| Namibia: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution | ||
| Indicators | Score | |
| 55 | In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | 100 |
| 56 | Is the supreme audit institution effective? | 78 |
| 57 | Can citizens access reports of the supreme audit institution? | 83 |
Indicator and sub-Indicator Details
| 55 | In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | |||||||
| 55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | ||||||||
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Comments: References: Constitution of the Republic of Namibia, Article 127, [ LINK ] State Finance Act, 31 of 1991, Part III
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| 56 | Is the supreme audit institution effective? | |||||||
| 56a: In law, the supreme audit institution is protected from political interference. | ||||||||
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Comments: It should be noted, however, that the above cited Article is not clearly explicit on this matter. Also, the appointments of key staff of this agency are done through processes that may be termed political. References: Constitution of the Republic of Namibia, Article 127, [ LINK ]
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| 56b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
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Comments: References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 56c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: One of the key informants alluded to the fact that despite the availability of full-time staff, there is, however, a shortage in terms of the relevant professionally qualified and certified personnel. References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 56d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: All appointments, with the exception of the auditor general him/herself, are done through the Public Service Commission, in accordance with its regulations. References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 56e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: Apart from the funding specifically earmarked by the legislature, Article 28 of the State Finance Act states that expenditures incurred in connection with auditing, investigating and examining of public financial records should be defrayed from the State Revenue Fund. References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 56f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 56g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: Issues and concerns raised by the Auditor General are not always acted upon. References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 56h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 57 | Can citizens access reports of the supreme audit institution? | |||||||
| 57a: In law, citizens can access reports of the audit agency. | ||||||||
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Comments: This Act provides the legal requirements for the tabling of such reports in the legislature, the business of which is conducted in the full view of citizens. References: State Finance Act, 31 of 1991
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| 57b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: Although such information is generally freely available, its uses are hampered by a number of socioeconomic, cultural and economic constrains, such as illiteracy, legal and political ignorance, limited ability to converse in the official language (English), geographic remoteness etc. References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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| 57c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: Although such information is generally freely available, its uses are hampered by a number of socioeconomic, cultural and economic constrains, such as illiteracy, legal and political ignorance, limited ability to converse in the official language (English), geographic remoteness etc. References: Ndjarakana M., Director of the Namibia Democracy Support Centre; previously he served as Secretary to the National Assembly, Dec. 5, 2007, Windhoek Maamberua U., Senior Lecturer and Head of the Department of Accounting, Auditing and Taxation, University of Namibia; previously he served as Permanent Secretary of the Ministry of Finance, President of SWANU (a political party) Monday, Nov. 19, 2007, Windhoek Mwinga M, Chief Executive Officer, RMB Asset Management Namibia; previously he served as Manager of Banking and Finance at the Bank of Namibia, Friday, Nov. 16, 2007, Windhoek
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