Dear Editor,
Given the known record of non-compliance in the governance structures it might be appropriate for concerned parties to enquire whether the following statutory requirements have been or are observed, by the Audit Office:
Oath of Professional Conduct
Section 7 of the Act requires that:
“The Auditor General shall not enter upon the duties of his office unless he has taken and subscribed before the Speaker of the National Assembly the Oath in the form set out in the First Schedule to the Constitution.”
The text of the oath follows:
“Oath of Professional Conduct
“As an employee required to discharge the duties and responsibilities for and on behalf of the Auditor General, I the undersigned, hereby undertake:
“Ø To comply fully with established auditing standards, legislation, rules, policies and procedures, the Audit Act (No. 5) of 2004 and all other applicable legislation, rules and regulations including the following:
§ Article 223 (2) and (3) of the Constitution
§ Fiscal Management and Accountability Act 2003
§ Public Corporations Act 1988
§ Municipal and District Councils Act, Cap 28.01
§ Local Government Act
§ Trades Union Act
“Ø To observe the principles of serving the public interest in the discharge of my responsibilities.
“Ø To maintain the highest degree of integrity, objectivity and independence in the performance of my assigned tasks.
“Ø To honour the public trust and make decisions consistent with the public interest in the projects or programmes under audit.
“Ø To maintain the professional standards set by the Audit Office and in particular the GAAS and INTOSAI Standards.
“Ø To adhere to the methods and procedures by which accounts presented to the Auditor General are examined.
“Ø To report faithfully in satisfaction of the requirements specified in respective audit mandates which establish the objectives of the audit.
“Ø To be objective, fact-based, non-partisan and non-ideological in relationships with audited entities.
“Ø To respect the confidentiality of information acquired from audit entities.
“Ø To adhere to high standards of behaviour and honesty in the course of the audit work.
“Ø To declare all matters, which may present conflicts of interest in discharging all professional responsibilities.”
Additionally the following declaration is required of all employees of the Audit Office in relation to the conflict of interest:
“I, the undersigned, hereby declare that:
a) I have read carefully the document titled the Conflict of Interest Code;
b) I completely understand the content and implications of the Code;
c) I am prepared to abide fully by the provisions of the Code;
d) I would accept the sanctions resulting from proven violation on my part of any of the provisions of the Code.”
Hopefully the judgement of the jury will now be more informed as to whether or not conflict of interest is a relevant issue at this juncture. The jury of course must include the Public Accounts Committee.
Yours faithfully,
E B John
