Our Services

Our service is mainly auditing or evaluating of a person, organisation, system, process, enterprise, project or product for the Parliament and the People of Kiribati.

The Kiribati Audit Office have six sections that carry out different audits. These Audit Sections are for the Government Ministries & Treasury (Cenrtal Government), ICT Section, Local Government (Island Councils), Projects & NGOs and State Owned Enterprises.

Below you will find six links to these Section pages that can also be accessed by using the navigation menu above.

ICT Audit

Projects & NGOs

Local Governments (Island Councils) Government Ministries Treausry State Owned Enterprices
IT Auditing  PerformanceProjectpic1 LocalGovernmentpic1 Government Building treasury pot of gold  SOE1

 

KEY PRIORITY AREA 5: GOVERNANCE

Expected National Level Outcome 1: Enhanced transparency, accountability, equal opportunities including upholding the rule of Law/ access to justice, inclusiveness in decision making process (Supportive Role)

Please do not hesitate to contact us for more information.

treasury pot of goldTreasury Department.

Our Responsibilities

To compile and complete an audit program of the Central Government accounts under the control of the Chief Accountant and all Accounting Officers under the requirement of Part V of the Public Finance (Control and Audit) Ordinance (rev.1998).

In this connection the Senior Auditor is responsible to the Auditor General inter alia for:

  1. verification of the correctness of the Republic Financial Statements comprising Statement of Assets & Liabilities, Statement of Receipts & Payments and other relevant ledger statements submitted by the Chief Accountant to ensure that affairs are presented fairly;
  2. conducting periodic examination of the Accounting Division subsidiary ledger accounts and issue letters of enquiry arising from such examinations;
  3. the selection of recurrent revenue and expenditure items requiring detailed analysis;
  4. examination of specific vouchers and accounts as directed by Principle Auditor (Operations), Deputy Auditor General or Auditor General;
  5. conducting the examination of the RERF including foreign investments and Special Funds;
  6. conducting periodic examination of statutory expenditure warranted by the Minister of Finance;
  7. taking action on correspondence on files in his/her schedule which is additional to those subjects arising from the above functions: (i) audit of pensions and gratuities (ii) salaries, wages, leave and collection of such revenue
  8. auditing income tax records and collection of such revenue;
  9. examination of arrears of revenue returns and follow up action on such collections;
  10. examination of records relating to sums provided by appropriation;
  11. following up to conclusion matters arising from (k) above;
  12. assisting with obtaining details for inclusion in Annual Reports and verifying contents under the instruction of the Auditor General;
  13. examining and as necessary commenting upon stock verification and Board of Survey reports;
  14. maintaining continuous audit of money orders and Savings Bank accounts;
  15. bringing to the attention of the Principle Auditor (Operations) any amendments necessarily required to current audit guides and manuals associated with this schedule of duties;
  16. generating audit programs for each activity set out in the audit plan, and to seek approval for them from the Principle Auditor (Operations).

Please do not hesitate to contact us for more information.

vision

 

Audit for an impact for the Public

mision

 

Provide quality audit services to Government, our Clients and the People of Kiribati.

Values

 

Professionalism, Enjoy our Work, Customer Service Focus and Continuous Improvements.