“Providing assurance to parliament on the accountability and performance of the public sector”


Role of The Auditor-General

The Auditor-General has the responsibility to make sure that

  • The methods by which public money is handled, whether revenue or expenditure, are properly accounted for.
  • All finances are used lawfully and for the purposes set out in the appropriation Act.
  • Government property or assets are properly looked after and accounted for.

Audit Products

The Audit Office delivers its value through a range of products. It is anticipated that this range of products will become wider and more sophisticated over time as the demands of organisations develop and as audit skills develop. However, this will be dependent on the provision of increased staffing levels and resources for the Office. The traditional product range has at its core an Audit Opinion, based on verifiable evidence, free from bias. This is currently provided together with basic audit compliance and investigative products.

The Skills Transfer Products will be delivered as part of the Interim audit process when the systems underpinning the accounts are subject to review for their effectiveness and for the degree with which they are being complied.

Over the next few years, it is intended to develop both the range and quality of the audit products.

What is Auditing

Auditing can be described as a systematic process of objectively obtaining, evaluating and analyzing evidences to ensure that financial statements provide a fair and accurate representation of the records and transactions in the entity.

Types of Audits

There are a number of types of audits carried out by auditors, some of the major ones are listed below :

  • Financial Audits
  • Compliance Audits
  • Performance Audits (also called Operation Audit)
  • Investigations
  • Information System Audits

The office is currently involved only Financial and Compliance audits.

Financial Audits

Financial audits involves evaluating and analyzing an entity’s financial reports and financial processes to provide assurances on the entities financial statement to interested parties.

Compliance Audits

A compliance audit is focused more on reviewing and assessing an entities adherence to regulatory requirements.


Investigations are audits that are undertaken on specific topics that have a public interest. These investigations can be instigated by any person and the decision to proceed is entirely at the discretion of the Auditor-General.

Audits Carried out by OAG

Section 25 (5) of the Constitution states that the function of the Auditor-General shall be to audit and report to Parliament and the Government on the Public accounts of Vanuatu.

With the current shortage of staff, AG is unable to audit individual ministries and departments within the Vanuatu Government. The audits that have been carried out by the office thus far are base on the Vanuatu Whole of Government Consolidated accounts. OAG also conduct audits on donor funded projects under the discretion of the AG.

List of audits that are conducted by OAG and tabled in Parliament can be viewed under the Publication page.

Outsourced Audit

Section 24 (1) of the Expenditure Review & Audit Act allows for the Auditor-General to appoint a minimum of 20% of its audit work to external audit service providers. The Auditor General must agree a reasonable audit fee to be charged for these services.

Prior to 2011, many of the donor audits were being led by the donors. Vanuatu OAG wrote to all DG’s and donors advising that all audits would now be tendered through the OAG. In 2012, GFG gave the OAG a grant to cover audit fees for audits we contract out. Contracted audits could be any audit the AG decided was a priority and could include donor project audits.

Below is a list of State Owned Enterprises and their Auditors;

Name of Government Business Entreprise Current Auditor
Corporatized Commercial State Own Entreprises
1 Air Vanuatu Limited Law Partners Chartered Accountants and Business Advisers
2 Airports Vanuatu Limited iCOUNT Accountants + Business Consultants
3 Vanuatu Post Limited iCOUNT Accountants + Business Consultants
4 National Bank of Vanuatu Law Partners Chartered Accountants and Business Advisers
5 Vanuatu Agriculture Development Bank Business Management Services
6 National Housing Corporation Barrett & Partners Chartered Accountants and Business Advisers
7 Vanuatu Broadcasting Television Corporation iCOUNT Accountants + Business Consultants
8 Vanuatu Tourism Office Barrett & Partners Chartered Accountants and Business Advisers
9 Metenesel Estates Limited TBA
10 Vanuatu Livestock Development TBA
Regulatory Bodies
11 Reserve Bank of Vanuatu PriceWaterHouseCoopers Chartered Accountants
12 Vanuatu Financial Services Commission Vanuatu National Audit Office
13 Utility Regulatory Authority Law Partners Chartered Accountants and Business Advisers
14 Vanuatu Investment Promotion Authority Law Partners Chartered Accountants and Business Advisers
15 Vanuatu Telecommunication and Radiocommunication Regulatory Barrett & Partners Chartered Accountants and Business Advisers
Non-Corporatized State Own Entreprise
16 Asset Management Unit TBA
17 Vanuatu Commodities Marketing Board TBA
Mutual Financial Institutions
18 Vanuatu National Provident Fund Barrett & Partners Chartered Accountants and Business Advisers
Minority Holdings
19 Ifira Wharf & Stevedoring Limited Barrett & Partners Chartered Accountants and Business Advisers
20 Interchange Ltd TBA
21 Northern Island Stevedoring Limited TBA
22 Vanuatu Abbattoir James Kluck & Associates

Below is another list of some of the Project audits that have been tendered and their auditors;

Audit NamePeriod AuditedAuditor
VNPF Investigative Audit2008 -2012Ernst & Young
MFEM Project audits (5) under GFG Grant agreementApril 2008 to Oct 2012Barrett & Partners
MLGMMR Project audits (3) under GFG grand agreementMay 2009 to 30 Oct 2012Barrett & Partners
Management of donor funds expended by Ministry of Health2011/2012AJC
Management Letter of the audit of:
Project audit on UNFPA Funds disbursed to MOH & VNSO2008 - 2012Barrett & Partners
Project audit on GFG, TMDF & Govt funds disbursed through Ministry of Tourism2009 - 2012Barrett & Partners
Finance Audit of URA2012AJC
Vanuatu Transport Sector Support Program audit disbursed through Ministry of Infrastructure & Public UtilitiesFeb 2009 to June 2013Barrett & Partners
Vanuatu Inter Island Shipping Support Project31 Dec 2013, 2014,2015,2016 & 2017Law Partners
Global Fund Grant Programs Managed by the Vanuatu Country Cordinating Mechanism31 Dec 2012iCounts
Port Vila Urban Development Project31 Dec 2013,2014,2015,2016 & 2017Law Partners
Mainstreaming Disaster Risk Reduction31 Dec 2013,2014,2015Barrett & Partners
Increasing Resilience to Climate Change & Natural Hazards31 Dec 2013, 204,2015,2016,2017 & 2018Barrett & Partners
Financial Audit of URA31 DeC 2013,2014 2015Law Partners
VBTC31 Dec 2012 & 2013iCounts
Vanuatu Transport Sector Support Program audit 2014Barrett & Partners
Grant: Enhancing Integrated Framework Trust Fund31 Dec 2014, 2015, 2016 & Possible extension to 2017iCounts
Vanuatu Transport Sector Support Program audit 2015Barrett & Partners
Vanuatu Institute of Teacher's Education31 Dec 2012,2013,2014Law Partners
Vanuatu National Cultural Council (Vanuatu Kaljorel Senta)31 Dec 2004 - 2014iCount
Ministry of Health: Australian Investment Program Direct Funding Agreement GIP 11H86131 Dec June 2015Law Partners
Global Partnership Out-put Based Aid Project31 Dec 2015 - 2018Law Partners
Vanuatu Rural Electrification Project31 Dec 2015 - 2018Law Partners