According to the Audit Act (2007) in the performance of his functions, the Auditor General has the following powers:
- Prescribe the manners and form in which accounts of the state shall be kept and maintained.
- In the performance of his functions the Auditor General have access to all records, books, vouchers, documents, receipts, cash, stamps, securities, goods or any other items, stores and may make copies of such documents.
- In the performance of his functions the Auditor General may call upon any person for explanation and information which the Auditor General may require in order to enable him to discharge his duties.
- To decide upon the priority of the accounts to be audited.
- To appoint qualified and able persons to assist the Auditor General to perform his functions as the Auditor General.
- May obtain the advice of the Attorney-General upon any question on law.
- To assign any function or part of a function of the Auditor General to any person decided by the Auditor General.
- To set auditing standards and audit manuals in line with international standards.
- To do anything incidental or conducive to any of the Auditor General’s functions.
- Setting of procedures for the issuance and cancellation of operating license of auditors in the Maldives and issuance and cancellation of license according to the set procedures.
- Subsection (j) does not prevent private individuals to undertake audit without license for their own private purposes.
POWER TO OBTAIN INFORMATION
In connection with the performance of a function of the Auditor General,
- Any person called upon by the Auditor General for any explanation and information which the Auditor General may require in order to enable him to discharge his duties shall provide such information.
- The Auditor General may direct a person to attend before the Auditor General at a specified place and specified time to answer any questions. In deciding such time and place, Auditor General should consider the reasonability of the circumstances.
- A person who without reasonable excuse, contravenes a direction under subsection (b) commits an offense and is liable upon conviction –
i. if the offender is a natural person, to a fine not exceeding Rf5,000.
ii. if the offender is a body corporate to a fine not exceeding Rf25,000.
ACCESS TO PREMISES ETC.
- In connection with performance of a function of the Auditor General, the Auditor General or a person appointed by him may enter without prior notice, the premises and places occupied by a state institution, and examine the documents and make copies of such documents.
- In connection with performance of a function of the Auditor General, the Auditor General or a person appointed by him may enter into any other places (other than those mentioned in subsection (a)) without prior notice, with an authorized court order on the grounds that there is reasons to believe that documents or other information relating to the activities of a public body may be held at those premises, and may examine the documents and make copies of such documents.
- The person who is sent under subsection (a) and (b) shall produce a written authorization by the Auditor General to the owner or the person in-charge of the premises at that time
- In connection with the performance of Auditor Generals functions, if the Auditor General or any person appointed by him visits any place, those persons who are present at the time of visit shall facilitate Auditor General or any person appointed by him, to carry out his functions.