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.
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Soure: Extracts from the Constitution of the Republic of Guyana
