According to Section 23 of the Public Audit Act No. 7 of 2023, it is with this established the Audit Service Board which has exclusive mandate on human resources issues. The organization structure of the OCAGZ consists of the Controller and Auditor General who is assisted by the Deputy Controller and Auditor General, both are appointed by the President. The structure consists of six (6) directorates, six (6) units, and sixteen (16) divisions by which the heads are appointed by the Audit Service Board. The Figure below presents the organizational structure of the OCAGZ.