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The establishment of the Office Controller and Auditor General Zanzibar is derived from the Article 112 of the Zanzibar Constitution of 1984.  In this regard, the functions of the OCAGZ are governed by the provisions of Act no. 11 of 2003.  For this purpose the Public Finance Act no. 12 of 2005 was also established to guide the functions of the OCAGZ.

According to the Zanzibar Constitution of 1984 Article 112(3) requires the Controller and Auditor General among other things:- 

  1. to satisfy herself that any proposed withdrawal from the Consolidated Fund is authorized by law, and, if so satisfied, to approve such withdrawal;

  2. to satisfy himself that all moneys that have been appropriated by the House and disbursed have been applied to the purpose to which they were so appropriated and  the expenditure conforms to the authority that governs it: and

  3. at least once in every year to audit and report on the public accounts of the Revolutionary Government of Zanzibar, the accounts of all offices and departments of the Revolutionary Government of Zanzibar, the accounts of every commission or organ established by the Constitution and the accounts of the House of Representatives.

For the effectiveness of operations of statutory obligation, the Office of the Controller and Auditor General has been established under Act no. 11 of 2003 in order to enhance its operations efficiently and effectively which contribute to proper utilization of public funds in particular, and to national economic growth and development in general.