THE OFFICE OF THE AUDITOR GENERAL AND THE

THE OFFICE OF THE AUDITOR GENERAL AND THE AUDITOR GENERAL’S DEPARTMENT MEETING WITH REPRESENTATIVES OF THE COMMITTEE FOR MECHANISMS FOR THE FOLLOW-UP ON THE IMPLEMNTATION OF THE INTER-AMERICAN CONVENTION AGAINST CORRUPTION DATE: WEDNESDAY OCTOBER 03, 2012 VENUE: OFFICE OF THE AUDITOR GENERAL 1

THE OFFICE OF THE AUDITOR GENERAL AND THE AUDITOR GENERAL’S DEPARTMENT Vision Statement An audit institution of the highest international calibre championing good governance and protecting the interest of the people. 2

Mission Statement In order to operationalize this vision, the Auditor General’s Department Mission is: To effectively review the management and use of state resources by employing a variety of relevant auditing types and techniques and reporting to Parliament on a timely basis. 3

THE OFFICE OF THE AUDITOR GENERAL AND THE AUDITOR GENERAL’S DEPARTMENT The Office of the Auditor General and the Auditor General’s Department has a distinct transparency and accountability-centred orientation and its mandate legislatively is to audit the Public Accounts of Trinidad and Tobago. 4

THE OFFICE OF THE AUDITOR GENERAL AND THE AUDITOR GENERAL’S DEPARTMENT Legislative Framework Section 116 (1) to (6) of The Constitution establishes: - the office of Auditor General (a single office agency) whose office is a public office; and - the functions of the Auditor General. 5

Legislative Framework (Cont’d) o The framework for financial management of the office of the Auditor General and the Auditor General’s Department is found in the Exchequer and Audit Act, Chapter 69: 01, the Financial Regulations 1965, and the Financial Instructions 1965. 6

Legislative Framework (Cont’d) o Specific functions of the Auditor General are set out at sections 9(1) and 9(2) of the Exchequer and Audit Act, Chapter 69: 01. 7

THE OFFICE OF THE AUDITOR GENERAL AND THE AUDITOR GENERAL’S DEPARTMENT Other Legislative Authority Some examples of other legislation relating to Statutory Boards and Similar Bodies that provide specific authority for the audit of accounts and financial statements by the Auditor General include: The Tobago House of Assembly Act. Municipal Corporations Act (section 113(2). Regional Health Authorities Act (section 25(2). 8

THE OFFICE OF THE AUDITOR GENERAL AND THE AUDITOR GENERAL’S DEPARTMENT Other Legislative Authority (Con’td) The Civil Service Act (Chapter 23: 01) and Regulations – Governs the relationship between the Auditor General’s Department and public officers in such areas as Consultation, Industrial Relations and terms and conditions of employment and Code of Conduct. 9

Other Legislative Authority (Con’td) o The Public Service Commission Regulations - Section 121 (1) of the Constitution of Trinidad and Tobago empowers the Public Service Commission to appoint, promote, discipline, transfer and to confirm appointments of Public Officers. Section 127 (1) allows for delegation to the Auditor General of some functions of the Commission. 10

Other Legislative Authority (Con’td) Central Tenders Board Regulations and Amendments - provide the framework for the execution of procurement practices in respect of the acquisition of goods and services. 11

Services Provided Summary of Auditor General’s Department projects, programmes and services: Audit of the Public Accounts of Trinidad and Tobago. Audit of all offices, courts, and authorities of Trinidad and Tobago. 12

Services Provided (Cont’d) Summary of Auditor General’s Department projects, programmes and services: o Audit of the accounts and financial statements of Statutory Boards and Similar Bodies. 13

Services Provided (Cont’d) Summary of Auditor General’s Department projects, programmes and services: o Audit of the accounts and financial statements of all state enterprises owned or controlled by or on behalf of the State (empowered to audit). o Submission of annual reports to Parliament on these accounts. 14

Services Provided (Cont’d) Summary of Auditor General’s Department projects, programmes and services: o Provision of services to the Public Accounts Committee and Public Accounts (Enterprises) Committee of Parliament. o Pre-audit of separation benefits. o Value for Money Audits/Performance Audits. 15

Services Provided (Cont’d) Summary of Auditor General’s Department projects, programmes and services: o Approval of grants of credit on the Exchequer Account. o Audit of programmes/projects partly funded by International Lending Agencies. 16

THE OFFICE OF THE AUDITOR GENERAL AND THE AUDITOR GENERAL’S DEPARTMENT Coordination with other governing bodies Section 113 (4) of the Municipal Corporations Act also sets out the requirements of the Auditor General to: (a)disallow every item of account which is contrary to law; (b) levy surcharge where the amount of any expenditure disallowed upon any officer or member responsible; 17

Coordination with other governing bodies (Cont’d) Section 113 (4) of the Municipal Corporations Act also sets out the requirements of the Auditor General to: (c) surcharge any sum which has not been duly brought into account upon the person by whom that sum ought to have been brought into account; 18

Coordination with other governing bodies (Cont’d) Section 113 (4) of the Municipal Corporations Act also sets out the requirements of the Auditor General to: (d) surcharge the amount of any loss or deficiency upon any person by whose negligence or misconduct then loss or deficiency has been incurred. 19

THANK YOU 20