About Us
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 interest.
Article 223 of the Constitution provides for an Auditor General for Guyana whose Office shall be a Public Office; and an Audit Office, comprising the Auditor General and the officers and employees appointed thereto.
The Auditor General shall be the external auditor of the public accounts of Guyana and in the discharge of his functions, shall have complete discretion in examining and reporting on the receipt, disbursement, and control of public moneys and on the economy, efficiency and effectiveness in the use of such moneys.
The Auditor General shall in accordance with Article 223 (3) of the Constitution submit reports to the Speaker of the National Assembly, who shall cause them to be laid before the National Assembly.
Section 25 of the Audit Act requires the Auditor General to report annually, and within nine months of the end of each fiscal year, on the results of his audit of the consolidated financial statements and the accounts of budget agencies in relation to that fiscal year.
Furthermore, the Audit Act of 2004 Part V section 28 states, " The Auditor General shall, in accordance with article 223(3) of the Constitution, submit his reports to the Speaker of the National Assembly, who shall cause them to be laid before the Assembly."
Rules, Policy & Procedures Manual
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 interest.
Article 223 of the Constitution provides for an Auditor General for Guyana whose Office shall be a Public Office; and an Audit Office, comprising the Auditor General and the officers and employees appointed thereto.
The Auditor General shall be the external auditor of the public accounts of Guyana and in the discharge of his functions, shall have complete discretion in examining and reporting on the receipt, disbursement, and control of public moneys and on the economy, efficiency and effectiveness in the use of such moneys.
The Auditor General shall in accordance with Article 223 (3) of the Constitution submit reports to the Speaker of the National Assembly, who shall cause them to be laid before the National Assembly.
Section 25 of the Audit Act requires the Auditor General to report annually, and within nine months of the end of each fiscal year, on the results of his audit of the consolidated financial statements and the accounts of budget agencies in relation to that fiscal year.
Furthermore, the Audit Act of 2004 Part V section 28 states, " The Auditor General shall, in accordance with article 223(3) of the Constitution, submit his reports to the Speaker of the National Assembly, who shall cause them to be laid before the Assembly."
Rules, Policy & Procedures Manual
