Jowitt, Anita L. (2013) Supreme audit institution. Transparency Vanuatu, Vanuatu.
The Office of the Auditor General (OAG) is severely hindered by lack of staff. Less than a third of approved technical staff positions are filled. This has been a problem for a number of years and has led to backlogs in the conduct of audits. It has also limited the extent to which the OAG can undertake special investigations. Between August 2008 and November 2009 the position of Auditor General was vacant. Despite the lack of staff, since the appointment of the new Auditor General in 2009 a number of positive changes have occurred. In 2011, with the assistance of technical assistance from the European Union, the OAG produced a Corporate Plan 2012 – 2016. This technical assistance also saw the development of a draft audit manual. The OAG is also provided with support by AusAID by way of an operating grant and funding an external advisor through the Pacific Technical Assistance Mechanism (PACTAM) program. It is through this grant that the OAG are able to undertake training activities for staff, contract audits out to external firms and other forms of technical assistance. For example, in 2013 TeamMate software was reinstated and staff trained in its use. In 2012 the OAG presented an annual report covering the years 2005 – 2009 to Parliament. This was the first such report produced since 2007. A report covering 2010 – 2012 is currently under preparation. Another significant problem for the OAG is that in order for its recommendations to be acted upon there needs to be a strong Public Accounts Committee (PAC) and/or other mechanisms to ensure recommendations are implemented. However, as discussed in the legislature section, the PAC does not operate consistently, and when it does produce reports these recommendations are also not acted upon. As such the “accountability cycle” is incomplete.