ESTABLISHMENT OF THE OFFICE
The Office of the Auditor-General was established in April 1963 with the aim of promoting public accountability and transparency through providing professional auditing services to public entities and stakeholders.
OAG is governed by two legislative frameworks: Section 117 of the Lesotho Constitution and the Audit Act 2016. These legal frameworks require the Auditor-General to audit and report on the Government of Lesotho’s public accounts, as well as all accounts connected to the Lesotho Consolidated Fund and public stores, in order to provide an overall opinion on the accounts.
We are part of the global and regional public sector auditing community, subscribing to International Organization of Supreme Audit Institutions (INTOSAI) and African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E).
These institutions contribute to professionalization of public sector auditing, for the public good.
PRODUCTS AND SERVICES
Auditors carry out inspections and review transactions to ascertain whether ministries and departments conform to specific laws and regulations governing their operations. OAG also undertakes performance audits where auditors examine objectives, government undertakings, programs or organisations with regard to economy, efficiency and effectiveness, with the aim to improve accountability, performance and service delivery.
OAG Support functions are aimed at ensuring conformity to relevant standards, uniformity of practice and application of ethical requirements throughout the office, thereby strengthening credibility in OAG products and services. OAG ensures high quality auditing through quality control and quality assurance reviews. Support is also provided through finance, human resources, Communications, procurement of goods and services, information and technology, legal and administration services essential in ensuring that audits are conducted efficiently.
STRATEGIC FOCUS AREAS
OAG’s performance is based on strategic and operational planning where the office determines the long and short-term objectives presented in a five-year Strategic Plan (2019/20-2023/24). This ensures that the audit results are relevant and respond to the needs and expectations of our stakeholders. Below are the four strategic focus area;
- Capacity Building to ensure efficiency and increased audit coverage
- Sound legal framework to strengthen OAG independence
- Adopt a sound financial management to ensure accountability and transparency
Deliver quality services and products in order to promote accountability and transparency of Ministries, Departments and Agencies
