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Public Audit Act of Malawi: Ensuring Transparency and Accountability

The Public Audit Act of Malawi establishes the National Audit Office as a constitutional body responsible for auditing the government’s finances. The Act outlines the powers and duties of the Auditor General, including the authority to conduct audits, investigate irregularities, and examine financial records.

Key Provisions of the Act

• Powers of the Auditor General
  • The Auditor General has the power to access all documents, books, and accounts related to government finances.
  • The Auditor General can require any person to supply information or answer questions related to government operations.
  • The Auditor General has the authority to summon any person to appear before him and administer an oath regarding receipts and expenditures of money and other relevant matters.
• Immunity from Civil Liability
  • Neither the Auditor General nor any employee of the National Audit Office shall have any civil liability for any act or omission done in good faith in the course of their duties and functions under this Act.
• Contracting Out Audits
  • The Auditor General may contract out to other persons or organizations audits of a specialized nature that require particular expertise where the National Audit Office does not possess that expertise.

Purpose of the Public Audit Act

The Public Audit Act of Malawi is designed to ensure transparency and accountability in government finances by providing for regular audits and investigations into financial irregularities. By establishing clear powers and duties of the Auditor General, the Act aims to promote good governance and prevent financial mismanagement in public institutions.