THE OFFICE OF THE AUDITOR GENERAL AND THE AUDITOR GENERAL

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THE OFFICE OF THE AUDITOR GENERAL AND THE
AUDITOR GENERALS 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 GENERALS 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 Generals 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 GENERALS DEPARTMENT

• The Office of the Auditor General and the Auditor
  Generals 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 GENERALS 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 (Contd)
• The framework for financial management of the
  office of the Auditor General and the Auditor
  Generals Department is found in the Exchequer
  and Audit Act, Chapter 6901, the Financial
  Regulations 1965, and the Financial Instructions
  1965.

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• Legislative Framework (Contd)
• Specific functions of the Auditor General are set
  out at sections 9(1) and 9(2) of the Exchequer
  and Audit Act, Chapter 6901.

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THE OFFICE OF THE AUDITOR GENERAL AND THE
AUDITOR GENERALS 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 GENERALS DEPARTMENT

• Other Legislative Authority (Contd)
• The Civil Service Act (Chapter 2301) and
  Regulations Governs the relationship between
  the Auditor Generals 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 (Contd)
• 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
(Contd) 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 Generals 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 (Contd)
• Summary of Auditor Generals Department projects,
  programmes and services
• Audit of the accounts and financial statements of
  Statutory Boards and Similar Bodies.

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• Services Provided (Contd)
• Summary of Auditor Generals Department projects,
  programmes and services
• Audit of the accounts and financial statements of
  all state enterprises owned or controlled by or
  on behalf of the State (empowered to audit).
• Submission of annual reports to Parliament on
  these accounts.

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• Services Provided (Contd)
• Summary of Auditor Generals Department projects,
  programmes and services
• Provision of services to the Public Accounts
  Committee and Public Accounts (Enterprises)
  Committee of Parliament.
• Pre-audit of separation benefits.
• Value for Money Audits/Performance Audits.

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• Services Provided (Contd)
• Summary of Auditor Generals Department projects,
  programmes and services
• Approval of grants of credit on the Exchequer
  Account.
• Audit of programmes/projects partly funded by
  International Lending Agencies.

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THE OFFICE OF THE AUDITOR GENERAL AND THE
AUDITOR GENERALS DEPARTMENT

• Coordination with other governing bodies
• Section 113 (4) of the Municipal Corporations Act
  also sets out the requirements of the Auditor
  General to
• 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

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Coordination with other governing bodies
(Contd) 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
(Contd) 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.
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THANK YOU