG) Policy, ensures that the strategies of the NDS are implemented through its various Ministries’ and Agencies’ programmes and work plans.

The OAG also, through its pdfCorporate Plan 2017-2022(926 KB) , align its objectives and strategies with the DCCG Policy’s good governance plans.

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The OAG’s Objectives and Strategies

The OAG and Professional Standards

pdfCorporate Plan 2017-2022(926 KB)

pdfNational Development Strategy 2016(1.05 MB)

pdfDCC Government Policy(1.39 MB)

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The Auditor General is expected to provide timely and professionally competent audit reports on all financial statements of public sector entities. Additionally, with the support of the Office of the Auditor General (OAG), the Auditor General is also expected to produce reliable and persuasive reports on the performance of public sector activities that aim to generate significant improvements in public sector administration.

Audit Reports

The primary output of the Office of the Auditor General (OAG) is audit reports – to the National Parliament, the nine Provincial Assemblies, the Honiara City Council and the various Boards of State Owned Enterprises (SOEs) and Statutory Authorities (SAs).

The Office also produces Special Audit Reports which are provided to the requesting government agencies when it is believed that the topic is of importance for the general governance of the Solomon Islands Government (SIG) or in the public interest. In addition, the OAG also undertakes efficiency audits of government programs or operations (known as Performance Audits) which are also reported to the National Parliament.

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Independence and scope of scrutiny of government accounts and operations

To ensure the reports are credible and useful it is important that the Auditor General is independent of the Government he or she audits and has the power to access all records and information needed. In the Solomon Islands, the mandate is provided to the Auditor-General under the pdfSI Constitution 1978(437 KB) and pdfPublic Finance and Audit Act (Cap 120)(375 KB).

Section 108 (5) of the Constitution provides a guarantee of this independence while the Public Finance and Audit Act provides the extent of the Auditor General’s scrutiny of government accounts and operations.

Tabling of Reports

Reports of audits conducted by the Auditor General on all levels of Government are tabled in the National Parliament, Provincial Assemblies, the Honiara City Council and the Boards of State Owned Enterprises and Statutory Bodies. Eventually the results of all these reports are tabled in the National Parliament in the Auditor General’s Annual Reports where they become available for public scrutiny.

These reports are submitted to the Parliament for its information and debate – and to potentially trigger and encourage positive changes in the way audited ministries, provincial governments and government agencies manage their programs, people and properties.

The Auditor General is also the Secretary to the Parliamentary Public Accounts Committee (PAC) which scrutinises the National Budgets and the Auditor General’s reports before they are debated in the Parliament.

Find out more about the relationship between the Auditor General, the OAG and the Parliamentary Public Accounts Committee (PAC).

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Functions of the OAG

The OAG conducts internationally compliant audits on all levels of Government in Solomon Islands, produces public reports on those audits and also engages in the review of Government budget.

About the OAG
Audit Reports
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Effective Reporting

The Auditor General is responsible for conducting audits on all public entities and for providing reports on those audits. These reports are eventually tabled in Parliament after which they become publicly accessible.

Governance

Supreme Audit Institutions (SAIs) form a critical link in a country’s accountability chain and can support good governance. There is untapped potential in the evolved role of SAIs to go beyond their traditional oversight role and link their work into policy making and policy decisions.

Public Accounts Committee

As Secretary to the PAC the Auditor General is consulted to review Government budgets and OAG Audits before they are presented to the Parliament.

Compliance & Standards

Learn more about how the OAG complies with International Association of Supreme Audit Institutions (INTOSAI) standards.

Other Resources

The OAG's official publications, relevant Acts of Parliament and Regulations, awareness materials and other useful information can also be downloaded from the website.

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