The Auditor General


DEODAT SHARMA Auditor General, Guyana

(2012 - Present)

Chairman, CAROSAI (2019—2022)

Mr. Deodat Sharma started his journey at the Audit Office of Guyana in April 1980. He served as acting Auditor General from 1 January 2005 and became the substantive Auditor General of the Cooperative Republic of Guyana on 31 October 2012.

His tenure at the Audit Office of Guyana has been over forty years. Mr. Sharma has extensive knowledge in accounting and auditing. He is a graduate of the University of Guyana and is a fellow of the Canadian Comprehensive Auditing Foundation (CCAF-FCVI) now the Canadian Audit and Accountability Foundation (CAAF). He was also trained by the USDA Graduate School.

Mr. Sharma served as a member of the CARICOM Audit Committee (2011 to 2015), Vice Chairman of CAROSAI (2016 to 2019), Chairman of CAROSAI (2019 to 2022).

He also serves as Advisor to the Public Accounts Committee of Guyana and is a member of the CARICOM Audit Committee.

Roles and Responsibilities

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.

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)

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: or write to the Auditor General, PO Box 1002, 63 High Street, Kingston, Georgetown.

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