The bulk of AGO’s work revolves around auditing the Government. The Government comprises the President’s Office and government ministries, including the departments and agencies under them and created pursuant to an act of Parliament. There are a total of 15 ministries and 19 statutory bodies in the Maldives for which the Auditor General have to give an audit opinion on their financial statements by 31st May; there are approximately 650 sub-entities and 232 departments or sub-agencies operating under ministries and statutory bodies. Most of these sub-entities, departments and sub-agencies are located throughout the Maldives with the exception of a few agencies which are located abroad.
Local government comprise of all the local councils that fall under the Local Government Authority. There are a total of 195 local councils, including Male’ City Council and Addu City Council for which the Auditor General has to deliver an audit opinion
State-owned enterprises be
defined as those business entities in which government holds majority of
shares. The Auditor General (AG) has the mandate to audit corporations or companies
in which government holds shares, irrespective of the percentage of ownership.
Thus, over 50 corporations or companies fall within the mandate of the AG.
However, in order to provide a better audit service, financial audits of most
of these companies, especially the larger ones, are conducted for the AG by the
private audit firms with varied experience.