Auditor General

Ministry of Finance and Economic Affairs

Lilongwe, Malawi

Government of Malawi, through the Ministry of Finance and Economic Affairs is inviting applications from suitably qualified and experienced Malawian candidates to fill a vacant post whose details are as follows:

Post : Auditor General
Grade : B
Location : National Audit Office – Lilongwe
Age Limit : Not more than 55 years of age at the date of being appointed.
Terms of Employment : Five (5) years contract, renewable subject to satisfactory performance.

The National Audit Office (NAO) is a Government institution established under Section 184 of the Constitution of Malawi. NAO is mandated to audit and report on the public accounts of Malawi, and has such other powers in relation to the public accounts of public authorities and bodies as prescribed by an Act of Parliament, in so far as they are compatible with the principal duties of the office.

In order to fulfil the organisation’s mandate effectively and efficiently with strategic leadership and management, a rare opportunity has arisen to engage a qualified person of Malawian origin to fill the position of Auditor General for the National Audit Office (NAO) tenable at its offices in Lilongwe.

This is a very demanding position which requires a person with high level of integrity and professionalism, strategic leadership, and managerial innovations to make the NAO competitive and vibrant.

The job-holder is responsible for overall management and operation of the organisation and ensuring that the NAO performs in accordance with its mandate as stipulated in the Public Audit Act (2003) and the Constitution of Malawi.

The Auditor General shall be responsible for carrying out duties and responsibilities conferred on him by the
Constitution, Public Audit Act or any other written law, and shall be responsible for the National Audit Office as follows:

  1. Undertake a programme of audits, examine transactions, books and accounts, and other public records of every Ministry, statutory office, agency, board, commission, and bureau of Government, and public funds received by non- profit organizations, including relevant international organizations.
  2. Undertake an audit programme to review and approve the audited accounts of statutory bodies and conduct audits of any statutory body that has not had its financial statements audited by a firm of
    public auditors, and where the Auditor General does not approve the audited financial statements of a statutory body, he shall commence an independent audit of the statutory body within thirty (30) days of rejecting the private audit report.
  3. Audit and examine transactions, books and accounts, and other financial records associated with any project, programme, and other activity receiving funding in whole or part from public moneys.
  4. Without limiting the general duties specified in 1 to 3 above, the Auditor General shall:
    1. monitor compliance with the requirements of any written law governing the management and
      control of public money and public resources;
    2. examine and review the estimates of revenue and expenditure of the Consolidated Fund, and other funds operated by the Government, accounts of Ministries, agencies, statutory bodies and other entities receiving public moneys:
    3. review and confirm the discharge of financial management obligations, including maintenance
      of accounting records and adequate controls in the accounting system, to ensure that Controlling Officers, Ministries, agencies and statutory bodies have complied with their financial
      management obligations under the law, and
    4. in reviewing financial management and obligations determine whether the procedures and systems of internal control of each Ministry, agency and statutory body does ensure –
      1. revenue is properly assessed and collected;
      2. expenditure is validly and correctly authorised:
      3. revenue, expenses, assets and liabilities are properly recorded and accounted for;
      4. financial and operating information is reliable:
      5. assets are safeguarded against loss or destruction:
      6. resources are employed and managed in an effective economic and efficient manner:
      7. there has be no waste or extravagance;
      8. outcomes or provisions produced are consistent with those specified in the Appropriation Act:
      9. Relevant Government policies and legislations are being complied with:
      10. all expenditure is charged against the relevant allocation appropriated by the National Assembly; and
      11. the accounts and records have been properly kept.
      12. arrange for all audits to be undertaken and confirm that such audits are completed to a standard consistent with the generally accepted audit practice;
      13. pursue any concern that arises in respect of the management of public resources which, in the Auditor General’s opinion, justifies further investigations;
      14. perform follow – up audits when the Auditor General considers it appropriate; and
      15. carry out such other audits or reviews as may, from time to time, be necessary.
    5. Subject to agreement of priorities and the allocation of budgeted funds and resources for this purpose, the Auditor General shall-
      1. Assist the Public Accounts Committee in its scrutiny of adherence to any written law dealing with the administration and management of public money and public property;
      2. Assist the Public Accounts Committee of Parliament to discharge its obligations, functions and responsibilities as provided for under section 19 of the Public Audit Act, including: –
        1. Conducting audits, reviews, investigations and inquiries into matters referred to the Auditor General by the Public Accounts Committee;
        2. furnish the Public Accounts Committee with such information, analysis, appraisals, recommendations and advice that will assist in the performance of the duties and functions of the Committee:
        3. consider issues and recommendations contained in the report of the Public Accounts Committee to Parliament and other audit reports concerning Ministries, agencies, statutory bodies and ministerial offices and, where applicable, take the appropriate follow up action; and
        4. ensure that every reference to the Auditor General by the Public Accounts Committee shall contain specific terms upon which the Auditor General shall be expected to undertake any audit, review, investigation or inquiry.

The person shall be eligible for appointment as Auditor General if that person-

  1. is a Malawian citizen;
  2. Possesses a minimum qualification of- A master’s degree in Accounting, Finance; or any relevant field; or An equivalent professional qualification, obtained from an institution accredited or
    recognized under the National Council for Higher Education Act;
  3. Is a member of a relevant Professional Accountancy Organisation and the Malawi Accountants Board;
  4. Has at least fifteen (15) years post qualification auditing experience, five (5) of which are at senior management level; and Is of high moral and ethical character and integrity.

Interested persons should submit their application letters that should include copies of relevant certificates and Curriculum Vitae which has phone numbers and names of three traceable referees to:

The Secretary to the Treasury,
Ministry of Finance and Economic Affairs,
P. O. Box 30049,
Telephone: +265 01 789 355
Fax: +265 01 789 173

Attention: Director of Human Resource Management and Development.

Closing date for receipt of the applications is Friday, 18th March, 2023.

Only shortlisted applicants will be acknowledged

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