Mandate

Powers And Duties Of The Office of auditor general

The Office Shall Have All Powers Necessary For The Performance Of The Duties Entrusted To It By Law. With Out Being Limited To The Generality Of This Statement, The Office Shall:-

Proclamation 186/2011

1. Audit And Cause Same To Be Audited The Account Of The Regional Government Offices And Organizations;
2. Audit And Cause To Be Audited Assistances And Donations Given To The Regional Government Offices And Organizations;
3. Carry Out Or Cause To Be Carried Out The Examination Of Performance And Environmental Protection Audit To Ensure Whether The Whole System Of Control Of The Regional Government Offices And Organizations Is Adequately Devised And Implemented Properly And Efficiently;
4. Carry Out Or Cause To Carry Out Information Audit In The Region;
5. Carry Out And Cause To Be Carry Out The Examination Of Resources Control Audit To Ensure Whether The Whole System Of The Regional Government Offices And Organizations Is Adequately Devised And Implemented Properly And Efficiently;
6. Undertake Special Audit Assignment Based On The Seriousness Of The Matter When Requested By The Council, Regional Courts, Other Government Offices And Organizations As Well As By The Public At Large Owing To Operational Mistakes Or Irregularities To Have Been Identified In The Regular Auditing Period;
7. Inform Audit Findings , Performed In Accordance With The Provisions Stipulated Hereof, To Heads Of The Pertinent Office Or Organization , Report To The Bureau Of Justice Of The Region And The Secretariat Of The Head Of Government, Where The Audit Findings Reveal The Occurrence Of Grave Irregularity And The Commission Of A Crime; If Related To Corruption , It Also Inform To The Ethics And Anti- Corruption Commission Of The Region;
8. Issue Directives Of Audit Standards And Operational Procedures In Consultation With The Concerned Offices And Organizations As Well As Federal And Other Regional Audit Offices
9. Provide The Required Training And Certificate Of Competence There To For Internal Auditors In Cooperation With The Concerned Offices And Organizations; Be Able To Cause Internal Audit Report To Be Submitted To It, As May Be Necessary;
10. Where It Has To Believe That Any Account Has Been Kept In A Presence Of Criminal Condition And Dishonest Manner, Impound  Such Books, Documents, Ledgers, Vouchers And Other Materials Related To Such Account; Investigate And Report The Result Thereto;
11. Give The Necessary Advise On The Financial Control, Maintenance Of Accounts And Property Administration Draft Laws, Regulations And Directives To Be Prepared By Offices And Enterprises Of The Regional Government;
12. Make Efforts, In Cooperation With The Pertinent Federal And Regional Offices , That The Accounting And Auditing Promotion Be Promoted Geared In The Right Direction;

       Proclamation 267/2019

13. When It Gets Necessary, It Gives The Finance And Legal Audit Work To Private Auditors Who Have Certificate Of Quality Assurance To Audit, And It Controls And Ensures The Work Whether It Is Done Based On Standard.
14. . Issues Particular Performance Directives Of Recruitment Criteria And Other Related Cases Concerning Private Auditors Who Have Given Responsibility To Carry Out The Audit Work.
15. It May Audit And Cause To Be Audited Concerning The Regional Public Development Organizations And Bodies Those Have Public And Government Interests When Orders Are Presented By Justice Bodies And Other Concerning Institutions To Make Audit.
16. So As To Enable To Cause The Execution Of The Activity Stipulated In Sub-Article 2 Of This Article Above, The Regional State May, As Deemed As Necessary, Establish A Regional Audit Service Corporation Which Is Administered In Its Own Revenue And Accountable To The Regional Auditor General In Its Profession. The Detail Structure Shall Be Determined By A Regulation.

Proclamation 287/2023

17. The Amhara National Regional State Office Of General Auditor Shall Provide Professional Qualification Assurance And Organization Certificate, Which Enables Them To Be Engaged In Auditing And Accounting Profession, To Professionals Who Live In The Region And Request Same Meeting The Requirements To Obtain Professional Qualification Assurance Certificate; Follows Up, Renews, Suspends, Cancels, Provides Training And Counseling, Institutes Disciplinary Sue When An Offence Is Committed, Or Forwards The Case To The Relevant Justice Organ So That They Shall Be Accountable To The Proper Law.
18. Performance Report Showing The Level Of Audit Finding That Are Bound By Law By Judicial Bodies At All Levels Shall Be Submitted To The Amhara National Regional State Auditor General Office In Every Three Months Summarized By The Amhara National Regional State Justice Bureau As Well As By Police Commission; The General Auditor Office Shall Submit A Report To The Region Council Including The Implementation And Evidence Of Finding From The Mentioned Bodies