MBABANE – Auditor General Timothy Matsebula says the role of government auditors is evolving from merely identifying financial misstatements and qualifying accounts to assessing whether public funds are delivering value for money and improving service delivery.
Matsebula made the remarks during a visit by officials from the Association of Chartered Certified Accountants (ACCA) to the Office of the Auditor General (OAG) this week, following the institution’s recognition as an ACCA Approved Employer.
The registration marks a significant milestone for the OAG as it seeks to professionalise its operations and strengthen public sector auditing standards in Eswatini.
ACCA is a global professional accountancy body that offers professional qualifications, continuous learning and technical support in the accounting and finance sector.
Matsebula said accountability in the public sector was no longer centred solely on profitability but on ensuring citizens receive quality services from government institutions.
“Accountability for the use of public funds is no longer about profitability, but the focus is now on service delivery, which is ensuring that the public receives due service from Government,” said Matsebula.
He added that the ACCA partnership would help equip auditors with advanced skills to better understand government business models and make recommendations that strengthen Eswatini’s Public Finance Management (PFM) system.
“ACCA qualifications will enable our auditors to be well capacitated to understand the business model to make recommendations that will strengthen the country’s Public Finance Management System,” he said.
Matsebula further explained that the journey towards professionalising the Office of the Auditor General had been driven by strategic partnerships with international professional bodies, including the International Organisation for Supreme Audit Institutions (INTOSAI) and the African Organisation for English Speaking Supreme Audit Institutions (AFROSAI-E).
He noted that auditing and accounting were specialised professions that required continuous learning due to constantly evolving international standards and practices.
“The office is fostering a culture of continuous learning, ethical behaviour, and technical proficiency, which are part of the SAI’s values in the revised Strategic Plan,” said the Auditor General.
During the visit, ACCA officials met with the OAG senior management team as well as auditors currently enrolled in ACCA programmes.
Representing ACCA, Mareke Chabedi outlined the organisation’s rigorous qualification standards and its commitment to professional development, saying the programme aligned with the OAG’s objective of building a highly skilled audit institution.
The OAG has already enrolled 23 officers for ACCA qualifications, with plans underway to enrol more employees as the partnership progresses.
As an ACCA Approved Employer, the OAG will be recognised for providing a working environment that supports the growth and development of accounting professionals and trainees.
Among the key benefits of the approval status are structured training and support programmes aligned with ACCA standards, as well as improved career development opportunities for employees.
The arrangement is also expected to enhance the quality of public sector audits by ensuring auditors possess updated technical skills and international best practices, strengthening accountability and oversight in the management of public funds.
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