Mandate of the Auditor General

Section 108 of the Constitution of Malta sets out the Auditor General’s general mandate requiring full annual financial and compliance audit of all Government Offices and other public entities (as required by law) for the purpose of providing an overall opinion that the financial and accounting transactions of the Government and other funds of a public nature are being properly presented.

The Auditor General and National Audit Office Act of 1997 and Standing Order No. 120 of the House of Representatives of 1995 extended the mandate to cover independent advisory and investigative powers; examination of any financial matter concerning use of public funds; as well as Performance/Value for Money evaluation audits of Government Offices and public entities and companies where Government is a majority shareholder. These audits are conducted on NAO’s initiative, upon request by the Parliamentary Standing Committee for Public Accounts (Public Accounts Committee), or as requested by the Minister of Finance.

The Local Councils Act of 1995 also imposed special obligations and responsibilities on the Auditor General and the National Audit Office with regards to the appointment of auditors to Local Councils and their work.