Welcome
KAO is an independent state Organization headed by the Auditor General who is responsible to carry out audits for Government Ministries, Annual Accounts (Treasury), Government Companies (SOEs), Local Government (Island Councils), Development Projects, Special Audits and ICT Audits.
The office of the Auditor General is established under Section 114 (1) of the Constitution. Its authority and responsibilities are as stipulated under Section 114 (2) of the Constitution which allows the Auditor General to audit the public accounts of Kiribati and all departments, offices, courts and authorities of the Government, including statutory corporations and government owned companies, Section 37 of Finance (Control and Audit) Act (CAP 79), also refers.
Section 114 (4) of the Constitution, also grants the Auditor General complete independence in discharging his statutory functions without interference or restriction from the Executive System. Any attempt to violate the Auditor General’s independency will become the subject of a report to the Maneaba ni Maungatabu (Parliament) in accordance with Section 41 of the CAP 79.
Publications
In this section, you will find categories of our publications plus documents uploaded for public perusal, click the name or choose the category for more details or for download links.
| Reports | Resources | Vacancies |
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The Audit reports are an important source of information, assistance and correction for MFED, Ministries and public enterprises, but Audit examines formal financial statements that become available a year or more after the events to which they refer.
Audit does not replace (and is not replaced by) the performance monitoring and review system, which is under the control of the executive arm of government and is aimed at continually improving management and performance of current operations. In section 114 (2) of the Constitution KAO has access to all documents and processes of the performance monitoring and review system, and is able to examine and report on the effectiveness of the system, among other aspects of government operation.
Requirements:
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