Office of the Auditor
General of the Union
www.oagmac.gov.mm

Duties & Powers

Duties and Powers of the Auditor General of the Union

1.The duties of the Auditor General of the Union are as follows:
   (a)   submitting the report, one time at least a year relating to auditing the accounts of receipt and payment of the Union, submitting the unusual situation from time to time in the session of the Pyidaungsu Hluttaw, Pyithu Hluttaw or Amyotha Hluttaw;
   (b)   under the provisions contained in the Union Budget Law;
        (i)   auditing the accounts of the receipt and payment of the Union;
        (ii)  auditing whether or not measures have been taken to obtain fully the receipts contained in the Budget Estimates;
        (iii) auditing whether or not the sanctioned money contained in the Budget Estimates are utilized effectively;
   (c)   prescribing the accounting system for the Union Level Organizations, the Union Ministries, Government Departments, Government Organizations and Nay Pyi Taw Council and inspecting whether or not it is applied in accordance with the prescribed system;
   (d)   inspecting the work implementation of the Union Level Organizations, the Union Ministries, Government Departments, Government Organizations and Nay Pyi Taw Council;
   (e)   tendering findings to the relevant organizations after inspecting, as may be necessary if the President of the Union, the Chairperson of the Pyidaungsu Hluttaw, the Speaker of the Pyithu Hluttaw or the Speaker of the Amyotha Hluttaw or any Union Level Organization, any Union Ministry  or Nay Pyi Taw Council coordinate to inspect any of its function;
   (f)   supervising the Myanmar Accountancy Council and  Myanmar Institute of Certified Public Accountants  and tendering necessary guidance;
   (g)   determining and supervising, in accord with law, relating to the duties, ethics and rights of the person who has served as Certified Public Accountant and Practising Accountant;
   (h)   auditing, if it is necessary, to re-audit the accounts of the private enterprises which have already been audited by the Certified Public Accountant and Practising Accountant relating to taxes and revenues to be paid to the Union;
   (i)    submitting the necessary bill relating to the auditing works to the Pyidaungsu Hluttaw;
   (j)    submitting report on his performance and audit findings to the President of the Union and the Pyidaungsu Hluttaw simultaneously;
   (k)   performing other duties assigned by the President of the Union in accord with law;
   (l)   performing other duties stipulated under any existing law;
 (m)  submitting to the Pyidaungsu Hluttaw after inspecting if the Pyidaungsu Hluttaw assign duty to inspect the    performance implementation of the Union Level Organizations, the Union Ministries, Government Departments, Government Organizations and the Nay Pyi Taw Council;
   (n)   auditing the accounts of receipts and payments of Public Debt, Deposit and Suspense relating to the Union Budget performed in the Union Level Organizations, the Union Ministries, Government Departments, Government Organizations and Nay Pyi Taw Council; and examining whether or not such receipts and payments are managed, controlled and supervised systematically by the responsible persons.
2. The powers of the Auditor General of the Union are as follows:
   (a)    prescribing the duties and powers of the Deputy Auditor General;
   (b)    auditing the accounts and the list of property of the relevant Government Departments and Government Organizations;
   (c)    guiding, supervising and inspecting from time to time, the performances of the Auditor General of the Region or State.
3. The Auditor General of the Union may delegate the duties and powers conferred on him under sections 11 and 12 to the Deputy Auditor General, Auditor General of the Region or State and Audit Officers of the various levels of Audit Office.