The Office of the Auditor General of State Finances [OAG] is the Supreme Audit Institution [SAI] of Rwanda. The OAG was established in 1998 by Law n° 79/2013 of 11/09/2013 determining the mission, organization and functioning of the office of the auditor general of state financesand became the SAI of Rwanda in June 2003. It is headed by the Auditor General assisted by a Deputy Auditor General. The Office of the Auditor General is vested with legal personality.

Legal Framework and Mandate

According to article 165 of the Constitution of the Republic of Rwanda of 6/2003 revised in 2015, the responsibilities of the Auditor General include the following:

• Auditing revenues and expenditures of the State as well as local administrative entities, public enterprises, parastatal organizations and government projects;
• Auditing the finances of the institutions referred to above, particularly verifying whether the expenditures were in conformity with laws and regulations in force and sound management and whether they were necessary; and
• Carrying out all audits of accounts, efficient management, control of the functioning of state organs and institutions mentioned above.

In addition, Article 166 of the Constitution as amended to-date stipulates that the Auditor General shall each year submit to each Chamber of Parliament, prior to the commencement of the session devoted to the examination of the budget of the following year, a complete report on the consolidated state accounts for the previous year indicating the manner in which the budget was utilized.