{"release_id":11,"data":{"id":33587,"release_id":11,"source_id":"sgkb.government-politics.auditor-general-office","kind":"article","fingerprint":"9b4d448d8445ecbc9e848a0321e24a4eab913f51cc6d0bb771f30d73696491d2","title_en":"Auditor-General's Office","title_zh":"\u5ba1\u8ba1\u7f72","domain":"government-politics","status":"verified","date":"2026-10-20","payload":{"data":{"path":"government-politics\/auditor-general-office.md","tags":["agency","public-finance","policy"],"title":"Auditor-General's Office","domain":"government-politics","facets":["institution","law","policy"],"status":"verified","topics":["sgtopic.government","sgtopic.government.auditor-general-office"],"aliases":["AGO","Auditor-General of Singapore","Singapore national auditor"],"related":["government-structure","statutory-boards","aseansai-audit-innovation-exchange-2026"],"sources":[{"url":"https:\/\/www.ago.gov.sg\/who-we-are\/overview\/","tier":1,"title":"AGO \u2014 Overview","accessed":"2026-10-19","publisher":"Auditor-General's Office"},{"url":"https:\/\/www.ago.gov.sg\/who-we-are\/authority\/","tier":1,"title":"AGO \u2014 Audit authority","accessed":"2026-10-19","publisher":"Auditor-General's Office"},{"url":"https:\/\/www.ago.gov.sg\/faq\/audit\/","tier":1,"title":"AGO \u2014 Audit FAQ","accessed":"2026-10-19","publisher":"Auditor-General's Office"},{"url":"https:\/\/www.ago.gov.sg\/faq-reports\/","tier":1,"title":"AGO \u2014 Reports FAQ","accessed":"2026-10-19","publisher":"Auditor-General's Office"},{"url":"https:\/\/www.ago.gov.sg\/faq-general\/","tier":1,"title":"AGO \u2014 General FAQ","accessed":"2026-10-19","publisher":"Auditor-General's Office"},{"url":"https:\/\/www.ago.gov.sg\/faq\/givefeedback\/","tier":1,"title":"AGO \u2014 Public feedback and whistleblowing","accessed":"2026-10-19","publisher":"Auditor-General's Office"},{"url":"https:\/\/www.ago.gov.sg\/publications\/annual-reports\/","tier":1,"title":"AGO \u2014 Annual Reports","accessed":"2026-10-20","publisher":"Auditor-General's Office"},{"url":"https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf","tier":1,"title":"AGO \u2014 Report of the Auditor-General for FY2025\/26","accessed":"2026-10-20","published":"2026-07-02","publisher":"Auditor-General's Office"},{"url":"https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-","tier":1,"title":"Constitution of the Republic of Singapore, Article 148F","accessed":"2026-10-19","publisher":"Singapore Statutes Online"},{"url":"https:\/\/sso.agc.gov.sg\/Act\/AA1966","tier":1,"title":"Audit Act 1966","accessed":"2026-10-19","publisher":"Singapore Statutes Online"}],"summary":"The Auditor-General's Office (AGO) is Singapore's independent national auditor, constitutionally established to audit public accounts and report findings to the President and Parliament; its audit mandate is distinct from prosecution and overall agency performance evaluation.","entities":["sg.institution.auditor-general-office","sg.statute.constitution-of-republic-of-singapore"],"language":"en","volatility":"slow","document_id":"sgkb.government-politics.auditor-general-office","jurisdiction":"SG","document_type":"article","last_verified":"2026-10-20","temporal_scope":"current","document_sha256":"15a9d9676c20cdb9487b8378f9cd2477fe1e4d68b90170ec6003af2e55b295da","geographic_scope":["national"],"classification_source":"domain-default","classification_confidence":"medium"},"date":"2026-10-20","kind":"article","wiki":{"path":"government-politics\/auditor-general-office.md","domain":"government-politics","locales":{"en":{"title":"Auditor-General's Office","summary":"The Auditor-General's Office (AGO) is Singapore's independent national auditor, constitutionally established to audit public accounts and report findings to the President and Parliament; its audit mandate is distinct from prosecution and overall agency performance evaluation.","markdown":"# Auditor-General's Office\n\nSingapore's Auditor-General's Office (AGO) is the independent organ of state that serves as the national auditor. It examines whether public money and resources are properly accounted for and used under lawful authority. AGO is not part of the Ministry of Finance (MOF): it is institutionally distinct from MOF's Accountant-General's Department and acts as the Government's external auditor. Its central public-accountability route is through the Auditor-General's reports to the President and Parliament. ([AGO overview](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [Constitution, Article 148F](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-))\n\n## Constitutional position and independence\n\nArticle 148F of the Constitution establishes the office of Auditor-General. The President appoints the Auditor-General on the advice of the Prime Minister, after the Prime Minister consults the Chairperson of the Public Service Commission; the President may exercise constitutional discretion not to concur. The constitutional safeguards also limit removal: inability to perform the office's functions or misbehaviour must be established through a tribunal chaired by the Chief Justice and including two Supreme Court judges, with the required concurrence and constitutional process. The Auditor-General's term is six years, with eligibility for reappointment. These arrangements place the office outside the ordinary chain of an audited ministry, while the appointment mechanism remains constitutionally defined rather than popularly elected. ([Constitution, Article 148F](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/))\n\nAGO is institutionally distinct from the Accountant-General's Department (AGD). AGO is the external auditor; AGD, within the Ministry of Finance, performs government accounting and finance functions. The distinction is useful when interpreting references to public accounts: the body maintaining or administering accounting processes is not the same body independently auditing them. The Audit Act and other written laws, together with constitutional provisions, define the office's authority and duties. ([AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [accountant generals department](\/en\/knowledge\/article\/sgkb.government-politics.accountant-generals-department); [Audit Act 1966](https:\/\/sso.agc.gov.sg\/Act\/AA1966))\n\n## What AGO audits and how\n\nAGO audits government ministries and departments, organs of state, statutory boards, government funds and other public authorities within its legal mandate. Its authority can also extend to entities administering public funds where prescribed by law or where the relevant statutory process permits an audit. For non-government entities receiving public funds, a \u201cfollow-the-dollar\u201d audit is not an unrestricted general audit: the Audit Act provides for the relevant ministerial direction when an audit is considered to be in the public interest. The examination focuses on the use of public funds and compliance with the applicable conditions. ([AGO audit authority](https:\/\/www.ago.gov.sg\/who-we-are\/authority\/); [Audit Act 1966](https:\/\/sso.agc.gov.sg\/Act\/AA1966); [AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/))\n\nDifferent audit products answer different questions. A financial-statement audit expresses an opinion on whether an entity's annual statements are fairly presented under the applicable accounting framework. A selective audit examines chosen activities or operations related to accounts and may identify control weaknesses, non-compliance, excess, extravagance, waste or serious inefficiency; it does not amount to an overall rating of an organisation's performance. A thematic audit examines a selected cross-cutting area, potentially across multiple entities, and can also identify sound practices. The type and scope of each engagement therefore constrain what can fairly be inferred from its findings. ([AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/))\n\nThe presence of a statutory board does not mean AGO audits that board's financial statements every year. Under the applicable arrangements, a board's annual financial statements may be audited by the Auditor-General or another auditor selected through the statutory process; AGO also conducts selective audits. In its FY2025\/26 report, AGO said it issued financial-statement audit opinions for 3 statutory boards and conducted selective audits of 8 boards whose financial statements were audited by commercial auditors. Those are counts for the financial year ending 31 March 2026, not a rule that every board receives an annual AGO financial-statement audit. ([AGO FY2025\/26 report](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf); [AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/); see also [statutory boards](statutory-boards.md))\n\n## Findings, reports and parliamentary scrutiny\n\nAGO communicates detailed audit observations to the audited organisations and relevant supervising bodies, including through management letters. Significant findings may be selected for the Auditor-General's annual report. The Auditor-General submits the report to the President, who presents it to Parliament; the report informs public and parliamentary scrutiny but is not itself a court judgment or a criminal charge. The Public Accounts Committee (PAC), a parliamentary select committee, examines public accounts and the Auditor-General's reports. The Auditor-General may attend PAC meetings to clarify audit matters, while decisions about parliamentary follow-up belong to Parliament and its committee. ([AGO overview](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/); [AGO reports FAQ](https:\/\/www.ago.gov.sg\/faq-reports\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/))\n\nThe published annual report is selective: it presents audit opinions and significant observations rather than every detailed matter arising from every audit. For FY2025\/26, AGO said that 136 audit findings were conveyed through management letters, while 29 more significant observations were highlighted in the public report. These figures refer respectively to findings communicated to auditees and the subset selected for public reporting; neither count represents prosecutions or the number of audited organisations. AGO's reports FAQ describes the annual report's submission and presentation path. ([AGO FY2025\/26 report](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf); [AGO reports FAQ](https:\/\/www.ago.gov.sg\/faq-reports\/))\n\n## Public feedback and limits of interpretation\n\nAGO invites information about actual or potential loss of public funds. It considers submissions and may investigate where information indicates a prima facie irregularity involving public funds; depending on the matter, it may refer information to the relevant agency, Police or CPIB. Selection, timing and outcome depend on the facts, audit programme and resources, so a report should not be treated as a promise of an investigation or a finding. Public feedback is an input to audit work, not a substitute for emergency, police or regulatory reporting channels where those are appropriate. ([AGO public feedback FAQ](https:\/\/www.ago.gov.sg\/faq\/givefeedback\/))\n\nAn AGO observation is an audit finding within a defined scope. It can identify weaknesses or non-compliance and prompt corrective action, but an audit finding is not a prosecution: AGO does not thereby determine criminal guilt, prosecute individuals, set the audited agency's policy, or provide a comprehensive performance verdict. Likewise, the PAC is a parliamentary scrutiny body, not AGO itself; AGD's accounting role is not the independent audit role; and the commercial auditor of a board's financial statements is not necessarily AGO. Keeping these institutional and evidential boundaries clear is essential when summarising public-sector accountability. ([AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [AGO public feedback FAQ](https:\/\/www.ago.gov.sg\/faq\/givefeedback\/))"},"zh":{"title":"\u5ba1\u8ba1\u7f72","summary":"\u5ba1\u8ba1\u7f72\uff08AGO\uff09\u662f\u65b0\u52a0\u5761\u72ec\u7acb\u7684\u56fd\u5bb6\u5ba1\u8ba1\u673a\u6784\uff0c\u6839\u636e\u5baa\u6cd5\u8bbe\u7acb\uff0c\u8d1f\u8d23\u5ba1\u8ba1\u516c\u5171\u8d26\u76ee\u5e76\u5411\u603b\u7edf\u548c\u56fd\u4f1a\u62a5\u544a\u5ba1\u8ba1\u7ed3\u679c\uff1b\u5176\u5ba1\u8ba1\u804c\u8d23\u4e0d\u540c\u4e8e\u68c0\u63a7\u804c\u80fd\u548c\u5bf9\u673a\u6784\u6574\u4f53\u7ee9\u6548\u7684\u8bc4\u4f30\u3002","markdown":"# \u5ba1\u8ba1\u7f72\n\n\u65b0\u52a0\u5761\u5ba1\u8ba1\u7f72\uff08AGO\uff09\u662f\u72ec\u7acb\u7684\u56fd\u5bb6\u673a\u5173\uff0c\u62c5\u4efb\u56fd\u5bb6\u5ba1\u8ba1\u673a\u6784\u3002\u5ba1\u8ba1\u7f72\u5ba1\u67e5\u516c\u5171\u8d44\u91d1\u548c\u8d44\u6e90\u662f\u5426\u5f97\u5230\u59a5\u5584\u6838\u7b97\uff0c\u5e76\u5728\u5408\u6cd5\u6388\u6743\u4e0b\u4f7f\u7528\u3002\u5ba1\u8ba1\u7f72\u4e0d\u5c5e\u4e8e\u8d22\u653f\u90e8\uff08MOF\uff09\uff1a\u5b83\u5728\u673a\u6784\u4e0a\u72ec\u7acb\u4e8e\u8d22\u653f\u90e8\u5c5e\u4e0b\u7684\u4f1a\u8ba1\u603b\u7f72\uff0c\u5e76\u4f5c\u4e3a\u653f\u5e9c\u7684\u5916\u90e8\u5ba1\u8ba1\u673a\u6784\u5c65\u804c\u3002\u5176\u4e3b\u8981\u7684\u516c\u5171\u95ee\u8d23\u9014\u5f84\u662f\u5ba1\u8ba1\u7f72\u7f72\u957f\u5411\u603b\u7edf\u548c\u56fd\u4f1a\u63d0\u4ea4\u62a5\u544a\u3002\uff08[\u5ba1\u8ba1\u7f72\u6982\u51b5](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/)\uff1b[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff1b[\u300a\u5baa\u6cd5\u300b\u7b2c 148F \u6761](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-)\uff09\n\n## \u5baa\u6cd5\u5730\u4f4d\u4e0e\u72ec\u7acb\u6027\n\n\u300a\u5baa\u6cd5\u300b\u7b2c 148F \u6761\u8bbe\u7acb\u5ba1\u8ba1\u7f72\u7f72\u957f\u4e00\u804c\u3002\u603b\u7edf\u6839\u636e\u603b\u7406\u7684\u5efa\u8bae\u4efb\u547d\u5ba1\u8ba1\u7f72\u7f72\u957f\uff1b\u603b\u7406\u987b\u5148\u5f81\u8be2\u516c\u5171\u670d\u52a1\u59d4\u5458\u4f1a\u4e3b\u5e2d\u7684\u610f\u89c1\u3002\u603b\u7edf\u53ef\u884c\u4f7f\u5baa\u6cd5\u8d4b\u4e88\u7684\u914c\u60c5\u6743\uff0c\u4e0d\u4e88\u540c\u610f\u3002\u5baa\u6cd5\u4fdd\u969c\u4e5f\u9650\u5236\u4e86\u514d\u804c\uff1a\u987b\u7531\u9996\u5e2d\u5927\u6cd5\u5b98\u62c5\u4efb\u4e3b\u5e2d\u3001\u5e76\u7531\u4e24\u540d\u6700\u9ad8\u6cd5\u9662\u6cd5\u5b98\u7ec4\u6210\u7684\u5ba1\u88c1\u5ead\u786e\u8ba4\u5176\u65e0\u6cd5\u5c65\u884c\u804c\u52a1\u6216\u884c\u4e3a\u4e0d\u5f53\uff0c\u4e4b\u540e\u8fd8\u987b\u9075\u5faa\u6240\u8981\u6c42\u7684\u540c\u610f\u53ca\u5baa\u6cd5\u7a0b\u5e8f\u3002\u5ba1\u8ba1\u7f72\u7f72\u957f\u4efb\u671f\u4e3a\u516d\u5e74\uff0c\u7b26\u5408\u6761\u4ef6\u8005\u53ef\u83b7\u518d\u5ea6\u4efb\u547d\u3002\u8fd9\u4e9b\u5b89\u6392\u4f7f\u5ba1\u8ba1\u7f72\u8131\u79bb\u53d7\u5ba1\u8ba1\u90e8\u95e8\u7684\u4e00\u822c\u7ba1\u7406\u5c42\u7ea7\uff0c\u540c\u65f6\u5176\u4efb\u547d\u673a\u5236\u4ecd\u7531\u5baa\u6cd5\u89c4\u5b9a\uff0c\u800c\u975e\u7ecf\u6c11\u4f17\u9009\u4e3e\u4ea7\u751f\u3002\uff08[\u300a\u5baa\u6cd5\u300b\u7b2c 148F \u6761](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-)\uff1b[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff09\n\n\u5ba1\u8ba1\u7f72\u5728\u673a\u6784\u4e0a\u72ec\u7acb\u4e8e\u4f1a\u8ba1\u603b\u7f72\uff08AGD\uff09\u3002\u5ba1\u8ba1\u7f72\u662f\u5916\u90e8\u5ba1\u8ba1\u673a\u6784\uff1b\u96b6\u5c5e\u8d22\u653f\u90e8\u7684\u4f1a\u8ba1\u603b\u7f72\u8d1f\u8d23\u653f\u5e9c\u4f1a\u8ba1\u548c\u8d22\u52a1\u804c\u80fd\u3002\u7406\u89e3\u516c\u5171\u8d26\u76ee\u76f8\u5173\u5185\u5bb9\u65f6\uff0c\u8fd9\u4e00\u533a\u522b\u5f88\u6709\u7528\uff1a\u7ef4\u62a4\u6216\u7ba1\u7406\u4f1a\u8ba1\u6d41\u7a0b\u7684\u673a\u6784\uff0c\u5e76\u975e\u72ec\u7acb\u5ba1\u8ba1\u8fd9\u4e9b\u8d26\u76ee\u7684\u673a\u6784\u3002\u300a\u5ba1\u8ba1\u6cd5\u300b\u548c\u5176\u4ed6\u6210\u6587\u6cd5\uff0c\u4ee5\u53ca\u5baa\u6cd5\u6761\u6587\uff0c\u5171\u540c\u754c\u5b9a\u5ba1\u8ba1\u7f72\u7684\u6743\u9650\u548c\u804c\u8d23\u3002\uff08[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff1b[\u4f1a\u8ba1\u603b\u7f72](\/zh\/knowledge\/article\/sgkb.government-politics.accountant-generals-department)\uff1b[\u300a1966 \u5e74\u5ba1\u8ba1\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/AA1966)\uff09\n\n## 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\u5e74\u5ba1\u8ba1\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/AA1966)\uff1b[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff09\n\n\u4e0d\u540c\u7684\u5ba1\u8ba1\u9879\u76ee\u56de\u7b54\u4e0d\u540c\u7684\u95ee\u9898\u3002\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4f1a\u5c31\u67d0\u5b9e\u4f53\u7684\u5e74\u5ea6\u62a5\u8868\u662f\u5426\u6309\u7167\u9002\u7528\u7684\u4f1a\u8ba1\u6846\u67b6\u516c\u5141\u5448\u5217\u53d1\u8868\u610f\u89c1\u3002\u9009\u62e9\u6027\u5ba1\u8ba1\u4f1a\u68c0\u67e5\u4e0e\u8d26\u76ee\u6709\u5173\u7684\u7279\u5b9a\u6d3b\u52a8\u6216\u8fd0\u4f5c\uff0c\u5e76\u53ef\u80fd\u53d1\u73b0\u7ba1\u63a7\u5f31\u70b9\u3001\u4e0d\u5408\u89c4\u3001\u8d85\u652f\u3001\u94fa\u5f20\u6d6a\u8d39\u6216\u4e25\u91cd\u6548\u7387\u4f4e\u4e0b\uff1b\u8fd9\u5e76\u4e0d\u7b49\u4e8e\u5bf9\u673a\u6784\u7ee9\u6548\u4f5c\u51fa\u6574\u4f53\u8bc4\u7ea7\u3002\u4e3b\u9898\u5ba1\u8ba1\u5219\u68c0\u67e5\u9009\u5b9a\u7684\u8de8\u9886\u57df\u4e8b\u9879\uff0c\u53ef\u80fd\u6d89\u53ca\u591a\u4e2a\u5b9e\u4f53\uff0c\u4e5f\u53ef\u80fd\u53d1\u73b0\u826f\u597d\u505a\u6cd5\u3002\u56e0\u6b64\uff0c\u5ba1\u8ba1\u9879\u76ee\u7684\u7c7b\u578b\u548c\u8303\u56f4\u51b3\u5b9a\u4e86\u54ea\u4e9b\u7ed3\u8bba\u53ef\u4ee5\u4ece\u5ba1\u8ba1\u7ed3\u679c\u4e2d\u5408\u7406\u63a8\u65ad\u3002\uff08[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff09\n\n\u6cd5\u5b9a\u673a\u6784\u7684\u5b58\u5728\uff0c\u5e76\u4e0d\u610f\u5473\u7740\u5ba1\u8ba1\u7f72\u6bcf\u5e74\u90fd\u4f1a\u5ba1\u8ba1\u8be5\u673a\u6784\u7684\u8d22\u52a1\u62a5\u8868\u3002\u6839\u636e\u9002\u7528\u5b89\u6392\uff0c\u6cd5\u5b9a\u673a\u6784\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ef\u4ee5\u7531\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\uff0c\u4e5f\u53ef\u4ee5\u7531\u901a\u8fc7\u6cd5\u5b9a\u7a0b\u5e8f\u9009\u5b9a\u7684\u5176\u4ed6\u5ba1\u8ba1\u5e08\u5ba1\u8ba1\uff1b\u5ba1\u8ba1\u7f72\u4e5f\u4f1a\u5f00\u5c55\u9009\u62e9\u6027\u5ba1\u8ba1\u3002\u5ba1\u8ba1\u7f72\u5728 FY2025\/26 \u62a5\u544a\u4e2d\u8868\u793a\uff0c\u5b83\u4e3a 3 \u4e2a\u6cd5\u5b9a\u673a\u6784\u51fa\u5177\u4e86\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u610f\u89c1\uff0c\u5e76\u5bf9 8 \u4e2a\u7531\u5546\u4e1a\u5ba1\u8ba1\u5e08\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u6cd5\u5b9a\u673a\u6784\u8fdb\u884c\u4e86\u9009\u62e9\u6027\u5ba1\u8ba1\u3002\u8fd9\u4e9b\u6570\u5b57\u6307\u622a\u81f3 2026 \u5e74\u4e09\u6708 31 \u65e5\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u5e76\u4e0d\u4ee3\u8868\u6bcf\u4e2a\u6cd5\u5b9a\u673a\u6784\u90fd\u8981\u63a5\u53d7\u5ba1\u8ba1\u7f72\u6bcf\u5e74\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\uff08[\u5ba1\u8ba1\u7f72 FY2025\/26 \u62a5\u544a](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf)\uff1b[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff1b\u53e6\u89c1[\u6cd5\u5b9a\u673a\u6784](statutory-boards.md)\uff09\n\n## 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Office"}]}],"locales":{"en":{"title":"Auditor-General's Office","summary":"The Auditor-General's Office (AGO) is Singapore's independent national auditor, constitutionally established to audit public accounts and report findings to the President and Parliament; its audit mandate is distinct from prosecution and overall agency performance evaluation.","markdown":"# Auditor-General's Office\n\nSingapore's Auditor-General's Office (AGO) is the independent organ of state that serves as the national auditor. It examines whether public money and resources are properly accounted for and used under lawful authority. AGO is not part of the Ministry of Finance (MOF): it is institutionally distinct from MOF's Accountant-General's Department and acts as the Government's external auditor. Its central public-accountability route is through the Auditor-General's reports to the President and Parliament. ([AGO overview](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [Constitution, Article 148F](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-))\n\n## Constitutional position and independence\n\nArticle 148F of the Constitution establishes the office of Auditor-General. The President appoints the Auditor-General on the advice of the Prime Minister, after the Prime Minister consults the Chairperson of the Public Service Commission; the President may exercise constitutional discretion not to concur. The constitutional safeguards also limit removal: inability to perform the office's functions or misbehaviour must be established through a tribunal chaired by the Chief Justice and including two Supreme Court judges, with the required concurrence and constitutional process. The Auditor-General's term is six years, with eligibility for reappointment. These arrangements place the office outside the ordinary chain of an audited ministry, while the appointment mechanism remains constitutionally defined rather than popularly elected. ([Constitution, Article 148F](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/))\n\nAGO is institutionally distinct from the Accountant-General's Department (AGD). AGO is the external auditor; AGD, within the Ministry of Finance, performs government accounting and finance functions. The distinction is useful when interpreting references to public accounts: the body maintaining or administering accounting processes is not the same body independently auditing them. The Audit Act and other written laws, together with constitutional provisions, define the office's authority and duties. ([AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [accountant generals department](\/en\/knowledge\/article\/sgkb.government-politics.accountant-generals-department); [Audit Act 1966](https:\/\/sso.agc.gov.sg\/Act\/AA1966))\n\n## What AGO audits and how\n\nAGO audits government ministries and departments, organs of state, statutory boards, government funds and other public authorities within its legal mandate. Its authority can also extend to entities administering public funds where prescribed by law or where the relevant statutory process permits an audit. For non-government entities receiving public funds, a \u201cfollow-the-dollar\u201d audit is not an unrestricted general audit: the Audit Act provides for the relevant ministerial direction when an audit is considered to be in the public interest. The examination focuses on the use of public funds and compliance with the applicable conditions. ([AGO audit authority](https:\/\/www.ago.gov.sg\/who-we-are\/authority\/); [Audit Act 1966](https:\/\/sso.agc.gov.sg\/Act\/AA1966); [AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/))\n\nDifferent audit products answer different questions. A financial-statement audit expresses an opinion on whether an entity's annual statements are fairly presented under the applicable accounting framework. A selective audit examines chosen activities or operations related to accounts and may identify control weaknesses, non-compliance, excess, extravagance, waste or serious inefficiency; it does not amount to an overall rating of an organisation's performance. A thematic audit examines a selected cross-cutting area, potentially across multiple entities, and can also identify sound practices. The type and scope of each engagement therefore constrain what can fairly be inferred from its findings. ([AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/))\n\nThe presence of a statutory board does not mean AGO audits that board's financial statements every year. Under the applicable arrangements, a board's annual financial statements may be audited by the Auditor-General or another auditor selected through the statutory process; AGO also conducts selective audits. In its FY2025\/26 report, AGO said it issued financial-statement audit opinions for 3 statutory boards and conducted selective audits of 8 boards whose financial statements were audited by commercial auditors. Those are counts for the financial year ending 31 March 2026, not a rule that every board receives an annual AGO financial-statement audit. ([AGO FY2025\/26 report](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf); [AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/); see also [statutory boards](statutory-boards.md))\n\n## Findings, reports and parliamentary scrutiny\n\nAGO communicates detailed audit observations to the audited organisations and relevant supervising bodies, including through management letters. Significant findings may be selected for the Auditor-General's annual report. The Auditor-General submits the report to the President, who presents it to Parliament; the report informs public and parliamentary scrutiny but is not itself a court judgment or a criminal charge. The Public Accounts Committee (PAC), a parliamentary select committee, examines public accounts and the Auditor-General's reports. The Auditor-General may attend PAC meetings to clarify audit matters, while decisions about parliamentary follow-up belong to Parliament and its committee. ([AGO overview](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/); [AGO reports FAQ](https:\/\/www.ago.gov.sg\/faq-reports\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/))\n\nThe published annual report is selective: it presents audit opinions and significant observations rather than every detailed matter arising from every audit. For FY2025\/26, AGO said that 136 audit findings were conveyed through management letters, while 29 more significant observations were highlighted in the public report. These figures refer respectively to findings communicated to auditees and the subset selected for public reporting; neither count represents prosecutions or the number of audited organisations. AGO's reports FAQ describes the annual report's submission and presentation path. ([AGO FY2025\/26 report](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf); [AGO reports FAQ](https:\/\/www.ago.gov.sg\/faq-reports\/))\n\n## Public feedback and limits of interpretation\n\nAGO invites information about actual or potential loss of public funds. It considers submissions and may investigate where information indicates a prima facie irregularity involving public funds; depending on the matter, it may refer information to the relevant agency, Police or CPIB. Selection, timing and outcome depend on the facts, audit programme and resources, so a report should not be treated as a promise of an investigation or a finding. Public feedback is an input to audit work, not a substitute for emergency, police or regulatory reporting channels where those are appropriate. ([AGO public feedback FAQ](https:\/\/www.ago.gov.sg\/faq\/givefeedback\/))\n\nAn AGO observation is an audit finding within a defined scope. It can identify weaknesses or non-compliance and prompt corrective action, but an audit finding is not a prosecution: AGO does not thereby determine criminal guilt, prosecute individuals, set the audited agency's policy, or provide a comprehensive performance verdict. Likewise, the PAC is a parliamentary scrutiny body, not AGO itself; AGD's accounting role is not the independent audit role; and the commercial auditor of a board's financial statements is not necessarily AGO. Keeping these institutional and evidential boundaries clear is essential when summarising public-sector accountability. ([AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [AGO public feedback FAQ](https:\/\/www.ago.gov.sg\/faq\/givefeedback\/))"},"zh":{"title":"\u5ba1\u8ba1\u7f72","summary":"\u5ba1\u8ba1\u7f72\uff08AGO\uff09\u662f\u65b0\u52a0\u5761\u72ec\u7acb\u7684\u56fd\u5bb6\u5ba1\u8ba1\u673a\u6784\uff0c\u6839\u636e\u5baa\u6cd5\u8bbe\u7acb\uff0c\u8d1f\u8d23\u5ba1\u8ba1\u516c\u5171\u8d26\u76ee\u5e76\u5411\u603b\u7edf\u548c\u56fd\u4f1a\u62a5\u544a\u5ba1\u8ba1\u7ed3\u679c\uff1b\u5176\u5ba1\u8ba1\u804c\u8d23\u4e0d\u540c\u4e8e\u68c0\u63a7\u804c\u80fd\u548c\u5bf9\u673a\u6784\u6574\u4f53\u7ee9\u6548\u7684\u8bc4\u4f30\u3002","markdown":"# 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148F \u6761](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-)\uff09\n\n## \u5baa\u6cd5\u5730\u4f4d\u4e0e\u72ec\u7acb\u6027\n\n\u300a\u5baa\u6cd5\u300b\u7b2c 148F 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148F \u6761](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-)\uff1b[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff09\n\n\u5ba1\u8ba1\u7f72\u5728\u673a\u6784\u4e0a\u72ec\u7acb\u4e8e\u4f1a\u8ba1\u603b\u7f72\uff08AGD\uff09\u3002\u5ba1\u8ba1\u7f72\u662f\u5916\u90e8\u5ba1\u8ba1\u673a\u6784\uff1b\u96b6\u5c5e\u8d22\u653f\u90e8\u7684\u4f1a\u8ba1\u603b\u7f72\u8d1f\u8d23\u653f\u5e9c\u4f1a\u8ba1\u548c\u8d22\u52a1\u804c\u80fd\u3002\u7406\u89e3\u516c\u5171\u8d26\u76ee\u76f8\u5173\u5185\u5bb9\u65f6\uff0c\u8fd9\u4e00\u533a\u522b\u5f88\u6709\u7528\uff1a\u7ef4\u62a4\u6216\u7ba1\u7406\u4f1a\u8ba1\u6d41\u7a0b\u7684\u673a\u6784\uff0c\u5e76\u975e\u72ec\u7acb\u5ba1\u8ba1\u8fd9\u4e9b\u8d26\u76ee\u7684\u673a\u6784\u3002\u300a\u5ba1\u8ba1\u6cd5\u300b\u548c\u5176\u4ed6\u6210\u6587\u6cd5\uff0c\u4ee5\u53ca\u5baa\u6cd5\u6761\u6587\uff0c\u5171\u540c\u754c\u5b9a\u5ba1\u8ba1\u7f72\u7684\u6743\u9650\u548c\u804c\u8d23\u3002\uff08[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff1b[\u4f1a\u8ba1\u603b\u7f72](\/zh\/knowledge\/article\/sgkb.government-politics.accountant-generals-department)\uff1b[\u300a1966 \u5e74\u5ba1\u8ba1\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/AA1966)\uff09\n\n## 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\u5e74\u5ba1\u8ba1\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/AA1966)\uff1b[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff09\n\n\u4e0d\u540c\u7684\u5ba1\u8ba1\u9879\u76ee\u56de\u7b54\u4e0d\u540c\u7684\u95ee\u9898\u3002\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4f1a\u5c31\u67d0\u5b9e\u4f53\u7684\u5e74\u5ea6\u62a5\u8868\u662f\u5426\u6309\u7167\u9002\u7528\u7684\u4f1a\u8ba1\u6846\u67b6\u516c\u5141\u5448\u5217\u53d1\u8868\u610f\u89c1\u3002\u9009\u62e9\u6027\u5ba1\u8ba1\u4f1a\u68c0\u67e5\u4e0e\u8d26\u76ee\u6709\u5173\u7684\u7279\u5b9a\u6d3b\u52a8\u6216\u8fd0\u4f5c\uff0c\u5e76\u53ef\u80fd\u53d1\u73b0\u7ba1\u63a7\u5f31\u70b9\u3001\u4e0d\u5408\u89c4\u3001\u8d85\u652f\u3001\u94fa\u5f20\u6d6a\u8d39\u6216\u4e25\u91cd\u6548\u7387\u4f4e\u4e0b\uff1b\u8fd9\u5e76\u4e0d\u7b49\u4e8e\u5bf9\u673a\u6784\u7ee9\u6548\u4f5c\u51fa\u6574\u4f53\u8bc4\u7ea7\u3002\u4e3b\u9898\u5ba1\u8ba1\u5219\u68c0\u67e5\u9009\u5b9a\u7684\u8de8\u9886\u57df\u4e8b\u9879\uff0c\u53ef\u80fd\u6d89\u53ca\u591a\u4e2a\u5b9e\u4f53\uff0c\u4e5f\u53ef\u80fd\u53d1\u73b0\u826f\u597d\u505a\u6cd5\u3002\u56e0\u6b64\uff0c\u5ba1\u8ba1\u9879\u76ee\u7684\u7c7b\u578b\u548c\u8303\u56f4\u51b3\u5b9a\u4e86\u54ea\u4e9b\u7ed3\u8bba\u53ef\u4ee5\u4ece\u5ba1\u8ba1\u7ed3\u679c\u4e2d\u5408\u7406\u63a8\u65ad\u3002\uff08[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff09\n\n\u6cd5\u5b9a\u673a\u6784\u7684\u5b58\u5728\uff0c\u5e76\u4e0d\u610f\u5473\u7740\u5ba1\u8ba1\u7f72\u6bcf\u5e74\u90fd\u4f1a\u5ba1\u8ba1\u8be5\u673a\u6784\u7684\u8d22\u52a1\u62a5\u8868\u3002\u6839\u636e\u9002\u7528\u5b89\u6392\uff0c\u6cd5\u5b9a\u673a\u6784\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ef\u4ee5\u7531\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\uff0c\u4e5f\u53ef\u4ee5\u7531\u901a\u8fc7\u6cd5\u5b9a\u7a0b\u5e8f\u9009\u5b9a\u7684\u5176\u4ed6\u5ba1\u8ba1\u5e08\u5ba1\u8ba1\uff1b\u5ba1\u8ba1\u7f72\u4e5f\u4f1a\u5f00\u5c55\u9009\u62e9\u6027\u5ba1\u8ba1\u3002\u5ba1\u8ba1\u7f72\u5728 FY2025\/26 \u62a5\u544a\u4e2d\u8868\u793a\uff0c\u5b83\u4e3a 3 \u4e2a\u6cd5\u5b9a\u673a\u6784\u51fa\u5177\u4e86\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u610f\u89c1\uff0c\u5e76\u5bf9 8 \u4e2a\u7531\u5546\u4e1a\u5ba1\u8ba1\u5e08\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u6cd5\u5b9a\u673a\u6784\u8fdb\u884c\u4e86\u9009\u62e9\u6027\u5ba1\u8ba1\u3002\u8fd9\u4e9b\u6570\u5b57\u6307\u622a\u81f3 2026 \u5e74\u4e09\u6708 31 \u65e5\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u5e76\u4e0d\u4ee3\u8868\u6bcf\u4e2a\u6cd5\u5b9a\u673a\u6784\u90fd\u8981\u63a5\u53d7\u5ba1\u8ba1\u7f72\u6bcf\u5e74\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\uff08[\u5ba1\u8ba1\u7f72 FY2025\/26 \u62a5\u544a](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf)\uff1b[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff1b\u53e6\u89c1[\u6cd5\u5b9a\u673a\u6784](statutory-boards.md)\uff09\n\n## \u5ba1\u8ba1\u7ed3\u679c\u3001\u62a5\u544a\u4e0e\u56fd\u4f1a\u76d1\u7763\n\n\u5ba1\u8ba1\u7f72\u901a\u8fc7\u7ba1\u7406\u51fd\u7b49\u65b9\u5f0f\uff0c\u5411\u53d7\u5ba1\u8ba1\u673a\u6784\u53ca\u76f8\u5173\u76d1\u7763\u673a\u6784\u4f20\u8fbe\u8be6\u7ec6\u7684\u5ba1\u8ba1\u53d1\u73b0\u3002\u91cd\u8981\u53d1\u73b0\u53ef\u80fd\u4f1a\u9009\u5165\u5ba1\u8ba1\u7f72\u7f72\u957f\u7684\u5e74\u5ea6\u62a5\u544a\u3002\u5ba1\u8ba1\u7f72\u7f72\u957f\u5411\u603b\u7edf\u63d0\u4ea4\u62a5\u544a\uff0c\u7531\u603b\u7edf\u5c06\u62a5\u544a\u63d0\u4ea4\u56fd\u4f1a\uff1b\u8be5\u62a5\u544a\u4e3a\u516c\u4f17\u548c\u56fd\u4f1a\u7684\u76d1\u7763\u63d0\u4f9b\u4fe1\u606f\uff0c\u4f46\u672c\u8eab\u4e0d\u662f\u6cd5\u9662\u5224\u51b3\u6216\u5211\u4e8b\u6307\u63a7\u3002\u56fd\u4f1a\u516c\u5171\u8d26\u76ee\u59d4\u5458\u4f1a\uff08PAC\uff09\u662f\u4e00\u4e2a\u56fd\u4f1a\u7279\u9009\u59d4\u5458\u4f1a\uff0c\u8d1f\u8d23\u5ba1\u67e5\u516c\u5171\u8d26\u76ee\u548c\u5ba1\u8ba1\u7f72\u7f72\u957f\u7684\u62a5\u544a\u3002\u5ba1\u8ba1\u7f72\u7f72\u957f\u53ef\u51fa\u5e2d\u516c\u5171\u8d26\u76ee\u59d4\u5458\u4f1a\u4f1a\u8bae\uff0c\u8bf4\u660e\u5ba1\u8ba1\u4e8b\u9879\uff1b\u56fd\u4f1a\u53ca\u5176\u59d4\u5458\u4f1a\u8d1f\u8d23\u51b3\u5b9a\u540e\u7eed\u7684\u56fd\u4f1a\u8ddf\u8fdb\u5de5\u4f5c\u3002\uff08[\u5ba1\u8ba1\u7f72\u6982\u51b5](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/)\uff1b[\u5ba1\u8ba1\u7f72\u62a5\u544a\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-reports\/)\uff1b[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff09\n\n\u516c\u5f00\u53d1\u5e03\u7684\u5e74\u5ea6\u62a5\u544a\u53ea\u5217\u51fa\u90e8\u5206\u5185\u5bb9\uff1a\u62a5\u544a\u5448\u5217\u5ba1\u8ba1\u610f\u89c1\u548c\u91cd\u8981\u5ba1\u8ba1\u53d1\u73b0\uff0c\u5e76\u975e\u6bcf\u6b21\u5ba1\u8ba1\u4e2d\u51fa\u73b0\u7684\u6240\u6709\u8be6\u7ec6\u4e8b\u9879\u3002\u5ba1\u8ba1\u7f72\u8868\u793a\uff0c\u5728 FY2025\/26\uff0c\u5171\u6709 136 \u9879\u5ba1\u8ba1\u53d1\u73b0\u901a\u8fc7\u7ba1\u7406\u51fd\u4f20\u8fbe\uff0c\u5176\u4e2d 29 \u9879\u8f83\u91cd\u8981\u7684\u5ba1\u8ba1\u53d1\u73b0\u5728\u516c\u5f00\u62a5\u544a\u4e2d\u91cd\u70b9\u5217\u51fa\u3002\u8fd9\u4e9b\u6570\u5b57\u5206\u522b\u6307\u4f20\u8fbe\u7ed9\u53d7\u5ba1\u8ba1\u673a\u6784\u7684\u53d1\u73b0\uff0c\u4ee5\u53ca\u5176\u4e2d\u9009\u5165\u516c\u5f00\u62a5\u544a\u7684\u90e8\u5206\uff1b\u4e24\u8005\u90fd\u4e0d\u4ee3\u8868\u68c0\u63a7\u6570\u91cf\u6216\u53d7\u5ba1\u8ba1\u673a\u6784\u6570\u91cf\u3002\u5ba1\u8ba1\u7f72\u62a5\u544a\u5e38\u89c1\u95ee\u9898\u8bf4\u660e\u4e86\u5e74\u5ea6\u62a5\u544a\u7684\u63d0\u4ea4\u548c\u5448\u62a5\u6d41\u7a0b\u3002\uff08[\u5ba1\u8ba1\u7f72 FY2025\/26 \u62a5\u544a](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf)\uff1b[\u5ba1\u8ba1\u7f72\u62a5\u544a\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-reports\/)\uff09\n\n## \u516c\u4f17\u53cd\u9988\u4e0e\u89e3\u8bfb\u8303\u56f4\n\n\u5ba1\u8ba1\u7f72\u6b22\u8fce\u516c\u4f17\u63d0\u4f9b\u6709\u5173\u516c\u5171\u8d44\u91d1\u5b9e\u9645\u6216\u6f5c\u5728\u635f\u5931\u7684\u4fe1\u606f\u3002\u5ba1\u8ba1\u7f72\u4f1a\u8003\u8651\u6536\u5230\u7684\u8d44\u6599\uff1b\u5982\u679c\u8d44\u6599\u663e\u793a\u516c\u5171\u8d44\u91d1\u53ef\u80fd\u6d89\u53ca\u521d\u6b65\u8fdd\u89c4\u60c5\u51b5\uff0c\u4e5f\u53ef\u80fd\u5c55\u5f00\u8c03\u67e5\u3002\u89c6\u4e4e\u4e8b\u9879\u6027\u8d28\uff0c\u5ba1\u8ba1\u7f72\u53ef\u5c06\u8d44\u6599\u8f6c\u4ea4\u76f8\u5173\u673a\u6784\u3001\u8b66\u5bdf\u90e8\u961f\u6216\u8d2a\u6c61\u8c03\u67e5\u5c40\uff08CPIB\uff09\u3002\u662f\u5426\u9009\u53d6\u4e2a\u6848\u3001\u8c03\u67e5\u65f6\u95f4\u548c\u7ed3\u679c\u53d6\u51b3\u4e8e\u5177\u4f53\u4e8b\u5b9e\u3001\u5ba1\u8ba1\u8ba1\u5212\u548c\u8d44\u6e90\uff0c\u56e0\u6b64\uff0c\u63d0\u4ea4\u62a5\u544a\u4e0d\u4ee3\u8868\u5ba1\u8ba1\u7f72\u627f\u8bfa\u4f1a\u5c55\u5f00\u8c03\u67e5\u6216\u4f5c\u51fa\u67d0\u9879\u8ba4\u5b9a\u3002\u5728\u9002\u5f53\u60c5\u51b5\u4e0b\uff0c\u516c\u4f17\u53cd\u9988\u662f\u5ba1\u8ba1\u5de5\u4f5c\u7684\u4e00\u4e2a\u4fe1\u606f\u6765\u6e90\uff0c\u4e0d\u80fd\u66ff\u4ee3\u7d27\u6025\u4e8b\u52a1\u3001\u8b66\u65b9\u6216\u76d1\u7ba1\u673a\u6784\u7684\u901a\u62a5\u6e20\u9053\u3002\uff08[\u5ba1\u8ba1\u7f72\u516c\u4f17\u53cd\u9988\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/givefeedback\/)\uff09\n\n\u5ba1\u8ba1\u7f72\u7684\u610f\u89c1\u662f\u5728\u65e2\u5b9a\u8303\u56f4\u5185\u4f5c\u51fa\u7684\u5ba1\u8ba1\u53d1\u73b0\u3002\u5b83\u53ef\u4ee5\u6307\u51fa\u5f31\u70b9\u6216\u4e0d\u5408\u89c4\u4e4b\u5904\uff0c\u5e76\u4fc3\u4f7f\u91c7\u53d6\u7ea0\u6b63\u63aa\u65bd\uff0c\u4f46\u5ba1\u8ba1\u53d1\u73b0\u4e0d\u7b49\u4e8e\u68c0\u63a7\uff1a\u5ba1\u8ba1\u7f72\u4e0d\u4f1a\u56e0\u6b64\u88c1\u5b9a\u5211\u4e8b\u7f6a\u8d23\u3001\u68c0\u63a7\u4e2a\u4eba\u3001\u5236\u5b9a\u53d7\u5ba1\u8ba1\u673a\u6784\u7684\u653f\u7b56\uff0c\u6216\u5bf9\u5176\u7ee9\u6548\u4f5c\u51fa\u5168\u9762\u8bc4\u65ad\u3002\u540c\u6837\uff0c\u516c\u5171\u8d26\u76ee\u59d4\u5458\u4f1a\u662f\u56fd\u4f1a\u76d1\u7763\u673a\u6784\uff0c\u5e76\u975e\u5ba1\u8ba1\u7f72\u672c\u8eab\uff1b\u4f1a\u8ba1\u603b\u7f72\u8d1f\u8d23\u4f1a\u8ba1\u5de5\u4f5c\uff0c\u5e76\u4e0d\u627f\u62c5\u72ec\u7acb\u5ba1\u8ba1\u804c\u8d23\uff1b\u8d1f\u8d23\u5ba1\u8ba1\u67d0\u6cd5\u5b9a\u673a\u6784\u8d22\u52a1\u62a5\u8868\u7684\u5546\u4e1a\u5ba1\u8ba1\u5e08\u4e5f\u672a\u5fc5\u662f\u5ba1\u8ba1\u7f72\u3002\u603b\u7ed3\u516c\u5171\u90e8\u95e8\u95ee\u8d23\u65f6\uff0c\u6e05\u695a\u533a\u5206\u8fd9\u4e9b\u673a\u6784\u548c\u8bc1\u636e\u7684\u754c\u9650\u81f3\u5173\u91cd\u8981\u3002\uff08[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff1b[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff1b[\u5ba1\u8ba1\u7f72\u516c\u4f17\u53cd\u9988\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/givefeedback\/)\uff09"}},"title_en":"Auditor-General's Office","title_zh":"\u5ba1\u8ba1\u7f72","source_id":"sgkb.government-politics.auditor-general-office","input_hash":"e215dce35cb7290e0857e947fc85569b0d132be4c47f209da049c3c363fa7af4","summary_en":"The Auditor-General's Office (AGO) is Singapore's independent national auditor, constitutionally established to audit public accounts and report findings to the President and Parliament; its audit mandate is distinct from prosecution and overall agency performance evaluation.","summary_zh":"\u5ba1\u8ba1\u7f72\uff08AGO\uff09\u662f\u65b0\u52a0\u5761\u72ec\u7acb\u7684\u56fd\u5bb6\u5ba1\u8ba1\u673a\u6784\uff0c\u6839\u636e\u5baa\u6cd5\u8bbe\u7acb\uff0c\u8d1f\u8d23\u5ba1\u8ba1\u516c\u5171\u8d26\u76ee\u5e76\u5411\u603b\u7edf\u548c\u56fd\u4f1a\u62a5\u544a\u5ba1\u8ba1\u7ed3\u679c\uff1b\u5176\u5ba1\u8ba1\u804c\u8d23\u4e0d\u540c\u4e8e\u68c0\u63a7\u804c\u80fd\u548c\u5bf9\u673a\u6784\u6574\u4f53\u7ee9\u6548\u7684\u8bc4\u4f30\u3002","bundle_sha256":"8efbbed4efc8a8ed46ed2bc14874344f3e9bd6ebbed38142ee8433eb62366dad","evidence_paths":["source\/government-politics\/auditor-general-office.md","artefacts\/retrieval-chunks.jsonl","artefacts\/document-classification.jsonl"],"expected_version":1},"search_text":"Auditor-General's Office\n\u5ba1\u8ba1\u7f72\nThe Auditor-General's Office (AGO) is Singapore's independent national auditor, constitutionally established to audit public accounts and report findings to the President and Parliament; its audit mandate is distinct from prosecution and overall agency performance evaluation.\n\u5ba1\u8ba1\u7f72\uff08AGO\uff09\u662f\u65b0\u52a0\u5761\u72ec\u7acb\u7684\u56fd\u5bb6\u5ba1\u8ba1\u673a\u6784\uff0c\u6839\u636e\u5baa\u6cd5\u8bbe\u7acb\uff0c\u8d1f\u8d23\u5ba1\u8ba1\u516c\u5171\u8d26\u76ee\u5e76\u5411\u603b\u7edf\u548c\u56fd\u4f1a\u62a5\u544a\u5ba1\u8ba1\u7ed3\u679c\uff1b\u5176\u5ba1\u8ba1\u804c\u8d23\u4e0d\u540c\u4e8e\u68c0\u63a7\u804c\u80fd\u548c\u5bf9\u673a\u6784\u6574\u4f53\u7ee9\u6548\u7684\u8bc4\u4f30\u3002\n{\"aliases\":[\"AGO\",\"Auditor-General of Singapore\",\"Singapore national 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Overview\",\"url\":\"https:\\\/\\\/www.ago.gov.sg\\\/who-we-are\\\/overview\\\/\"},{\"accessed\":\"2026-10-19\",\"publisher\":\"Auditor-General's Office\",\"tier\":1,\"title\":\"AGO \u2014 Audit authority\",\"url\":\"https:\\\/\\\/www.ago.gov.sg\\\/who-we-are\\\/authority\\\/\"},{\"accessed\":\"2026-10-19\",\"publisher\":\"Auditor-General's Office\",\"tier\":1,\"title\":\"AGO \u2014 Audit FAQ\",\"url\":\"https:\\\/\\\/www.ago.gov.sg\\\/faq\\\/audit\\\/\"},{\"accessed\":\"2026-10-19\",\"publisher\":\"Auditor-General's Office\",\"tier\":1,\"title\":\"AGO \u2014 Reports FAQ\",\"url\":\"https:\\\/\\\/www.ago.gov.sg\\\/faq-reports\\\/\"},{\"accessed\":\"2026-10-19\",\"publisher\":\"Auditor-General's Office\",\"tier\":1,\"title\":\"AGO \u2014 General FAQ\",\"url\":\"https:\\\/\\\/www.ago.gov.sg\\\/faq-general\\\/\"},{\"accessed\":\"2026-10-19\",\"publisher\":\"Auditor-General's Office\",\"tier\":1,\"title\":\"AGO \u2014 Public feedback and whistleblowing\",\"url\":\"https:\\\/\\\/www.ago.gov.sg\\\/faq\\\/givefeedback\\\/\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Auditor-General's Office\",\"tier\":1,\"title\":\"AGO \u2014 Annual Reports\",\"url\":\"https:\\\/\\\/www.ago.gov.sg\\\/publications\\\/annual-reports\\\/\"},{\"accessed\":\"2026-10-20\",\"published\":\"2026-07-02\",\"publisher\":\"Auditor-General's Office\",\"tier\":1,\"title\":\"AGO \u2014 Report of the Auditor-General for FY2025\\\/26\",\"url\":\"https:\\\/\\\/isomer-user-content.by.gov.sg\\\/357\\\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\\\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf\"},{\"accessed\":\"2026-10-19\",\"publisher\":\"Singapore Statutes Online\",\"tier\":1,\"title\":\"Constitution of the Republic of Singapore, Article 148F\",\"url\":\"https:\\\/\\\/sso.agc.gov.sg\\\/Act\\\/CONS1963?ProvIds=pr148F-\"},{\"accessed\":\"2026-10-19\",\"publisher\":\"Singapore Statutes Online\",\"tier\":1,\"title\":\"Audit Act 1966\",\"url\":\"https:\\\/\\\/sso.agc.gov.sg\\\/Act\\\/AA1966\"}],\"status\":\"verified\",\"summary\":\"The Auditor-General's Office (AGO) is Singapore's independent national auditor, constitutionally established to audit public accounts and report findings to the President and Parliament; its audit mandate is distinct from prosecution and overall agency performance evaluation.\",\"tags\":[\"agency\",\"public-finance\",\"policy\"],\"temporal_scope\":\"current\",\"title\":\"Auditor-General's Office\",\"topics\":[\"sgtopic.government\",\"sgtopic.government.auditor-general-office\"],\"volatility\":\"slow\"}\n# Auditor-General's Office\n\nSingapore's Auditor-General's Office (AGO) is the independent organ of state that serves as the national auditor. It examines whether public money and resources are properly accounted for and used under lawful authority. AGO is not part of the Ministry of Finance (MOF): it is institutionally distinct from MOF's Accountant-General's Department and acts as the Government's external auditor. Its central public-accountability route is through the Auditor-General's reports to the President and Parliament. ([AGO overview](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [Constitution, Article 148F](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-))\n\n## Constitutional position and independence\n\nArticle 148F of the Constitution establishes the office of Auditor-General. The President appoints the Auditor-General on the advice of the Prime Minister, after the Prime Minister consults the Chairperson of the Public Service Commission; the President may exercise constitutional discretion not to concur. The constitutional safeguards also limit removal: inability to perform the office's functions or misbehaviour must be established through a tribunal chaired by the Chief Justice and including two Supreme Court judges, with the required concurrence and constitutional process. The Auditor-General's term is six years, with eligibility for reappointment. These arrangements place the office outside the ordinary chain of an audited ministry, while the appointment mechanism remains constitutionally defined rather than popularly elected. ([Constitution, Article 148F](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/))\n\nAGO is institutionally distinct from the Accountant-General's Department (AGD). AGO is the external auditor; AGD, within the Ministry of Finance, performs government accounting and finance functions. The distinction is useful when interpreting references to public accounts: the body maintaining or administering accounting processes is not the same body independently auditing them. The Audit Act and other written laws, together with constitutional provisions, define the office's authority and duties. ([AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [accountant generals department](\/en\/knowledge\/article\/sgkb.government-politics.accountant-generals-department); [Audit Act 1966](https:\/\/sso.agc.gov.sg\/Act\/AA1966))\n\n## What AGO audits and how\n\nAGO audits government ministries and departments, organs of state, statutory boards, government funds and other public authorities within its legal mandate. Its authority can also extend to entities administering public funds where prescribed by law or where the relevant statutory process permits an audit. For non-government entities receiving public funds, a \u201cfollow-the-dollar\u201d audit is not an unrestricted general audit: the Audit Act provides for the relevant ministerial direction when an audit is considered to be in the public interest. The examination focuses on the use of public funds and compliance with the applicable conditions. ([AGO audit authority](https:\/\/www.ago.gov.sg\/who-we-are\/authority\/); [Audit Act 1966](https:\/\/sso.agc.gov.sg\/Act\/AA1966); [AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/))\n\nDifferent audit products answer different questions. A financial-statement audit expresses an opinion on whether an entity's annual statements are fairly presented under the applicable accounting framework. A selective audit examines chosen activities or operations related to accounts and may identify control weaknesses, non-compliance, excess, extravagance, waste or serious inefficiency; it does not amount to an overall rating of an organisation's performance. A thematic audit examines a selected cross-cutting area, potentially across multiple entities, and can also identify sound practices. The type and scope of each engagement therefore constrain what can fairly be inferred from its findings. ([AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/))\n\nThe presence of a statutory board does not mean AGO audits that board's financial statements every year. Under the applicable arrangements, a board's annual financial statements may be audited by the Auditor-General or another auditor selected through the statutory process; AGO also conducts selective audits. In its FY2025\/26 report, AGO said it issued financial-statement audit opinions for 3 statutory boards and conducted selective audits of 8 boards whose financial statements were audited by commercial auditors. Those are counts for the financial year ending 31 March 2026, not a rule that every board receives an annual AGO financial-statement audit. ([AGO FY2025\/26 report](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf); [AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/); see also [statutory boards](statutory-boards.md))\n\n## Findings, reports and parliamentary scrutiny\n\nAGO communicates detailed audit observations to the audited organisations and relevant supervising bodies, including through management letters. Significant findings may be selected for the Auditor-General's annual report. The Auditor-General submits the report to the President, who presents it to Parliament; the report informs public and parliamentary scrutiny but is not itself a court judgment or a criminal charge. The Public Accounts Committee (PAC), a parliamentary select committee, examines public accounts and the Auditor-General's reports. The Auditor-General may attend PAC meetings to clarify audit matters, while decisions about parliamentary follow-up belong to Parliament and its committee. ([AGO overview](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/); [AGO reports FAQ](https:\/\/www.ago.gov.sg\/faq-reports\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/))\n\nThe published annual report is selective: it presents audit opinions and significant observations rather than every detailed matter arising from every audit. For FY2025\/26, AGO said that 136 audit findings were conveyed through management letters, while 29 more significant observations were highlighted in the public report. These figures refer respectively to findings communicated to auditees and the subset selected for public reporting; neither count represents prosecutions or the number of audited organisations. AGO's reports FAQ describes the annual report's submission and presentation path. ([AGO FY2025\/26 report](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf); [AGO reports FAQ](https:\/\/www.ago.gov.sg\/faq-reports\/))\n\n## Public feedback and limits of interpretation\n\nAGO invites information about actual or potential loss of public funds. It considers submissions and may investigate where information indicates a prima facie irregularity involving public funds; depending on the matter, it may refer information to the relevant agency, Police or CPIB. Selection, timing and outcome depend on the facts, audit programme and resources, so a report should not be treated as a promise of an investigation or a finding. Public feedback is an input to audit work, not a substitute for emergency, police or regulatory reporting channels where those are appropriate. ([AGO public feedback FAQ](https:\/\/www.ago.gov.sg\/faq\/givefeedback\/))\n\nAn AGO observation is an audit finding within a defined scope. It can identify weaknesses or non-compliance and prompt corrective action, but an audit finding is not a prosecution: AGO does not thereby determine criminal guilt, prosecute individuals, set the audited agency's policy, or provide a comprehensive performance verdict. Likewise, the PAC is a parliamentary scrutiny body, not AGO itself; AGD's accounting role is not the independent audit role; and the commercial auditor of a board's financial statements is not necessarily AGO. Keeping these institutional and evidential boundaries clear is essential when summarising public-sector accountability. ([AGO audit FAQ](https:\/\/www.ago.gov.sg\/faq\/audit\/); [AGO general FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [AGO public feedback FAQ](https:\/\/www.ago.gov.sg\/faq\/givefeedback\/))\n# \u5ba1\u8ba1\u7f72\n\n\u65b0\u52a0\u5761\u5ba1\u8ba1\u7f72\uff08AGO\uff09\u662f\u72ec\u7acb\u7684\u56fd\u5bb6\u673a\u5173\uff0c\u62c5\u4efb\u56fd\u5bb6\u5ba1\u8ba1\u673a\u6784\u3002\u5ba1\u8ba1\u7f72\u5ba1\u67e5\u516c\u5171\u8d44\u91d1\u548c\u8d44\u6e90\u662f\u5426\u5f97\u5230\u59a5\u5584\u6838\u7b97\uff0c\u5e76\u5728\u5408\u6cd5\u6388\u6743\u4e0b\u4f7f\u7528\u3002\u5ba1\u8ba1\u7f72\u4e0d\u5c5e\u4e8e\u8d22\u653f\u90e8\uff08MOF\uff09\uff1a\u5b83\u5728\u673a\u6784\u4e0a\u72ec\u7acb\u4e8e\u8d22\u653f\u90e8\u5c5e\u4e0b\u7684\u4f1a\u8ba1\u603b\u7f72\uff0c\u5e76\u4f5c\u4e3a\u653f\u5e9c\u7684\u5916\u90e8\u5ba1\u8ba1\u673a\u6784\u5c65\u804c\u3002\u5176\u4e3b\u8981\u7684\u516c\u5171\u95ee\u8d23\u9014\u5f84\u662f\u5ba1\u8ba1\u7f72\u7f72\u957f\u5411\u603b\u7edf\u548c\u56fd\u4f1a\u63d0\u4ea4\u62a5\u544a\u3002\uff08[\u5ba1\u8ba1\u7f72\u6982\u51b5](https:\/\/www.ago.gov.sg\/who-we-are\/overview\/)\uff1b[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff1b[\u300a\u5baa\u6cd5\u300b\u7b2c 148F \u6761](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-)\uff09\n\n## \u5baa\u6cd5\u5730\u4f4d\u4e0e\u72ec\u7acb\u6027\n\n\u300a\u5baa\u6cd5\u300b\u7b2c 148F 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148F \u6761](https:\/\/sso.agc.gov.sg\/Act\/CONS1963?ProvIds=pr148F-)\uff1b[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff09\n\n\u5ba1\u8ba1\u7f72\u5728\u673a\u6784\u4e0a\u72ec\u7acb\u4e8e\u4f1a\u8ba1\u603b\u7f72\uff08AGD\uff09\u3002\u5ba1\u8ba1\u7f72\u662f\u5916\u90e8\u5ba1\u8ba1\u673a\u6784\uff1b\u96b6\u5c5e\u8d22\u653f\u90e8\u7684\u4f1a\u8ba1\u603b\u7f72\u8d1f\u8d23\u653f\u5e9c\u4f1a\u8ba1\u548c\u8d22\u52a1\u804c\u80fd\u3002\u7406\u89e3\u516c\u5171\u8d26\u76ee\u76f8\u5173\u5185\u5bb9\u65f6\uff0c\u8fd9\u4e00\u533a\u522b\u5f88\u6709\u7528\uff1a\u7ef4\u62a4\u6216\u7ba1\u7406\u4f1a\u8ba1\u6d41\u7a0b\u7684\u673a\u6784\uff0c\u5e76\u975e\u72ec\u7acb\u5ba1\u8ba1\u8fd9\u4e9b\u8d26\u76ee\u7684\u673a\u6784\u3002\u300a\u5ba1\u8ba1\u6cd5\u300b\u548c\u5176\u4ed6\u6210\u6587\u6cd5\uff0c\u4ee5\u53ca\u5baa\u6cd5\u6761\u6587\uff0c\u5171\u540c\u754c\u5b9a\u5ba1\u8ba1\u7f72\u7684\u6743\u9650\u548c\u804c\u8d23\u3002\uff08[\u5ba1\u8ba1\u7f72\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff1b[\u4f1a\u8ba1\u603b\u7f72](\/zh\/knowledge\/article\/sgkb.government-politics.accountant-generals-department)\uff1b[\u300a1966 \u5e74\u5ba1\u8ba1\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/AA1966)\uff09\n\n## \u5ba1\u8ba1\u8303\u56f4\u4e0e\u65b9\u5f0f\n\n\u5ba1\u8ba1\u7f72\u6839\u636e\u5176\u6cd5\u5b9a\u804c\u8d23\u5ba1\u8ba1\u653f\u5e9c\u5404\u90e8\u548c\u90e8\u95e8\u3001\u56fd\u5bb6\u673a\u5173\u3001\u6cd5\u5b9a\u673a\u6784\u3001\u653f\u5e9c\u57fa\u91d1\u53ca\u5176\u4ed6\u516c\u5171\u673a\u6784\u3002\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\u6216\u76f8\u5173\u6cd5\u5b9a\u7a0b\u5e8f\u5141\u8bb8\u7684\u60c5\u51b5\uff0c\u5176\u6743\u9650\u4e5f\u53ef\u6db5\u76d6\u7ba1\u7406\u516c\u5171\u8d44\u91d1\u7684\u5b9e\u4f53\u3002\u5bf9\u4e8e\u83b7\u5f97\u516c\u5171\u8d44\u91d1\u7684\u975e\u653f\u5e9c\u5b9e\u4f53\uff0c\u201c\u8ffd\u8e2a\u8d44\u91d1\u6d41\u5411\u201d\u7684\u5ba1\u8ba1\u5e76\u975e\u4e0d\u53d7\u9650\u5236\u7684\u5168\u9762\u5ba1\u8ba1\uff1a\u300a\u5ba1\u8ba1\u6cd5\u300b\u89c4\u5b9a\uff0c\u5982\u679c\u8ba4\u4e3a\u5ba1\u8ba1\u7b26\u5408\u516c\u5171\u5229\u76ca\uff0c\u987b\u7531\u76f8\u5173\u90e8\u957f\u4f5c\u51fa\u6307\u793a\u3002\u5ba1\u67e5\u91cd\u70b9\u662f\u516c\u5171\u8d44\u91d1\u7684\u4f7f\u7528\u60c5\u51b5\uff0c\u4ee5\u53ca\u662f\u5426\u9075\u5b88\u9002\u7528\u6761\u4ef6\u3002\uff08[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u6743\u9650](https:\/\/www.ago.gov.sg\/who-we-are\/authority\/)\uff1b[\u300a1966 \u5e74\u5ba1\u8ba1\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/AA1966)\uff1b[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff09\n\n\u4e0d\u540c\u7684\u5ba1\u8ba1\u9879\u76ee\u56de\u7b54\u4e0d\u540c\u7684\u95ee\u9898\u3002\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4f1a\u5c31\u67d0\u5b9e\u4f53\u7684\u5e74\u5ea6\u62a5\u8868\u662f\u5426\u6309\u7167\u9002\u7528\u7684\u4f1a\u8ba1\u6846\u67b6\u516c\u5141\u5448\u5217\u53d1\u8868\u610f\u89c1\u3002\u9009\u62e9\u6027\u5ba1\u8ba1\u4f1a\u68c0\u67e5\u4e0e\u8d26\u76ee\u6709\u5173\u7684\u7279\u5b9a\u6d3b\u52a8\u6216\u8fd0\u4f5c\uff0c\u5e76\u53ef\u80fd\u53d1\u73b0\u7ba1\u63a7\u5f31\u70b9\u3001\u4e0d\u5408\u89c4\u3001\u8d85\u652f\u3001\u94fa\u5f20\u6d6a\u8d39\u6216\u4e25\u91cd\u6548\u7387\u4f4e\u4e0b\uff1b\u8fd9\u5e76\u4e0d\u7b49\u4e8e\u5bf9\u673a\u6784\u7ee9\u6548\u4f5c\u51fa\u6574\u4f53\u8bc4\u7ea7\u3002\u4e3b\u9898\u5ba1\u8ba1\u5219\u68c0\u67e5\u9009\u5b9a\u7684\u8de8\u9886\u57df\u4e8b\u9879\uff0c\u53ef\u80fd\u6d89\u53ca\u591a\u4e2a\u5b9e\u4f53\uff0c\u4e5f\u53ef\u80fd\u53d1\u73b0\u826f\u597d\u505a\u6cd5\u3002\u56e0\u6b64\uff0c\u5ba1\u8ba1\u9879\u76ee\u7684\u7c7b\u578b\u548c\u8303\u56f4\u51b3\u5b9a\u4e86\u54ea\u4e9b\u7ed3\u8bba\u53ef\u4ee5\u4ece\u5ba1\u8ba1\u7ed3\u679c\u4e2d\u5408\u7406\u63a8\u65ad\u3002\uff08[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff09\n\n\u6cd5\u5b9a\u673a\u6784\u7684\u5b58\u5728\uff0c\u5e76\u4e0d\u610f\u5473\u7740\u5ba1\u8ba1\u7f72\u6bcf\u5e74\u90fd\u4f1a\u5ba1\u8ba1\u8be5\u673a\u6784\u7684\u8d22\u52a1\u62a5\u8868\u3002\u6839\u636e\u9002\u7528\u5b89\u6392\uff0c\u6cd5\u5b9a\u673a\u6784\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ef\u4ee5\u7531\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\uff0c\u4e5f\u53ef\u4ee5\u7531\u901a\u8fc7\u6cd5\u5b9a\u7a0b\u5e8f\u9009\u5b9a\u7684\u5176\u4ed6\u5ba1\u8ba1\u5e08\u5ba1\u8ba1\uff1b\u5ba1\u8ba1\u7f72\u4e5f\u4f1a\u5f00\u5c55\u9009\u62e9\u6027\u5ba1\u8ba1\u3002\u5ba1\u8ba1\u7f72\u5728 FY2025\/26 \u62a5\u544a\u4e2d\u8868\u793a\uff0c\u5b83\u4e3a 3 \u4e2a\u6cd5\u5b9a\u673a\u6784\u51fa\u5177\u4e86\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u610f\u89c1\uff0c\u5e76\u5bf9 8 \u4e2a\u7531\u5546\u4e1a\u5ba1\u8ba1\u5e08\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u6cd5\u5b9a\u673a\u6784\u8fdb\u884c\u4e86\u9009\u62e9\u6027\u5ba1\u8ba1\u3002\u8fd9\u4e9b\u6570\u5b57\u6307\u622a\u81f3 2026 \u5e74\u4e09\u6708 31 \u65e5\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u5e76\u4e0d\u4ee3\u8868\u6bcf\u4e2a\u6cd5\u5b9a\u673a\u6784\u90fd\u8981\u63a5\u53d7\u5ba1\u8ba1\u7f72\u6bcf\u5e74\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\uff08[\u5ba1\u8ba1\u7f72 FY2025\/26 \u62a5\u544a](https:\/\/isomer-user-content.by.gov.sg\/357\/4f8ec87d-3c06-4ada-bc7c-80214c49cfd9\/Report%20of%20the%20Auditor-General%20for%20FY2025-26.pdf)\uff1b[\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq\/audit\/)\uff1b\u53e6\u89c1[\u6cd5\u5b9a\u673a\u6784](statutory-boards.md)\uff09\n\n## 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