We audit:
- government ministries
- organs of state
- other public entities which AGO has the legal mandate to audit (e.g. statutory boards, town councils, funds)
(These are audited by AGO on a rotational basis. In the years between AGO's audits, they are audited by commercial auditors appointed by their respective Ministers in consultation with the Auditor-General.)
- selected government owned companies
(Government-owned companies are governed by the Companies Act and are audited by commercial auditors. AGO may audit a government-owned company if the company requests for it and the Minister for Finance consents to the audit, or if the Minister directs AGO to carry out the audit in the public interest.)
Our role extends beyond the typical checks of financial accounts and records. We assess whether public moneys are well-managed and used wisely; whether government operations and projects are achieving their objectives and are cost-effective; and whether financial management systems are sound.
Our audit report is submitted to the President of Singapore. The report is then tabled in Parliament and made available to the public.
To enable him to do his work without fear or favour, the Auditor-General is appointed by the President and his position is safeguarded under the
Constitution
and the
Audit Act (Chapter 17).
The principles and guidelines governing our working relationship with our auditees are set out in the AGO-Auditee Protocol.