1. The Auditor General of the Union has to audit the accounts of receipt and payment of the Union and submit the audit report to the President of the Union and the Pyidaungsu Hluttaw simultaneously.
2. The office of the Auditor General of the Union has to audit whether or not Union Level Organizations, Union Ministries, Government Departments, Government Organizations and Nay Pyi Taw Council manage their money, prepare and keep the accounts properly; it has to prescribe the accounting system for them and inspect whether or not it is applied as prescribed, inspect the work implementation of them and submit the report transparently.
3. Functions are as follows:
(a) The Office of the Auditor General of the Union has to draw up Annual Audit Plans and Quarterly Audit Plans for a fiscal year, and audit functions are to be carried out in accordance with the policy and objective by reviewing and implementing Monthly Progress Reports and Annual Performance Reports.
(b) The Office of the Auditor General of the Union draws up the annual Training programme, and conducts Basic, Intermediate and Advanced level Accounting and Office work Proficiency Training Courses for the Government staff of other Ministries. For the staff of this office and Offices of the Auditor General of the Region or State, In-house Proficiency Training Course for Auditors and Senior Auditors, Refresher Course for Township and District Audit Officers and Assistant Directors, In-house Proficiency Computer Training, Internal Control and Internal Audit Special Upgrade Courses are conducted. Moreover, under the supervision of Myanmar Accountancy Council, in order to augment accounting technicians and accounting professionals, Diploma in Accountancy Part (I) and Part (II) Training School, and Certified Public Accountant Part (I) and Part(II) and Diploma in Accountancy Part (I) and Part (II) Training Courses in Yangon Training School.
(c) It has to increase momentum in implementing the process of e-Government. (to increase implementing the process of department-to-department works by means of online system.)