The Office of the Auditor General is established under Section 184 of the Constitution of Malawi. The Section 184 (1) of the Republican Constitution states that; “There shall be the office of the Auditor General who shall audit and report on the public accounts of Malawi, and shall exercise such other powers in relation to the public accounts and the accounts of public authorities and bodies as may be prescribed by an Act of Parliament, in so far as they are compatible with the principal duties of that office”.
The Auditor General is currently mandated by Section 184 (2) of the Constitution to report to the National Assembly, through the Minister of Finance, not later than the first meeting of the National Assembly after the completion of the Report.
The Public Audit Act (No.6 of 2003) establishes the National Audit Office as that part of the Office of the Auditor General responsible for auditing. The Act establishes the Auditor General as the head of National Audit Office.
The Act provides exclusive powers, duties and rights to the Auditor General, Officers of National Audit Office and any officer delegated by the Auditor General in the discharge of their official functions.
Section 14 (2) of the Public Audit Act (No.6 of 2003), which empowers the Auditor General to report directly to the President and Speaker of the National Assembly however, contradicts the Constitutional provision in reporting and all necessary reform measures are being taken to reconcile the two.