Auditor General’s reports

E897171

accountability instrument government oversight document public sector audit report

Auditor General’s reports are official documents that provide independent evaluations of government financial management, compliance, and performance, used to ensure accountability and transparency in public spending.

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Observed surface forms (1)

Surface form	Occurrences
Auditor General’s report	1

Statements (50)

Predicate	Object
instanceOf	accountability instrument ⓘ government oversight document ⓘ public sector audit report ⓘ
contains	audit findings ⓘ conclusions ⓘ management responses ⓘ recommendations ⓘ
evaluates	budget execution ⓘ compliance with applicable legislation ⓘ compliance with government policies ⓘ economy of government operations ⓘ effectiveness of government programs ⓘ efficiency of government operations ⓘ governance frameworks ⓘ government financial statements ⓘ risk management practices ⓘ use of public resources ⓘ
followsStandard	INTOSAI auditing principles ⓘ international auditing standards ⓘ
hasAuthor	Auditor General NERFINISHED ⓘ Supreme Audit Institution NERFINISHED ⓘ
hasCharacteristic	evidence-based ⓘ independent ⓘ objective ⓘ periodic ⓘ publicly accessible ⓘ
hasPurpose	assess compliance with laws and regulations ⓘ assess performance of government programs ⓘ evaluate government financial management ⓘ identify weaknesses in internal controls ⓘ inform parliament and the public ⓘ promote accountability in public spending ⓘ promote transparency in public spending ⓘ provide recommendations for improvement ⓘ
isBasedOn	evidence gathered during audits ⓘ independent audit work ⓘ professional auditing standards ⓘ
isUsedBy	civil society organizations ⓘ executive branch ⓘ general public ⓘ legislative committees ⓘ media ⓘ parliament ⓘ
relatesTo	public accountability framework ⓘ public financial management system ⓘ public sector governance ⓘ
supports	anti-corruption efforts ⓘ fiscal discipline ⓘ good governance ⓘ parliamentary oversight of the executive ⓘ

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Public Accounts Committee of Jamaica → usesInformationFrom → Auditor General’s reports ⓘ

Public Accounts Committee → usesDocument → Auditor General’s reports ⓘ

subject surface form: Public Accounts Committee (Uganda)

this entity surface form: Auditor General’s report