General and the National Audit Office. The Constitution provides that the Auditor General shall not be subject to direction or control of any person or authority 552 and that no person shall inhibit the Auditor General when conducting his functions. 553 The Public Audit Act restates the position of the Constitution.554 Although the law envisages that NAO should be an independent institution, operationally it is under the Ministry of Finance. This operational arrangement has affected NAO not only in its inability to control its finances (and consequently agenda), but also compromises its independence as the Ministry is one single large target of NAO in executing its functions. It is therefore not surprising that NAO has started calling for its full independence from the Government machinery.555
By law, there is no state body that can influence the NAO’s agenda. NAO carries out audits in a self-determined programme and methods as provided under the National Audit Office of Malawi Auditing Standards 2005.
The law also provides clear professional criteria for the Auditor General. The Constitution sets the tone by stating that the Public Appointments Committee of Parliament shall enquire into the competency and financial probity of the person being appointed as Auditor General. 556 The Public Audit Act expands on this by providing that the Auditor General should have formal relevant qualifications, and significant experience in audit work. 557 The law strives to ensure that the appointment of the Auditor General ensures his/her independence. The appointment is done by the President but subject to the confirmation of Parliament 558 and that the confirmation shall be by a simple majority.559 The Public Appointments Committee shall also enquire into the competency of the appointee.560 These provisions operate as a check on possible Executive capture of the office of the Auditor General.
The law provides restrictions on activities the Auditor General and staff can undertake to ensure that they perform their functions without undue influence. The Public Audit Act stipulates for
551
Public Audit Act, section 4
556
Constitution, section 184(3) Public Audit Act, section 5(2)
Constitution, section 184(7)
557
553
Ibid., section 184(8)
558
Constitution, section 184(3)
554
Public Audit Act, section 4(3)
559
Ibid
In an interview with the Deputy Auditor General, the author was told that the institution is working on achieving total independence. See also Nation Online, ‘Malawi donors lose confidence in Audit Office’ available; http://www.mwnation.com/ national-news-the-nation/8974-malawi-donors-loseconfidence-in-audit-office, where this sentiment was restated by NAO
560
Ibid as read together with Parliamentary Standing
552
555
2013
Order 163(d)
143
VII. The National Integrity System 8. National Audit Office
Both the Constitution and the Public Audit Act provide for the independence of the Auditor