The changing role of the national audit office in public accountability

Abstract

Purpose: The purpose of the study is to gain insight into the changing role of the National Audit Office in public accountability, with the backdrop of the legal amendments that instituted the Office. The study seeks to analyse the strength of the Office's legal mandate, and evaluate the understandability of its reports, as well as the Office's bearing on public policy. Design: The objectives were achieved through sixteen semi-structured interviews, attendance to two Public Accounts Committee meetings, an analysis of the legislation governing the Office and a review of relevant Committee transcripts. Findings: The study shows that the Office has the faculty to call, but not hold public officials to account; the Office is not empowered to blame the guilty parties and steers away from personalising responsibilities. The authority of the Office is very broad, albeit challenged, when involved in separate legal entities such as Government-controlled companies. In addition, the reporting line of serious irregularities and fraudulent activities appears to suffer from a legal lacuna, disconnecting the Office from other regulators. Audit reports are objective, clear and understandable, but lack focus when they are overloaded with immaterial findings. Scrutiny is also shackled by the Public Accounts Committee's weak capacity to analyse the Office's reports-a factor that risks to sideline the scrutiny of the Annual Audit Report. Finally, the Office is seen as a catalyst for improving public administration, although follow-up may prove difficult, as the Office cannot hold public officials to account. National Audit Office reports are disabled from challenging or criticising public policy; that is a function reserved to politicians. iii Value: The study hopes to improve the standing of the National Audit Office in democratic governance. This can be achieved by improving its authority over Government-controlled entities, improving its connections with other national regulators, improving understandability by focusing on material audit findings and enhancing Parliament's scrutiny by bolstering the Public Accounts Committee.