PNG Office of the Auditor-General

What PNG Office of the Auditor-General does

The Office of the Auditor General of Papua New Guinea (AGO) is a constitutional office established under Section 213 of the Constitution of Papua New Guinea and operating since independence in 1975. It holds a constitutional mandate to audit and inspect the public accounts of Papua New Guinea and to report annually to the National Parliament. The office conducts financial audits and performance audits across National Government Departments, Provincial Governments, Local-level Governments, Public Bodies, and Government Owned Companies, producing standardized annual reports tabled in Parliament by responsible Ministers.

The office's core deliverables are four annual report parts — Part I (Public Accounts of PNG), Part II (National Government Departments and Provincial Treasury Offices), Part III (Provincial and Local-level Governments), and Part IV (Public Bodies and Government Owned Companies) — supplemented by stand-alone Performance Audit reports (e.g., Payroll Management and Expenditure 2016-2023, Government Office Accommodation). Internally, the AGO operates TEAMMATE+ Audit, a web-based paperless audit management system implemented in April 2023 with technical assistance from the Australian National Audit Office (ANAO) and customized by AGO Champions to suit the PNG environment. The system enables real-time data entry, inline feedback against auditing standards, and central storage of audit reports at the Port Moresby headquarters server.

The office is funded by the PNG Government as a constitutional entity, with staff employed exclusively under the Audit Act 1989 rather than as public servants; the Public Services Commission has no jurisdiction over AGO staff, as confirmed by Supreme Court decision SC2299 in 2022. The AGO maintains a headquarters in Port Moresby (Waigani, Tisa Rua) and five regional offices in Kokopo (East New Britain), Buka (Autonomous Region of Bougainville), Goroka, Mt Hagen, and Lae. Operational expansion is underway, with restructuring plans targeting a headcount of approximately 270 officers — up from 151 officers in 2014 and an approved ceiling of 184 — with the largest capacity additions planned for the Provincial Government Auditing and Performance Audit Divisions.

Name

PNG Office of the Auditor-General

Legal name

Office of the Auditor General - Papua New Guinea

Website

https://ago.gov.pg

Company type

Public

Founded year

1975

Operating status

Operating

Headcount range

11–50 employees

Short description

The Office of the Auditor General of Papua New Guinea is a constitutional office that conducts financial and performance audits of national, provincial, and local government entities and reports annually to the National Parliament.

Ownership category

akta.pro rank

Product category

Government Audit Services

NAICS

Executive, Legislative, and Other General Government Support (921)

akta.pro industry

PRIMARYBPAIAEAD

Government Accounting & Financial Reporting

Business & Public Services/Public Sector & Government Administration/Public Finance, Treasury & Procurement

SECONDARYBPAIAEAH

Financial Risk, Controls & Audit (Public Sector)

Business & Public Services/Public Sector & Government Administration/Public Finance, Treasury & Procurement

SECONDARYBPAIAAAB

Central Government Policy, Strategy & Performance (incl. OMB-style functions)

Business & Public Services/Public Sector & Government Administration/Central/Federal Government Administration

Keywords

• Public sector auditing
• Government financial audits
• Performance auditing
• Constitutional audit services
• Public expenditure oversight

Headquarters

HQ city

Port Moresby

HQ country

Papua New Guinea

HQ region

Oceania

Offices6 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure

Revenue model

1. Government Funding: Constitutional office funded by Papua New Guinea Government. Staff are employed by the Auditor-General exclusively in accordance with the Audit Act 1989, not as public servants.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels4 records

Core offering

The PNG Office of the Auditor-General is the constitutional Supreme Audit Institution of Papua New Guinea, mandated under the Constitution to audit the accounts of the National Government, departments, statutory authorities, and other public sector bodies. It conducts financial statement audits, compliance audits, performance (value-for-money) audits, and special investigations, and reports its findings to the National Parliament.

Product overview

The PNG Office of the Auditor-General is a constitutional office that provides government audit services through a structured portfolio of audit reports and an internal audit management system. The core offering consists of four annual report parts: Part I covers Public Accounts, Part II covers National Government Departments, Part III covers Provincial and Local-Level Governments, and Part IV covers Public Bodies and Government Owned Companies. The office also conducts Performance Audits evaluating government programs for effectiveness and efficiency. For internal operations, the office uses TEAMMATE+ Audit web-based software for electronic audit management. The office has regional presence across PNG with subsidiary offices in Kokopo, Autonomous Region of Bougainville, Goroka, Mt Hagen, and Lae, all coordinated from the main office in Port Moresby.

Differentiator

Problem solved

Functional benefit

Products and services

• Financial Statement Audits of Public Sector Entities

Quantifiable outcome

• Increased audit output from 2012-2014 with all reports brought current by 2014

Named customers5 records

Segments4 records

Ideal customer profiles1 record

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature2 records

Partnerships

Four partnerships are on record, tiered core and minor.

• Autonomous Bougainville Government (ABG)coreStrategic or Co-development Partner · 15 September 2022Memorandum of Agreement signed September 15, 2022 to establish regional branch office in Bougainville. Office officially opened November 11, 2022. Agreement ensures audit services are accessible to people of ABG until Bougainville appoints its own Auditor-General. AGO continues to execute its constitutional audit mandate under the Bougainville Peace Agreement.
• Australian National Audit Office (ANAO)coreStrategic or Co-development Partner · 24 November 2014Twinning program in place where AGO staff travel to Australia for work attachment and training, and ANAO staff come to PNG. Historic visit by Australian Auditor-General Ian McPhee in November 2014 to strengthen relationship through sharing of skills, knowledge and experiences. Technical assistance provided for TEAMMATE audit software implementation.
• Pacific Association of Supreme Audit Institutions (PASAI)coreStrategic or Co-development Partner · 3 November 2014PNG AGO hosted PASAI Tier 1 Workshop on Fundamentals of Government Auditing in Port Moresby November 3-7, 2014. Nineteen participants from six Pacific countries attended. PNG auditors served as workshop facilitators. PASAI technical advisor based in Auckland, New Zealand provided support.
• European UnionminorGTM or Marketing PartnerMeeting held between Auditor-General Gordon Kega and EU delegation representative Carlos Perez Padilla to discuss mutual interests and cooperation.

Scale indicators4 records

Recent moves8 records

Expansion highlights5 records

Broad incumbents

• US Government Accountability Office (GAO): The United States' federal SAI and the largest globally. GAO's performance audit methodologies and Yellow Book standards are widely adopted and indirectly influence frameworks used by Pacific Island SAIs including PNG AGO.
• UK National Audit Office (NAO): The UK's national SAI and a global benchmark for performance auditing. Provides reference frameworks and methodologies that Pacific SAIs often emulate, including AGO PNG's emerging performance audit practice.

Direct peers

• Australian National Audit Office (ANAO): Australia's federal Supreme Audit Institution. ANAO is AGO PNG's direct twinning partner and provided technical assistance for the TEAMMATE+ audit software implementation; comparable in operating a national SAI model with regional offices and similar performance audit mandate.
• New Zealand Office of the Auditor-General: New Zealand's national SAI, constitutionally independent and reporting to Parliament. Operates under a similar Westminster-model framework to PNG AGO with comparable audit mandates over public entities and government-owned companies.
• Fiji Office of the Auditor-General: Fiji's national SAI and PASAI member. Operates with a similar constitutional mandate, small Pacific Island audit workforce, and reports to Parliament on public accounts—directly comparable in scale and operating environment to PNG AGO.
• Samoa Office of the Auditor-General: Samoa's constitutional audit office and PASAI member. Comparable in serving a small Pacific Island nation with similar Westminster-style governance and a small audit workforce covering national departments and public bodies.
• Solomon Islands Office of the Auditor-General: Solomon Islands' national SAI, PASAI member, and direct regional peer. Operates a similar model auditing national government departments, provincial governments, and statutory bodies across a dispersed Pacific Island geography.
• Vanuatu Office of the Auditor-General: Vanuatu's national SAI and PASAI member. Comparable Pacific Island audit office with a small workforce serving a constitutionally mandated role auditing government accounts across dispersed island geography.

Others

• INTOSAI (International Organisation of Supreme Audit Institutions): Global umbrella organization for Supreme Audit Institutions. PNG AGO is a member and benefits from INTOSAI's professional standards (ISSAIs), training, and peer review frameworks that shape audit methodology globally.
• Pacific Association of Supreme Audit Institutions (PASAI): Regional umbrella organization of Pacific Island SAIs. PASAI provides technical support, training, and capacity building to member SAIs including PNG AGO, and is a direct partner in audit methodology workshops.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat5 records

Key risks5 records

Key highlights6 records

Customer concentration

• LinkedInlinkedin.com/company/auditpng

Compliance2 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Subsidiaries5 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about PNG Office of the Auditor-General