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The office of the Auditor General is the Supreme Audit Institution of this country which has been established under Section 124 of the Constitution of Botswana and is headed by the Auditor General.
As provided for in the Constitution, the Auditor General is responsible for auditing the accounts of all Ministries, extra-ministerial Departments, Local Authorities and Parastatals. Section 29(1) of the Finance and Audit Act provides that in discharging his duties, the Auditor General shall under Section 124(2) and (3) of the Constitution satisfy himself that:
· All reasonable precautions have been taken to safeguard the collections and custody of public moneys and that the laws, instructions and directions relating thereto have been observed;
· The disbursements of public moneys has taken place under proper authority and for purposes intended by such authority
· All reasonable precautions have been taken to safeguard the receipts, custody, issues and proper use of public stores, and that the instructions and directions relating thereto have been duly observed; and adequate instructions or directions exist for guidance of officers responsible for collection, custody, issues and disbursement of public money or receipt, custody, issues and disbursement of public stores
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