The Ministerial Appropriation Audits Directorate (MAAD)

The Ministerial Appropriation Audits Directorate (MAAD) is one of the five (5) directorates under the Audits and Consultancy Division. The core function of the Audits and Consultancy Division is auditing and this directorate forms part of the very reason why this Office exists, that is to provide quality audit services to government and other institutions that receive grants, subventions or subsidies.

The Ministerial Appropriations Audits Directorate draws its mandate to carry out its work from the Republican Constitution. The Constitution gives the Auditor General power to audit all Government Ministries and Departments.

According to Article 121 (2) of the Constitution, "....the Auditor General shall satisfy himself that the moneys expended have been applied to the purposes for which they were appropriated by the Appropriations Act or in accordance with the approved supplementary estimates, or in accordance with the Excess Expenditure Appropriation Act, as the case may be, and that the expenditure conforms to authorities that govern it"

In order to carry out this mandate effectively, the Ministerial Appropriation Audits Directorate is headed by a Director who is assisted by Deputy Directors. The directorate is divided into two sections namely; Line Ministries (Main ministries) and the Parliamentary, Judiciary and Legal Sections. The directorate has a staff compliment of 40.

Functions
The Ministerial Appropriation Audits Directorate is responsible for auditing

  • Line ministries (main ministries)
  • Service Commissions
  • Judiciary
  • State House
  • National Assembly
  • Cabinet Office
  • Off ice of the Vice President
  • Public Service Management Division
  • Office of the Auditor General and Government Departments

In addition, the Directorate is involved in the audit of donor-funded projects in the line Ministries.

Organisation of the Ministerial Directorate
The directorate is organized around two sections as follows:

  • Line Ministries section
    This section has the responsibility of Auditing all the Government main ministries (21) and Departments including donor funded programmes such as Basic Education Sub Sector Investment Plan (BESSIP)/ Sector plan under the Ministry of Education, District Health Management Team (DHMT) under the Ministry of Health etc.
  • Parliament, Judiciary, Defence and Legal Section
    The section is responsible for the audit of Parliament, Judiciary, Legal, Defence and other Security wings of Government.