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In accordance with Section 113 of the Constitution the Auditor General submits a report annually to the Speaker of the House of Assembly. This Report contains the results of the audit examination and any failure to observe enactments or other laws of Barbados Section 113 of the Constitution provides for the independence of the Auditor General in the performance of his duties. It states that the Auditor General shall not be subject to the direction or control of any person or authority in the exercise of his functions. It is important for the Office to have a level of operational autonomy if it is to provide reports, which are credible. Although part of the machinery of government the office performs the functions of external auditors.

The Auditor General works closely with the Public Accounts Committee part of the duties of the Committee is to examine all reports of the Auditor-General, including reports of the results financial and performance audits which are tabled in Parliament;

The Office of the Auditor General of is established by the Section 102 of the Constitution and his duties are further outlined in Part IV of the Financial Management And Audit Act, 2007-11.