| Timor-Leste: 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? | 0 |
| 56 | Is the supreme audit institution effective? | 13 |
| 57 | Can citizens access reports of the supreme audit institution? | 0 |
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: No such institution is established as of yet. References: It's mentioned in Constitutional article 124 Freedom House's "Countries at the Crossroads, 2006" -- [ LINK ]
Peer Review Comments: Section 124 (Supreme Court of Justice) 1. The Supreme Court of Justice is the highest court of law and the guarantor of a uniform enforcement of the law, and has jurisdiction throughout the national territory. 2. It is also incumbent on the Supreme Court of Justice to administer justice on matters of legal, constitutional and electoral nature. 3. The President of the Supreme Court of Justice shall be appointed by the President of the Republic from among judges of the Supreme Court of Justice for a term of office of four years. There is to be a High Tax and Audit Court, as yet unestablished. The Court of Appeals has taken on some of this functioning in the short term, but it does not have the mandate or the capacity. External audits were contracted to accounting firms for 2005/6.
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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: If/when the audit court is set up, it will be guaranteed political independence. References: Constitution of RDTL, article 124(1) Freedom House's "Countries at the Crossroads, 2006" -- [ LINK ]
Peer Review Comments: Section 119 (Independence) Courts are independent and subject only to the Constitution and the law. There is no mention of this in Section 124, which refers to the Supreme Court. Section 129 then deals with the High Tax/Audit Court.
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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: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: Is this referring to the present situation or to theoretical situation if the audit court is set up
Peer Review Comments: Constitution, Section 121 (3). Judges have security of tenure and, unless otherwise provided for by law, may not be transferred, suspended, retired or removed from office. The head of the High Tax/Audit Court is selected among and by judges. However, it is not clear whether removal from office in 121 (3) above refers to removal from the office of judges, or can be cross-referenced with Section 129 to prevent removal from the office of High Tax/Audit Court. In any case, politicized appointments are prevalent.
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| 56c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: References: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: see previous comment
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| 56d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: References: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: see previous comment
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| 56e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: References: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: see previous comment
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| 56f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: References: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: see previous comment
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| 56g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: References: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: see previous comment
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| 56h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: References: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: see previous comment
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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: The audit court is not yet established. References: No sources given.
Peer Review Comments: see previous comment
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| 57b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: The audit court is not yet established. References: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: Yes, agree with above comment
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| 57c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: The audit court is not yet established. References: Interview with Dr. Amandion Benevides, deputy of the ombudsman office, at his office, on 17 July 2007
Peer Review Comments: agree with above comment
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