Article 223 - Establishment and Independence of Office
(1) There shall be an Auditor General for Guyana, whose office shall be a public office.
(2) The public accounts of Guyana and of all officers and authorities of the Government of Guyana (including the Commissions established by this Constitution) and the accounts of the Clerk of National Assembly and of all courts in Guyana shall be audited and reported on by the Auditor General, and for that purpose the Auditor General or any person authorised by him in that behalf shall have access to all books, records, returns and other documents relating to those accounts.
(3) The Auditor General shall submit his reports to the Minister responsible for finance, who shall cause them to be laid before the National Assembly.
(4) Subject to article 118, in the exercise of his functions under this Constitution the Auditor General shall not be subject to the direction or control of any other person or authority.
Article 224 - Appointment of Auditor General
(1) The Auditor General shall be appointed by the President, acting in accordance with the advice of the Public Service Commission.
(2) If the Office of Auditor General is vacant or the holder of the office is for any reason unable to perform the functions thereof, the President, acting in accordance with the advice of the Public Service Commission, may appoint a person to act in the office, and any person so appointed shall, subject to the provisions of paragraphs (3) and (4), continue to act until a person has been appointed to the office of the Auditor General and has assumed the functions of that office or, as the case may be, until the holder thereof has resumed those functions.
(3) Subject to the provisions of the next following paragraph, the Auditor General shall vacate his office when he attains such age as may be prescribed by Parliament.
(4) The provisions of article 225 (which relate to removal from office) shall apply to the office of Auditor General, and the prescribed authority for the purposes of paragraph (4) of that article shall be the Prime Minister or the Chairman of the Public Service Commission and for the purposes of paragraph (6) of that article shall be the Public Service Commission.
Article 225 - Removal from Office
(1) Where it is provided in this Constitution that this article shall apply to any office, a person holding such office (in this article referred to as "the office") shall not be removed therefrom or suspended from the exercise of the functions thereof except in accordance with the provisions of this article; and the prescribed authority for the purpose of paragraph (4) or (6) shall, in relation to any office, be the authority prescribed for that purpose by the provision of this Constitution by which this article is applied to that office.
(2) The officer may be removed from office only for inability to discharge the functions of his office (whether arising from infirmity of body or mind or any other cause whatsoever) or for misbehaviour.
(3) The officer shall be removed from office by the President if the question of this removal from office has been referred to a tribunal appointed under this article and the tribunal has recommended to the President that the officer ought to be removed form office for inability as aforesaid or for misbehaviour.
(4) If the prescribed authority advises the President that the question of removing the officer from the office under this article ought to be investigated then -
(a) the President shall appoint a tribunal which shall consist of a Chairman and not less than two other members, selected by the President after consultation with the Judicial Service Commission from among persons who hold or have held office as a judge of a court having unlimited jurisdiction in civil and criminal matters in some part of the Commonwealth or a court having jurisdiction in appeals from any such court or who are qualified to be admitted to practise in Guyana as attorneys-at-law and have been so qualified for such period as is prescribed by Parliament for the purposes of subparagraph (b) of article 129(1) in relation to the office of Puisne Judge; and
(b) that tribunal shall enquire into the matter and report on the facts thereof to the President and recommend to him whether the officer ought to be removed under this article.
(5) The provisions of the Commissions of Inquiry Act as in force immediately before the commencement of this Constitution shall, subject to the provisions of this article and of article 197(9), apply as nearly as may be in relation to tribunals appointed under this article, or, as the context may require, to the members thereof as they apply in relation to Commissions or Commissioners appointed under that Act, and in such application shall have effect as if they formed part of this Constitution.
(6) If the question of removing the officer from office has been referred to a tribunal under this article, the President, acting in accordance with the advice of the prescribed authority, may suspend the officer from performing the functions of his office, and any such suspension may at any time be revoked by the President, acting in accordance with such advice as aforesaid, and shall in any case cease to have effect if the tribunal recommends to the President that the officer should not be removed from office.
Article 118 - Advising the Finance Sub-Committee of Cabinet
(1) Cabinet may establish sub-committees of itself for the purpose of attending to any of its responsibilities.
(2) Cabinet may in particular establish a finance sub-committee of itself to be assisted by experts and advisers, including the Auditor General, and charge it with responsibility for supervising the financial affairs of the State and for instituting, monitoring and enforcing systems of financial control and discipline throughout the service of both central and local government, including the service of corporations, boards and agencies established by the Government.
Source: Extracts from the Constitution of the Republic of Guyana.
