THE OFFICE OF THE AUDITOR GENERAL

AND THE AUDITOR GENERAL’S DEPARTMENT

MEETING WITH REPRESENTATIVES OF THE

COMMITTEE FOR MECHANISMS FOR THE FOLLOW-UP

ON THE IMPLEMNTATION OF THE INTER-AMERICAN

CONVENTION AGAINST CORRUPTION

DATE: WEDNESDAY OCTOBER 03, 2012

VENUE: OFFICE OF THE AUDITOR GENERAL

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THE OFFICE OF THE AUDITOR GENERAL

AND THE AUDITOR GENERAL’S DEPARTMENT

Vision Statement

An audit institution of the highest international

calibre championing good governance and

protecting the interest of the people.

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Mission Statement

In order to operationalize this vision, the Auditor

General’s Department Mission is:

To effectively review the management and use of

state resources by employing a variety of relevant

auditing types and techniques and reporting to

Parliament on a timely basis.

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THE OFFICE OF THE AUDITOR GENERAL

AND THE AUDITOR GENERAL’S DEPARTMENT

The Office of the Auditor General and the

Auditor General’s Department has a distinct

transparency and accountability-centred

orientation and its mandate legislatively is to audit

the Public Accounts of Trinidad and Tobago.

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THE OFFICE OF THE AUDITOR GENERAL

AND THE AUDITOR GENERAL’S DEPARTMENT

Legislative Framework

Section 116 (1) to (6) of The Constitution establishes:

- the office of Auditor General (a single office agency) whose office is a public office; and

- the functions of the Auditor General.

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Legislative Framework (Cont’d)

oThe framework for financial management of the

office of the Auditor General and the Auditor

General’s Department is found in the Exchequer

and Audit Act, Chapter 69:01, the Financial

Regulations 1965, and the Financial Instructions

1965.

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Legislative Framework (Cont’d)

o Specific functions of the Auditor General are set

out at sections 9(1) and 9(2) of the Exchequer

and Audit Act, Chapter 69:01.

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THE OFFICE OF THE AUDITOR GENERAL

AND THE AUDITOR GENERAL’S DEPARTMENT

Other Legislative Authority

Some examples of other legislation relating to Statutory Boards and Similar Bodies that provide specific authority for the audit of accounts and financial statements by the Auditor General include:

The Tobago House of Assembly Act.

Municipal Corporations Act (section 113(2).

Regional Health Authorities Act (section 25(2).

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THE OFFICE OF THE AUDITOR GENERAL

AND THE AUDITOR GENERAL’S DEPARTMENT

Other Legislative Authority (Con’td)

The Civil Service Act (Chapter 23:01) and

Regulations – Governs the relationship between

the Auditor General’s Department and public

officers in such areas as Consultation, Industrial

Relations and terms and conditions of

employment and Code of Conduct.

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Other Legislative Authority (Con’td)

o The Public Service Commission Regulations -

Section 121 (1) of the Constitution of Trinidad

and Tobago empowers the Public Service

Commission to appoint, promote, discipline,

transfer and to confirm appointments of Public

Officers. Section 127 (1) allows for delegation to

the Auditor General of some functions of the

Commission.

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Other Legislative Authority (Con’td)

Central Tenders Board Regulations and

Amendments - provide the framework for the

execution of procurement practices in respect of

the acquisition of goods and services.

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Services Provided

Summary of Auditor General’s Department

projects, programmes and services:

Audit of the Public Accounts of Trinidad and

Tobago.

Audit of all offices, courts, and authorities of

Trinidad and Tobago.

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Services Provided (Cont’d)

Summary of Auditor General’s Department

projects, programmes and services:

o Audit of the accounts and financial

statements of Statutory Boards and Similar

Bodies.

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Services Provided (Cont’d)

Summary of Auditor General’s Department

projects, programmes and services:

o Audit of the accounts and financial statements

of all state enterprises owned or controlled by

or on behalf of the State (empowered to

audit).

o Submission of annual reports to Parliament on

these accounts.14

Services Provided (Cont’d)

Summary of Auditor General’s Department

projects, programmes and services:

o Provision of services to the Public Accounts

Committee and Public Accounts (Enterprises)

Committee of Parliament.

oPre-audit of separation benefits.

oValue for Money Audits/Performance Audits.

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Services Provided (Cont’d)

Summary of Auditor General’s Department

projects, programmes and services:

oApproval of grants of credit on the Exchequer

Account.

oAudit of programmes/projects partly funded by

International Lending Agencies.

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THE OFFICE OF THE AUDITOR GENERAL

AND THE AUDITOR GENERAL’S DEPARTMENT

Coordination with other governing bodies

Section 113 (4) of the Municipal Corporations Act

also sets out the requirements of the Auditor

General to:

(a)disallow every item of account which is

contrary to law;

(b) levy surcharge where the amount of any

expenditure disallowed upon any officer or

member responsible;17

Coordination with other governing bodies (Cont’d)

Section 113 (4) of the Municipal Corporations Act

also sets out the requirements of the Auditor

General to:

(c) surcharge any sum which has not been duly

brought into account upon the person by whom

that sum ought to have been brought into account;

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Coordination with other governing bodies

(Cont’d)

Section 113 (4) of the Municipal Corporations Act

also sets out the requirements of the Auditor

General to:

(d) surcharge the amount of any loss or deficiency

upon any person by whose negligence or

misconduct then loss or deficiency has been

incurred.19

THANK YOU

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