History
The government’s administration audit system was set prior to the independence, and the Auditor General was elected based on the government of Burma Act 1935. After Myanmar regained its independence,the Auditor General Act 1948 was taken into effect and the Auditor General is elected under the Act. In 1974, People’s Inspector Law replaced Auditor General Act 1948. The scope of government audit in Myanmar is extended and become a comprehensive Law with the enforcement of the People’s Inspector Law. Thus criteria on economy, efficiency and effectiveness within the scope of Myanmar audit served as an addition to Financial and Compliance Audit. In 1988, the Auditor General was enforced by State Law and Order Regulation Restoration Council (State legislative, and after being re-managed, it changed into State Development and Peace Council) and Auditor General is elected based on the law.
Constitutional Position
Office of Auditor General is under the Auditor General. The OAG serves as a central office of the offices of regional audit. Branch is organized at different levels, such as State/ Division, Regency and City. The authority of Auditor General is delegated to among OAG and offices of regional audit on behalf of Auditor General.
Authority
Under the Auditor General Act 1988, Auditor general has been granted an authority to: look over whether State Law and Order Regulation Restoration Council, the Government, Ministry, and Government Department, has proven to be useful for public interest; audit whether revenue regulated in budget assumption has been fully realized, audit whether funds given for expenditure in the budget assumption has been utilized effectively; and set account system for the government, ministry, and government department; and look into whether the set system has been applied. Working report of OAG is submitted every two months to the State Law and Order Regulation Restoration Council. Significant audit finding and an evaluation on the parameters taken for the finding is audited by audit organization, attached in the report. Besides, the right audit is conducted periodically every year by OAG to deliver the implementation report to the State Law and Order Regulation Restoration Council. Budget assumption, the real achievement, causes of embezzlement and the right recommendation are included on the report.