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Auditor General
An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Frequently, the institution headed by the auditor general is a member of the International Organization of Supreme Audit Institutions (INTOSAI). Auditors general of governments *Auditor-General of Australia *Comptroller and Auditor General of Bangladesh *Auditor General of Canada **Auditor General of British Columbia **Auditor General of Newfoundland and Labrador **Auditor General of Ontario **Auditor General of Quebec * Auditor General of China * Supreme Audit Office (Czech Republic) *Auditor-General of Ghana *Director of Audit (Hong Kong) *Comptroller and Auditor General of India *Comptroller and Auditor General (Ireland) * Comptroller and Auditor General for Jersey * Office of the Auditor-General (Kenya) *Auditor General of Pakistan *Audi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller General
A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements. In most Commonwealth countries, the comptroller general, auditor general, or comptroller and auditor general is the external auditor of the budget execution of the government and of government-owned companies. Typically, the independent institution headed by the comptroller general is a member of the International Organization of Supreme Audit Institutions. In American government, the comptroller is effectively the chief financial officer of a public body. In business management, the comptroller is closer to a chief audit executive, holding a senior role in internal audit functions. Generally, the title ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller And Auditor General (Ireland)
The Comptroller and Auditor General (C&AG) ( ga, An tArd-Reachtaire Cuntas agus Ciste) is the constitutional officer responsible for public audit in Ireland. The Office of the Comptroller and Auditor General is the public audit body for the Republic of Ireland and is headed by the C&AG. The Comptroller and Auditor General is ex-officio member of the Standards in Public Office Commission and of the Referendum Commission. The C&AG is a member of the International Organization of Supreme Audit Institutions. The current Comptroller and Auditor-General is Seamus McCarthy (since 28 May 2012). Constitutional officer and independence The office of Comptroller and Auditor General was established under Article 33 of the Constitution of Ireland. The C&AG is appointed by the President on the nomination of Dáil Éireann. The office has its origins in Article 62 of the Constitution of the Irish Free State of 1922 as implemented by the Comptroller and Auditor-General Act 1923, which provide ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Control Yuan
The Control Yuan is the supervisory and auditory branch of the government of the Republic of China (Taiwan). Prior to constitutional reforms in the 1990s, the Control Yuan, along with National Assembly (electoral college) and the Legislative Yuan (lower house) formed the national tricameral parliament. It functioned similarly to an upper house of a bicameral legislature, though it formed its own separate branch and was indirectly elected by provincial or municipal legislatures with 178 senators elected. Designed as a hybrid of auditor and ombudsman by Taiwanese law, the Control Yuan holds the following powers:See Additional Articles of the Constitution art. 7, available at * ''Impeachment'': The Control Yuan has the power to impeach government officials. Successfully impeached cases then go to the Disciplinary Court of the Judicial Yuan for adjudication. Impeachment of the President and the Vice President of the Republic follows a different procedure and does not go thro ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller General Of The United States
The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative-branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government. Overview The Budget and Accounting Act of 1921 "created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive departments and under the control and direction of the Comptroller General of the United States". The act also provided that the "Comptroller General shall investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President when requested by him, and to Congress... recommendations looking to greater economy or efficiency in public expenditures." The Comptroller General is appointed for fifteen years by the P ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller And Auditor General (United Kingdom)
The Comptroller and Auditor General (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the House of Commons who is the head of the National Audit Office, the body that scrutinises central government expenditure. Under the Budget Responsibility and National Audit Act 2011 the C&AG is appointed by the monarch by letters patent upon an address of the House of Commons presented by the Prime Minister with the agreement of the Chair of the Public Accounts Committee. The C&AG can be removed from office, also by the monarch, only upon an address of both Houses of Parliament. The full title of the office is ''Comptroller General of the Receipt and Issue of Her Majesty's Exchequer and Auditor General of Public Accounts''. The current C&AG is Gareth Davies (not the MP). History The office of C&AG was created by the Exchequer and Audit Departments Act 1866, which combine ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller And Auditor General For Northern Ireland
The Comptroller and Auditor General (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the House of Commons who is the head of the National Audit Office, the body that scrutinises central government expenditure. Under the Budget Responsibility and National Audit Act 2011 the C&AG is appointed by the monarch by letters patent upon an address of the House of Commons presented by the Prime Minister with the agreement of the Chair of the Public Accounts Committee. The C&AG can be removed from office, also by the monarch, only upon an address of both Houses of Parliament. The full title of the office is ''Comptroller General of the Receipt and Issue of Her Majesty's Exchequer and Auditor General of Public Accounts''. The current C&AG is Gareth Davies (not the MP). History The office of C&AG was created by the Exchequer and Audit Departments Act 1866, which combined ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Controller And Auditor-General Of New Zealand
The Controller and Auditor-General (the Auditor-General) is an Officer of the New Zealand Parliament responsible for auditing public bodies. John Ryan began his seven-year term as Controller and Auditor-General on 2 July 2018. The Deputy Controller and Auditor-General is Greg Schollum. Their mandate and responsibilities are set out in the Public Audit Act 2001. They are appointed by the Governor-General on the recommendation of the House of Representatives. Role and functions Public entities are accountable to Parliament and the public for their use of public resources and powers conferred by Parliament. The Auditor-General provides independent assurance that public entities are operating, and accounting for their performance, in keeping with Parliament's intentions. The Auditor-General is independent of executive government and Parliament in discharging the functions of the statutory office, but is answerable to Parliament for stewardship of the public resources entrusted to her. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor-General Of New South Wales
The Auditor-General of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources. The Auditor-General is responsible for audits of NSW Government agencies, universities, and NSW local government, and also provides certain assurance services for Commonwealth grants and payments to the State under Commonwealth legislation. The Auditor-General is the head of the Audit Office of New South Wales (AONSW), a statutory authority established under the ''Public Finance and Audit Act 1983'' to conduct audits for the Auditor-General. The Auditor-General is independent of the Government, and is accountable to the Parliament of New South Wales and regularly reports on the audits. Parliament promotes independence by ensuring the Auditor-General and AONSW are not compromised in their roles by: *providing that only Parliament, and not the executive government, can remove an Auditor-General *mandating the Auditor-General as auditor of publ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor General For Wales
The Auditor General for Wales is the public official in charge of the Wales Audit Office, the body responsible for auditing the Welsh Government, its public bodies, National Health Service bodies and local government in Wales. The Auditor General for Wales is responsible for auditing £20 billion of taxpayers' money each year. It is a statutory appointment made by Her Majesty the Queen, in accordance with the provisions of Schedule 8 to the Government of Wales Act 2006. The first full-time Auditor General for Wales, Jeremy Colman, was appointed on 1 April 2005 for an initial 5-year term subsequently extended in 2009 for a further 3 years. Colman resigned in February 2010 after an internal investigation at the Wales Audit Office and subsequently pleaded guilty to possession of indecent images of children.http://www.bbc.co.ukFormer Wales auditor general admits child porn offences 1 November 2010 Interim Auditor General, Gillian Body, took responsibility for running the Office prior ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor General Of Sri Lanka
The Auditor General of Sri Lanka ( Sinhala: ශ්රී ලංකා විගණකාධිපති ''Śrī Laṃkā viganakādhipathi''; Tamil: இலங்கை கணக்காய்வாளர் தலைமை) is appointed by the President to aid accountability by conducting independent audits of government operations. These audits provide members of Parliament with objective information to help them examine the government's activities and hold it to account. According to the constitution, the Auditor General is empowered to audit the accounts of all departments of Government, the Offices of the Cabinet of Ministers, the Judicial Service Commission, the Public Service Commission, the Parliamentary Commissioner for Administration, the Secretary-General of Parliament and the Commissioner of Elections, local authorities, public corporations and business or other undertakings vested in the Government under any written law. The Auditor General of Sri Lanka is the head ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor-General (South Africa)
The Auditor-General of South Africa (AGSA) is an office established by the 1996 Constitution of South Africa and is one of the Chapter nine institutions intended to support democracy, although its history dates back at least 100 years. Tsakani Maluleke took over as Auditor-General on 1 December 2020. She replaced Thembekile Makwetu who was deputy auditor-general until he took over from Terence Nombembe whose contract ended in December 2013. Nombembe, who also served as deputy auditor-general prior to his appointment, replaced Shauket Fakie on his retirement in December 2006. Mandate The Auditor-General, a "watchdog over the government," is an ombudsman-type office similar to that of the Public Protector, but with much more limited jurisdiction. The focus of the office is not inefficient or improper bureaucratic conduct but the proper use and management of public money. Section 188 of the Constitution states that the Auditor-General is required to report on the finances of all ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor General For Scotland
The Auditor General for Scotland (AGS) is the public official in charge of the Audit Scotland, the body responsible for auditing most of Scotland's public bodies, except local authorities. The Auditor General oversees the scrutiny of how public money is spent by the directorates of the Scottish Government, government agencies, NHS Scotland, further education colleges and most Non Departmental Public Bodies. The current Auditor General is Stephen Boyle. History and responsibilities The Auditor General is a statutory appointment made by His Majesty The King, on the recommendation of the Scottish Parliament. The post was created under section 69 of the Scotland Act 1998. The main functions of the AGS are set out under section 70 of the Scotland Act and further provided for under the Public Finance and Accountability (Scotland) Act 2000. The Police and Fire Reform (Scotland) Act 2012 legislated for mergers of some emergency service bodies, and also for the Auditor General to ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
