Our vision is “To be recognized as a model public sector institution known for its independence, professionalism and credibility”.
The Barbados Audit Office was established in 1855 under the Act for Better Auditing and Inspecting of Public Accounts. The Office of the Auditor General exists to serve the Legislative Assembly and the people of Barbados. In 1998 the Primary Legislation that governs the Office, the Financial Administration & Audit act, was amended to give the Auditor General the power to conduct Value for Money Audits. In April 2007 this act was replaced with the Financial Management & Audit Act. Under the Barbados Constitution the Auditor General is the Auditor of all government ministries, departments, funds and government controlled entities. The mandate of the Auditor General is to examine and provide independent reporting to the Parliament on government’s management of, and accountability practices for, the public resources entrusted to it.
What We Do
The Barbados Audit Office was established in 1855 under the Act for Better Auditing and Inspecting of Public Accounts. The Office of the Auditor General exists to serve the Legislative Assembly and the people of Barbados. Under the Barbados Constitution the Auditor General is the Auditor of all government ministries, departments, funds and government controlled entities. The Auditor General reports annually to the House of Assembly and his reports highlight issues requiring the attention of Parliament. It also contains recommendations that assist government organizations to improve their performance.
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.