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This page aims to provide in a summary form all the information that might be of interest.

For further coverage and reference, we suggest that the relevant pages of our website are visited.


1. Who are the Auditor General and Deputy Auditor General of the Republic?
2. What are the responsibilities of the Auditor General of the Republic?
3. What is the manpower of the Audit Office?
4. What types of Audit does the Audit Office carry out?
5. What Reports does the Auditor General issue?
6. How is the independence of the Auditor General safeguarded?
7. How may I be hired in the Audit Office?
8. Which international Organisations is the Audit Office a member of?
9. What is the relationship of the Auditor General with the House of Parliament and the Government?
10. How can the public contribute to the work of the Audit Office?

Answers

1. Who are the Auditor General and Deputy Auditor General of the Republic?

The Auditor General is the Head and the Deputy Auditor General is the Deputy Head of the Audit Office. The Audit Office of the Republic is an independent office and does not come under any Ministry .Mrs Chrystalla Georghadji was appointed Auditor General on 1/12/1998 and Mr George Kyriakides was appointed Deputy Auditor General on 1/8/1998 by the President of the Republic.


2. What are the responsibilities of the Auditor General of the Republic?

The powers and duties of the Auditor General of the Republic are set in the Constitution and the relevant article dealing with the audit of the public accounts. To exercise her duties the Auditor General has the right to inspect all the relevant books, archives and financial statements, as well as places of storage of public assets. By special legislation, the Auditor General has been assigned the audit of the financial statements of Public Corporations (semi-governmental bodies) and of the Local Authorities (Municipalities and Community Boards). The Auditor General therefore audits the government, the semi-government entities and the Local Authorities.


3. What is the manpower of the Audit Office?

The approved permanent posts of the Audit Office are 100. In addition 13 persons are employed as auxiliary personnel.


4. What types of Audit does the Audit Office carry out?

The audit is extended beyond the financial audit which verifies the accuracy of the receipts and payments, and covers the issue of conformity with the Law, that is whether the receipts and payments are made according to the Laws and regulations and the Budget which is approved by the House of Representatives .It also examines the efficiency and effectiveness of the administration of the auditees.


5. What Reports does the Auditor General issue?

The Auditor General submits annually her Annual Report to the President of the Republic, who under article 116(4) of the Constitution causes it to be laid before the House of Representatives. In her Annual Report the Auditor General reports any findings regarding the public administration that in her opinion should be brought to the attention of the President of the Republic and the House of Representatives. The findings are initially reported in writing to the relevant Ministries, Agencies and Public Corporations and her Report is based upon the reports submitted. The aim is to provide a timely briefing of the auditees and to facilitate corrective measures. On a quarterly basis reports are prepared on the major issues raised from the audit of the various Departments and Services. These are submitted to the Ministers and copies are sent to the President and the House of Representatives. In this way, both the Executive and the House of Representatives are briefed promptly so that corrective action is taken when deemed necessary. Separate reports are issued for the performance audits carried out which are submitted to the relevant Ministry / Organisation. A summary of these reports is included in the Annual Report.


6. How is the independence of the Auditor General safeguarded?

The President of the Republic appoints the Auditor General, and according to the Constitution, he shall not be retired or removed from office except on like grounds and in like manner as a Judge of the High Court that is mental or physical incapacity or infirmity, or on the grounds of misconduct. The emoluments of the Auditor General are charged against the Consolidated Fund of the Republic. The permanent status of the Auditor General and the financial security are important aspects of her Independence. However the fact that the Budget of the Audit Office is part of the State Budget, and for its submission to the House of Representatives the approval of the Executive is required, constitutes a weak point as far as independence is concerned.


7. How may I be hired in the Audit Office?

The permanent vacant positions are posted in the official newspaper of the Republic (Gazette) by the Public Service Commission. Applications may be submitted through form Gen.6 .The applicants must fulfil the requirements stated in the Schemes of Service for the particular position they are interested in.


8. Which international Organisations is the Audit Office a member of?

The Audit Office of the Republic is a member of The International Organisation of Supreme Audit Institutions (INTOSAI), and of the regional organisations of Europe (EUROSAI) and Asia (ASOSAI).


9. What is the relationship of the Auditor General with the House of Parliament and the Government?

The Auditor General acts as the Independent auditor of the Government. The audit reports identify the weaknesses of the Government and suggest measures to rectify them. Even though the Audit Office is independent of Parliament there is a very close cooperation between the two bodies. The Parliamentary Public Accounts Committee studies and publishes the findings of the audits conducted by the Auditor General. In recent years the Annual Report of the Auditor General is reviewed by the Committee on a regular basis and the relevant Ministers, Management Boards etc are called upon to answer on the reports’ findings/suggestions.


10.How can the public contribute to the work of the Audit Office?

The Public may submit complaints to the Audit Office in writing or orally, in person or anonymously on matters of a financial or administrative nature such as tenders, execution of capital projects, irregularities etc. The Audit Office examines the complaints and the findings from these examinations are reported to the relevant Ministries, in order to rectify the errors or omissions.




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