Tonga Audit Office

Dr Pohiva Tu’i’onetoa FCA (NZ), Auditor General

The position of the Auditor General was created by the Constitution in 1875 establishing it as a member of the Privy Council and as a key actor in matters of financial policy.

It was replaced by the Government Auditor in 1938, which was a Chief Internal Auditor for the government and not a servant of the Legislature. The post was recreated again in the Public Audit Act of 1984, and moved from the Executive to the Legislature in the Public Audit Act of 2007. All audit staff are employed by the Auditor General under the Public Audit (Amendment) Act of 2012 and are independent from the Executive Government.

FUNCTION

The Auditor General is the principal auditor of government, responsible for the performing of financial, compliance, and performance audit of public funds. This includes the audit and reporting of results to the Legislature through the Speaker on the financial conditions of ministries, departments, agencies, public enterprises and development projects; and the review and approval of audited accounts of public enterprises that are audited by private firms.
We aim to provide objective reports, advice and assurance to the Legislature to ensure that government is reliable, accountable and transparent to the public.

 

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