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, submitting the report on auditing the accounts of  receipt and  payment of the Union as well as implementation of works at least once a year and on the unusual situation from time to time to the session of the Pyidaungsu Hluttaw, Pyithu Hluttaw or Amyotha Hluttaw;
   •  (b)   under  the provisions of contained 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)  auditing whether the set-up and staff strength of relevant government departments and government organizations are appropriate enough for the responsibilities they have to perform;
   • (d)   auditing whether the appointment of staff of relevant government departments and government organizations are within the sanctioned staff;
   • (e)   auditing whether the set-up and the situation of implementation of works of relevant government departments and government organizations are likely achieve the original purpose or objective;
   • (f)   auditing whether the union level organizations, union ministries, government departments, government organizations and Nay Pyi Taw Council have applied the accounting system that is prescribed in accordance with the existing financial regulations;
   • (g)   auditing whether the projects and implementation of works of the union level organizations, union ministries, government departments, government organizations and Nay Pyi Taw Council are actually effective for the public;
   • (h)   (i) auditing whether there are precision, accuracy, systematic maintenance and effective utilization in taking over and using the state-owned assets, co-operative-owned assets and public-owned assets;
   •        (ii) auditing whether ownerless assets, confiscated assets, assets that are taken over as public owned by notification and assets legally relinquished by the owner are officially recorded in the accounts, maintained, utilized systematically and in case of necessity, systematically disposed and transferred;
   • (i)   in respect of manufacturing, trading and services:
   •        (i)   auditing the accounts of manufacturing, trading and services;
   •        (ii)  auditing the quantity and standards of products and services;
   •        (iii) auditing whether there are wastages, leakages, damages, losses and misappropriation in implementing projects;
   •        (iv) comparing and auditing the cost and effectiveness;
   •        (v) auditing supervision over organization or the way of the organization works, performing work under effective operational controls, improvement in economic efficiency, social and cultural impact, systematic work, performance of staff which is free from corruption and beneficial utilization of funds and properties;
   • (j) presenting findings to the relevant organizations after auditing as the case may be if the President of the Union, Speaker of the Pyidaungsu Hluttaw, Speaker of the Pyithu Hluttaw or Speaker of the Amyotha Hluttaw or any union level organization, any union ministry or Nay Pyi Taw Council request to audit any of its activities;   
   • (k)  supervising the Myanmar Accountancy Council and the Myanmar Institute of Certified Public Accountants, and providing necessary guidance;
   • (l)   determining and supervising the duties, ethics and rights of the Certified Public Accountant and the Practicing Accountant in accordance with the law;
   • (m)  auditing, if necessary, the accounts of private business that have been audited by the Certified Public Accountant and the Practicing Accountant relating to taxes to be paid to the Union;
   • (n)  submitting necessary bill relating to the auditing works to the Pyidaungsu Hluttaw;
   • (o)  reporting his performance and findings to the President of the Union and the Pyidaungsu Hluttaw simultaneously;
   • (p) submitting the report to the Pyidaungsu Hluttaw if the Pyidaungsu Hluttaw assigns him to audit the implementation of works of the union level organizations, union ministries, government  departments, government organizations and Nay Pyi Taw Council;
   • (q) auditing the accounts of receipt and payment relating to debt, deposits, suspense which are operated in conjunction with the Union Budget at the union level organizations, union ministries, government departments, government organizations and Nay Pyi Taw Council, and checking whether the responsible persons systematically control and effectively supervise such receipts and payments;
   • (r) auditing whether the internal audit teams have been formed at the organizations which will be audited according to the law, and whether such teams carry out their activities in accordance with the work programs, orders, directives and procedures determined by the relevant ministries and organizations;
   • (s) in auditing the organizations or works which will be audited according to the law, sending the findings regarding the matters which are considered to require legal actions to the head of the relevant organizations and to the member of its union level organization and that of its region or state level organization;
   • (t) in auditing any organization or work, if it is considered to be stopped and prevented forthwith the wastages, leakages, damages, losses and misappropriation are currently occurring in such organization or worksite;
   •        (i) informing immediately to the head of the relevant organizations and the member of its union level organization and that of its region or state-level organization;
   •        (ii) reporting to the Union Government and relevant Region or State Government, if the head of the relevant organizations does not take any action;
   • (u) (i) entering and auditing premises and buildings of the organizations, offices, work-sites, factories which will be audited according to the law;
   •      (ii) requesting and auditing projects, plans, operation systems, contracts, list of personnel, cash accounts, asset accounts, reports, books of account, vouchers and other documents maintained in the organizations, offices, work-sites, factories which will be audited according to the law;
   •      (iii) in requesting the documents mentioned in sub-section (ii), causing the relevant organizations to send the original or copy of them or by the electronic system;
   •      (iv) maintaining the evidential properties, documents, recorded disks and electronic records that are found regarding auditing as exhibits;
   •      (v) interviewing the relevant persons for the purpose of auditing and obtaining statements;
   •      (vi) obtaining the help of skilled staff according to the work or time frame with the approval of the relevant organization for auditing if necessary;
   • (v) auditing the accounts relating to the other financial matters of the government departments and government organizations if necessary;
   • (w) auditing the works and accounts of joint ventures operating with the government which are granted benefits by various types of agreements and various systems utilizing state-owned water land, air and resources if necessary
   • (x) auditing whether law, regulations, bye-laws and procedures are compiled with in regard to loans borrowed from this country or abroad, loans disbursed to this country or abroad, interest paid and interest received on loans;
   • (y) auditing whether moneys and assets receivable, moneys and assets payable are disclosed completely and accurately and whether accounts are cleared in accordance with the prescriptions;
   • (z) performing other duties assigned by the President of the Union in accordance with the law;
   • (aa) performing other duties stipulated under any existing law.
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 different levels of audit offices, and small teams, staff and persons who are assigned duties by him.

Office of the Auditor General
[ Profile of Myanmar Supreme Audit Institution ]

Background

1. The origins of government auditing in Myanmar can be traced back to the pre-independence days of the British rule when we had an Auditor General appointed by the Burma Act of 1935. To help him exercise his statutory powers and his statutory duties a group of accounts and audit offices called the " Audit Circles " comprising the offices of the Accountant General (AG), Controller of Military Accounts (C M A), Controller of Post and Telecommunications Accounts (C P T A) and Examiner of Local Funds Accounts (E L F A) was established. When Myanmar gained independence, Parliament passed the Auditor General Act of 1948, which provided for the appointment of the Auditor General. The number of existing Audit Circles mentioned above, was increased in 1955 with the establishment of the office of the Director of Commercial Audit, which was charged with the responsibility to conduct the audit of the state-owned commercial enterprises. Moreover “ The Government Institute for Training in Accounts and Audit " was set up in April 1958 by the government with the objective of conducting courses for training the selected personnel from government departments, State owned Commercial Enterprises, and the junior staffs of the offices of Accounts and Audit mentioned above to improve their working knowledge and capacity so as to become proficient in their respective fields of work such as accounting, auditing, managing the administrative affairs of office etc. Since then, this Institute was placed under the control and supervision of the Auditor General. In 1962, the Revolutionary Council took over power, and during its reign, organizational structure of the Audit Department remained unchanged.

2. Then, in 1974, Pyithuhluttaw ( People’s Congress ) constituted under the newly adopted constitution of the Socialist Republic of the Union of Myanmar passed the Council of People’s Inspectors Law under section 55 of the said constitution. Under the provisions of the above-mentioned constitution and the Council of People’s Inspectors law the Council of People’s Inspectors was constituted with elected members of Pyithuhluttaw and regional Inspectorates were also formed with People’s representatives at State / Division and Township Levels. And the Auditor - General Act of 1948 was repealed by section 67 of the Council of People’s Inspectors law. As a result, with the exception of office of the Controller of Military Accounts, all the accounts and audit offices-namely, Offices of the Auditor General, AG, CPTA, ELFA, DCA, and the Government Institute for Training in Accounts and Audit - were merged into one office known as the Central Accounts Office in January 1974. Since then this Institute had become the Training and Research Section of the Central Accounts Office. The CMA was placed under the control of the Ministry of Defence in 1972-73 ending. At the same time, in accordance with the provisions of the new Constitution and the Council of People’s Inspectors, regional Accounts Offices were newly opened at State/Division and Township Levels to assist the respective People’s Inspectorates in their inspection tasks.

3. Again, on September 18, 1988, when the State Law and Order Restoration Council took over the reigns of government, it appointed the Auditor General and the Deputy Auditor General under its order No. 7/88 dated September 27, 1988, and on September 28, 1988 under its order No.5/88 the law of Council of People’s Inspectors was repealed by the Auditor General Law of 1988.

4. In March 30, 2011 the Peace & Development Council, formally known as the State Law and Order Restoration Council handed over the state power to the new government and Auditor General and Deputy Auditor General was appointed by new Auditor General Law in line with 2008 constitution.The Auditor General Law of 1988 was repealed by the new Auditor General of the Union Law of 2010. In accordance with our new Auditor General Law, we adopted decentralized system of government and our office structure is changed from centralized system to decentralized system. Now there are 14 Regional Auditor Generals for respective region and one Union Auditor General for Union level, known as Auditor General of the Union.

5. The Law Amending the Auditor General of the Union Law enacted on January 21 in 2013, October 10 in 2014 and January 22 in 2018.

1. The opening ceremony of in-house proficiency training course for Assistant Directors/ District Audit Officer (1/2014) was held at the Assembly Hall of the Office of the Auditor General of the Union at 10:00 a.m on the 27th October, 2014. U Myo Myint, Deputy Auditor General attended the ceremony on behalf of the Auditor General of the Union and delivered a speech.

2. At the ceremony, Director Generals, Deputy Director Generals, Directors, Deputy Directors, Lecturers and (175) students were also present.

3. In the speech, the Deputy Auditor General instructed as:

-" the training will last for 5 days and so, as a result,  you will be given about knowledge worth for 5 days;

-It is needed to dicuss what you want to know with the lecturers friendly and frankly;

-It is important to evaluate the situation that you have passed through to reach this post; to appreciate your life and to make assessment of the risks and difficulties you have experienced rather than listening only;

-Keep good communication with other Ministries relating to task activities;

-It is necessary to treat your junior colleagues in a fair and proper manner with a sympathetic attitude;

-You need to retain communicating politely with others and form your assistants and the personnels near arround you to become nobel and honest persons;

-You also need to try hard to acquire a situation that the auditee may give honour and appraisals;

-Auditors must read various kinds of books so that they can have a comprehensive knowledge;

-Listen carefully to the information given within the five-day training, moreover ask and dicuss when you don’t very clear about the topic;

-As a conclusion, I give my best wishes to be healthy, happy and united along the studies”.

4. The ceremony is successfully concluded at 10:30 a.m.

  ပြည်ထောင်စုစာရင်းစစ်ချုပ်နှင့် တိုင်းဒေသကြီး/ပြည်နယ် စာရင်းစစ်ချုပ်များ၏ စာရင်းစစ်ဆေးရေးလုပ်ငန်း ညှိနှိုင်းဆွေးနွေးပွဲ(၂/၂၀၁၄)ကို ပြည်ထောင်စု စာရင်းစစ်ချုပ်ရုံး အစည်းအဝေးခန်းမတွင် အောက်တိုဘာ ၁၅ ရက်က ကျင်းပသည်။
  စာရင်းစစ်ဆေးရေး လုပ်ငန်းညှိနှိုင်းဆွးနွေးပွဲ ပြည်ထောင်စုစာရင်းစစ်ချုပ် ဦးသိန်းထိုက်က အမှာစကားပြောကြားရာတွင် ပြည်ထောင်စု စာရင်းစစ်ချုပ် ဥပဒေပုဒ်မ ၁၁(က) နှင့် (ခ) တို့အရ မိမိတို့သည် နိုင်ငံတော်၏ အရအသုံးစာရင်းများကို စစ်ဆေးပြီး၊စစ်ဆေးတွေ့ရှိချက်များ၊ စာရင်းစစ်ကန့်ကွက်ချက်များ၊ အရေးယူဆောင်ရွက်ပြီးစီးမှု အခြေအနေများကို တစ်နှစ်လျှင် နှစ်ကြိမ်၊ နိုင်ငံတော်၏ အရအသုံးနှစ်ချုပ်စာရင်းများအပေါ် စစ်ဆေးတွေ့ရှိချက်များကို တစ်နှစ်လျှင်တစ်ကြိမ် ဥပဒေအရ တင်ပြလျက်ရှိကြောင်း၊
ပြည်ထောင်စုအစိုးရက ပြည်သူဗဟိုပြု ဆင်းရဲနွမ်းပါးမှု လျှော့ချရေး မူဝါဒချမှတ်ဆောင်ရွက်ပေးနေရာတွင် အလုပ်အကိုင်ပေါများအောင်ဆောင်ရွက်နိုင်မှုအခြေအနေ၊ စိုက်ပျိုးရေး၊ မွေးမြူရေး၊ လမ်းပန်းဆက်သွယ်ရေး၊ လျှပ်စစ်မီးရရှိရေး၊ ပညာရေး၊ ကျန်းမာရေး၊ ဒေသရေရရှိရေး အစရှိသည့် ကဏ္ဍများတွင် ခွင့်ပြုရန်ပုံငွေကို မှန်ကန်စွာ သုံးစွဲပြီး ရလဒ်ကောင်းများ ရရှိအောင် ဆောင်ရွက်နေမှု အခြေအနေများကို စစ်ဆေးဖော်ပြနိုင်ကြရန် လိုအပ်ကြောင်း ပြောကြားသည်။
  ဆက်လက်၍ ဤဆွေးနွေးပွဲတွင် ပြည်ထောင်စုဘဏ္ဍာရန်ပုံငွေဖြင့် ဆောင်ရွက်သော လုပ်ငန်းများ၊ တိုင်းဒေသကြီး/ပြည်နယ်ဘဏ္ဍာ ရန်ပုံငွေဖြင့် ဆောင်ရွက်သော လုပ်ငန်းများ အပေါ် ၂၀၁၃-၂၀၁၄ ဘဏ္ဍာရေးနှစ် ဒုတိယခြောက်လအတွက် စစ်ဆေးတွေ့ရှိချက်များနှင့် ယခင် ပထမခြောက်လအတွက် စစ်ဆေးတွေ့ရှိချက်များမှဆက်လက်တင်ပြရန်ရှိသည်များကို ဆွေးနွေးတင်ပြကြရာတွင် နိုင်ငံ့ဘဏ္ဍာငွေများကို အပြည့်အဝရရှိအောင်၊ မလေလွင့်အောင်၊ မဆုံးရှုံးအောင်၊ ထိရောက်စွာအသုံးပြုနိုင်အောင် ရည်ရွယ်ချက်များဖြင့်ခြောက်လတာကာလအတွင်း မည်သို့  ဆောင်ရွက်နိုင်ခဲ့သည်ကို ဆွေးနွေးသွားကြရန် ဖြစ်ကြောင်းနှင့် ပြည်ထောင်စု စာရင်းစစ်ချုပ်ရုံးမှလည်းစစ်ဆေးတွေ့ရှိထားသည် များကို ဆွေးနွေးပြီး ၂၀၁၄-၂၀၁၅ ဘဏ္ဍာရေးနှစ် ပထမ ခြောက်လပတ်ကာလအတွက် စာရင်းစစ်ဆေးရေးလုပ်ငန်းများ ဆောင်ရွက်ရာတွင် လိုအပ်သည်များကို ညှိနှိုင်းဆောင်ရွက်သွားကြရန်ဖြစ်ကြောင်း ပြောကြားခဲ့ပါသည်။