Audit Office of Guyana : AOG

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:

The monies allocated to various government bodies have been used:

- economically (spending less);
- efficiently (spending well); and
- effectively (spending wisely)

The Audit Office is the public's watchdog for government accountability.

The Audit Office serves the public's interest by checking that government organizations spend the money collected from taxpayers carefully and without waste.

The Audit Office is staffed by the Auditor General and other employees.

The Auditor General is a public servant who is appointed in accordance with Article 223 of the Constitution of the Cooperative Republic of Guyana.

The Auditor General works independently of any other government agency and produces work, free of any influence.

Financial and accounting records are properly kept;
There are adequate checks and balances at the various government agencies;
Taxpayers' money is being used in a responsible and economical manner and for the purposes intended; and
Government bodies conduct their operations in a manner that is acceptable to the Parliament and people of the Cooperative Republic of Guyana.

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;

the public debt of Guyana;
the cash position of the Government;
financial management, accounting systems and legislation;
staffing issues; and
key findings relating to ministries, departments and regions.

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:

Intentionally prevents the Auditor General or an authorized officer in the discharge of official duties.
Does not comply with any lawful requirement of the Auditor General.
Provides misleading information.
Misrepresents his or her level of authority.

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.

To make a report, call 592-225-7592 or E-mail: agconfidential@audit.org.gy or write to the Auditor General, PO Box 1002, 63 High Street, Kingston, Georgetown.