The Audit Office
The Office audits the use of common resources by every organ of the Republic, every territory, every planning body, every public establishment, every federation and every cooperative. Audit is conducted in physical units and in the ecological accounts of Title II.
Audits of the period, physical units only
- Audits published
- 14
- Audits open
- 6
- Findings answered within sixty days
- 13
- 93%
- Findings unanswered and recorded as such
- 1
- 7%
- Files transmitted to the prosecution service
- 2
Article 249(1): the Office audits the use of resources by every organ of the Republic, every territory, every planning body, every public establishment, every federation, and every cooperative, to the extent that it uses common resources.
Article 249(2): audit is conducted in physical units and in the ecological accounts, and asks whether resources reached the purposes the plan assigned, whether ceilings were observed, and whether the accounts were kept truthfully.
What an audit counts
Energy, materials, water, land, emissions, labour time and the useful life of goods are the primary units of the plan. Findings are stated in those units: gigawatt hours, tonnes, megalitres, hectares, tonnes of carbon dioxide equivalent, hours, and years.
An audit therefore sets the resources consumed against the goods delivered and the needs registered in the plan. A body that remained within its ceilings and delivered less than the plan assigned is reported as such, with both quantities stated.
Recent findings
Lindoma Yards, shipbuilding cooperativePublished
Steel receipts exceeded the materials ceiling by 8.4 per cent across the period while output fell 3 per cent short of the plan. The excess arose from cutting patterns abandoned in 2019 and reinstated without notice. The yard has answered, has published the revised patterns, and has accepted a reduced ceiling for the following period.
Commune of FerristaPublished
Housing repair labour recorded against the plan exceeded the hours actually worked by 41,000 hours. The discrepancy arose from a double-entry in two ledgers, with no diversion of resources disclosed, and the accounts have been restated. The finding on truthfulness of accounts stands, and the communal council has answered on each point.
Planning Secretariat, computation of provisional balancesPublished
The variants published for that round omitted two of the five modelled scenarios for water allocation in the Eastern Region. The Secretariat has republished the full set with its assumptions. The Office records that publication of variants is a condition of the plan.
Persons entitled to request an audit
Article 250 provides five routes to an audit: the initiative of the Office, a resolution of the Assembly, the request of a council of a territory, the request of a branch federation, and the petition of ten thousand residents. An audit may be opened at any stage of a programme.
Publication precedes communication
Article 242(2): a report is communicated to no organ before its publication, and no organ receives an opportunity to alter it.
Article 240(2): the resources of the Office may not be reduced during the term of an Assembly, withheld, delayed, or conditioned upon the content of its findings.