Independent auditor to scrutinise Auditor-General’s accounts

Parliament has taken steps to subject the financial records of the Auditor-General’s Office to independent scrutiny after approving a committee report recommending the appointment of an external auditor to examine its accounts.

The House adopted the report of an Ad Hoc Committee on Tuesday, November 3, 2026, during its first sitting following a recess.

The recommendation seeks to give effect to Article 187 of the 1992 Constitution, which requires Parliament to appoint an auditor to examine and report on the accounts of the Office of the Auditor-General.

The constitutional provision states: “The accounts of the office of the Auditor-General shall be audited and reported upon by an auditor appointed by Parliament.”

The proposed arrangement is intended to ensure that the financial operations of the institution responsible for auditing public accounts are themselves subjected to an independent audit process.

The Auditor-General’s Office plays a central role in promoting financial accountability in the public sector through the examination of government accounts and the reporting of irregularities and weaknesses in public financial management.

The appointment of an external auditor is therefore expected to reinforce the oversight framework governing the institution and provide an additional layer of accountability.

No individual has been named for the assignment following the adoption of the report. Parliament is expected to take the necessary steps to select an auditor in accordance with the constitutional requirement.

The move also brings into focus the constitutional principle that public institutions, including those entrusted with scrutinising the use of public funds, must themselves be subject to appropriate checks and balances.