Improving accountability in the Solomon Islands: A review of auditor-general enabling legislation

Australian assistance to the Solomon Islands was provided in rebuilding of the Office of the Auditor-General. To evaluate the progress, we analyse the relevant legislation and oral evidence. The analysis reveals the issues underpinning the Auditor-General's role, including poor financial accounting systems, weak internal/procedural controls and inadequate administrative/ clerical recording systems. A second set of issues pertains to conflict of interest by senior government figures, impropriety by senior public servants and politicians involving public monies, and a paucity of training of staff in systems, procedures and ethical accounting practices. To rectify these shortcomings, we propose modifications of existing legislation and strategies to improve the efficiency of the Office of the Auditor-General.