Office of the Controller and Auditor-General of Guelphia

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Controller and Auditor-General
200
Logo of the Controller and Auditor-General
Type Parliamentary office
Formed 1 July 1840
Central Office 24 Elizabeth St
Castleleigh, CENT
Employees 120
Annual budget £1 million
Senior executive
Auditor-General Sir Michael Wilmont

The Office of the Controller and Auditor-General of Guelphia (generally known simply as the Auditor-General) is an officer of the Parliament responsible for auditing all public bodies in Guelphia. The functions and powers for this office are set out in the Financial Administration and Audit Act of 1840[1].

The current Auditor-General of Guelphia is Sir Michael Wilmont.

History

The Office was established by the Parliament in 1840 to act as an independent umpire in assessing whether or not public sector organisations are operating, and accounting for their performance, in accordance with intentions of the Parliament of the day. This power of assessment was later extended to include all tiers of local government, and all local authorities accountable to the public for the activities they fund through locally raised revenue.

Functions and powers

The Office of the Controller and Auditor-General is an independent agency, which acts as a scrutiniser of the operations and performance of all branches of government, including the Cabinet, the Senate and House of Assembly, the judiciary, and the two tiers of the local authorities.

As an Officer of Parliament, the Auditor-General provides this independent assurance to both Parliament and the public in the form of specific reports into cases that been referred to him by the Parliament, and by an annual report, which under the requirements of the Constitution of Guelphia must be produced annually[2].

Statutory requirements

The Financial Administration and Audit Act requires the Auditor-General to furnish a annual report in each of the following matters:

  • annual audits of the Guelphian Civil Service and audits of other government entities;
  • exercise of the duties of Controller, including audits of the annual appropriations in tandem with the Parliamentary Budget Office;
  • performance assessment audits of civil servants and other personnel related studies;
  • responding to enquiries from ratepayers, taxpayers, senators and members of Parliament; and
  • approvals of pecuniary interests under the Local Government Act[3] and the Members of Parliament (Pecuniary Interests) Act[4].

Discretionary duties

Whilst the various annual audits, other audits of public entities, and the exercise the duties of Controller are statutory requirements, the Auditor-General also also empowered undertakes a number of discretionary duties each year. In essence, these discretionary duties enable the Auditor-General to perform his statutory duties more effectively, and cover a range of other services including:

  • Advice to Parliament;
  • Advice and liaison;
  • Working with the accounting and auditing profession; and
  • International liaison and involvement.

Auditors-General of Guelphia

Since 1840, audit functions have always been carried out by the Auditor-General. In 1982 constitution, the office was formally codified for the first time, although the regulation of the office of Auditor-General is defined the Financial Administration and Audit Act of 1970.

Auditors-General of Guelphia are appointed by the King on the advise and consent of the Senate.

See also

References and notes

  1. Financial Administration and Audit Act (Public Act No. 2 of 1970).
  2. Constitution of Guelphia (1982). §95(1)
  3. Local Government Act (Public Act No. 40 of 1989).
  4. Members of Parliament (Pecuniary Interests) Act (Public Act No. 26 of 2003).

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