Under the Tynwald Auditor General Act 2011, the TAG has a power:
- under section 6, to carry out a value for money inspection to determine whether a body is discharging its functions, and using its resources, economically, effectively and efficiently; and
- under section 10, at the request of a member of the public, Tynwald or a member of Tynwald, to investigate any matter relating to the performance of a body’s functions or the economic, effective or efficient use of resources.
- under section 12(5) to lay such other reports with respect to the exercise of his functions as he thinks fit.
The powers under sections 6 and 10 relate to the ‘three Es’:
- Economy: minimising the cost of resources used or required – spending less;
- Efficiency: the relationship between the output from goods or services and the resources to produce them – spending well; and
- Effectiveness: the relationship between the intended and actual results of public spending – spending wisely.
In 2010 Tynwald expressed the view that Audit Vannin should identify savings covering the cost of the Office from its third year onwards.
Reports
Below is a list of reports issued in each year, including project briefs and performance plans prepared by bodies in response to recommendations made by TAG.