Summary of the role of the Auditor General.

The Auditor-General of Tuvalu is a Constitutional Officer under section 172 of the Constitution of Tuvalu and is appointed by the Head of State (Governor General) in accordance with section 159(2)(a) of the Constitution of Tuvalu. In the performance of his functions, the Auditor-General is not subject to the control or direction of any person or body (Section 171 of the Constitution of Tuvalu).

The Auditor-General is responsible for the audit of Public Accounts and activities of the Government in accordance with Section 171 of the Constitution of Tuvalu.

The Auditor-General reports to the Parliament through the Office of the Speaker. The Public Account Committee (PAC) is the Auditor General’s primary point of contact within the Parliament.

The Office of the Auditor General (OAG) supports the Auditor-General perform his legislative functions provided by the Constitution of Tuvalu and the Audit Act. The OAG’s audit work is governed by the International Standards of Supreme Audit Institutions.

The OAG’s office is located in the Government building on Fongafale Atoll, Funafuti.

The Auditor-General’s functions, mandate and powers

The functions, mandate and powers can be found in section 172 of the Constitution of Tuvalu and in the Audit Act. In summary:

The Auditor-General’s functions are to audit the Public Accounts and any other financial reports or statutory body and to report to Parliament on the public accounts of Tuvalu as required or authorised by law.

The Auditor-General’s mandate, unless other provision is made by law, extends to

  • Public Enterprises
  • Local Governments or Kaupule
  • Bodies established by statute or act of the National Executive

The Auditor-General’s powers provide access to documents and information in performing the Auditor-General’s functions and duties.