The Role of the Audit Office
The roles and responsibilities of the Audit Office and the Auditor General are set out in the Audit Act of 2004
The main role of the Auditor General is to audit the accounts of all public agencies, including ministries and other government bodies to ensure that all monies are spent responsibly and for the purposes intended. The Auditor General is also responsible for the proper day to day management of the Audit Office and general supervision of its employees.
When conducting an audit, the Auditor General examines the financial and accounting records of public corporations and organizations using generally accepted auditing standards.In particular, the Auditor General checks whether:
Once an audit of a government organization has been completed, the Auditor General will provide the Head of that organization with a report on the findings of the audit with recommendations for improvements.
Every year, the Auditor General produces a report on the findings of the audits conducted on the public accounts of Guyana for the preceding year.
The Report of the Auditor General contains useful information on:
The overall financial performance of the government organizations, including details on revenue and expenditure;
This report is presented to the Speaker of the National Assembly who lays this report before the National Assembly.
This report, after being presented to the National Assembly, becomes a public document and can be obtained on the Audit Office's website or may also be purchased at the Audit Office for a small fee.
The Audit Act specifies legal penalties for anyone who commits any of the following offences:
If convicted of an offence, a person may be fined up to two hundred thousand Guyana dollars (G$200,000) and spend not more than 5 years in jail.
You can help the Audit Office in making sure your tax dollars are used properly by reporting inappropriate or suspicious activities to the Audit Office.Your report will be kept in confidence.
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