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Since 2013, National Audit Office has witnessed a tremendous improvement in service delivery, information sharing, transparency and accountability, institutional development and other critical areas that has transformed the office into a trusted public institution in providing timely government audit reports. The following are some of the milestones National Audit Office has achieved in executing its mandatory work of auditing public resources;
LEGISLATION
National Audit Office facilitated and championed the amendment of Public Audit Act 2003. Parliament this year passed an amendment bill to the Public Audit Act 2003, it is now uploaded on the website. The Public Audit Amendment Act 2018 can be accessed from http://www.nao.gov.mw/index.php/docs/audit-laws-regulations
STRATEGIC DOCUMENTS
After the expiry of the 2009-2013 Strategic Plan, National Audit Office developed another strategic plan for the period 2015-2019. This has been a blueprint for achieving some of the milestones NAO has been proud of. The strategic plan will be reviewed soon to assess and monitor what has been achieved so far and come up with solutions to the challenges encountered in implementing the plan.
AUDIT TOOLS
National Audit Office has rolled out the use of Computer Assisted Auditing Techniques (CAATs). These tools are helping a lot in data analysis by the IT Auditors, thereby producing quality and timely reports. The tool has a capacity of interrogating the IFMIS, HRMIS, and other IT driven systems such as MALTIS, ASYCUDA, E-VISA, Passport Issuance System,NRIS. The interrogation would help to detect any anomalies of data integrity in IFMIS system and other Government systems.
National Audit Office has also procured Audit Management Software which will be implemented soon. The office strives to be an electronic driven and implement computerized audits environments.
National Audit Office is looking forward to having a dedicated Server to host Audit Management Software. To keep in touch with our regional offices, National Audit Office will be connecting all the regions to the head office through Virtual Private Network (VPN). The connections would help auditors to collaborate among themselves across the regions. This will also help the office to have a centralized management of various information systems being implemented in the office.
AUDIT MANUALS
In providing professionalism and standards to the auditors, the following manuals were developed to aid the auditors in carrying out their work;
RAM- Regularity Audit Manual. RAM is being reviewed, and will be split into Financial Audit Manual(FAM) and Compliance Audit Manual(CAM).
PAM- Performance Audit Manual
QAM- Quality Assurance Manual
ITAM- Information Technology Audit Manual- It is in the process of being developed and shall be ready by 30th July 2018.
GOVERNANCE
National Audit Office has developed several governance documents, among them are;
Communication Policy
HIV/AIDS Policy
ICT Use Policy
Gender Policy
GOVERNMENT REPORTS
One of the strategic outcome from the 2015-2019 strategic plan is to have quality and timely reports. National Audit Office has achieved this output by submitting 2016-2017 Auditor General Report on the Accounts of the Government of the Republic of Malawi. This means the audited accounts of the government are current now.
Councils Accounts – The Auditor General’s reports have been completed for financial years ended 30th June 2015 and 2016. The reports shall be submitted to Parliament by 8th June 2018. The audit for the year ended 30th June 2017 are in the final stages and by 20th June 2018 they shall be ready for submission to National Assembly.
K236bn Forensic Audit –The reconciliation and investigation have been carried out and completed. The report has been sent to Parliament for tabling.
TRANSPARENCY AND ACCOUNTABILITY
National Audit Office strives to be an exemplary institution in transparency and accountability in using government resources, and in providing services to the public. It’s not only government audited accounts that are current but National Audit Office’s audited accounts are also current. The accounts for National Audit Office were audited by External Auditors. In providing service delivery to the public, Mission, Vision and Service Charters were developed and are being displayed in all NAO offices across the country.
INFORMATION TECHNOLOGY
National Audit Office realises the importance of information technology in any organization to achieve quality and timely reports, information sharing, decision making, data analysis among other benefits of information technology. In enhancing the information dissemination, National Audit Office website was revived in 2015. The website has been patronized by many visitors, and it has over 27,000 downloads of various documents found on the website.
