The Audit Office of Guyana (AOG) scrutinises the expenditure
of public funds on behalf of Parliament. The Office conducts financial
audits of all publicly funded entities, including donor-funded entities,
local government agencies and trade unions, in Guyana.
The office of the Auditor General is established by
the Constitution of the Republic of
Guyana. The Constitution also secures the independence of the Office,
describes its principal functions, and articulates provisions to govern
the appointment of the Auditor General.
The Audit Act (2004)
of the Laws of Guyana as amended, details specific provisions regarding
the duties and powers of the Auditor General in relation to central
government agencies and other entities in which the State has a controlling