The Office of the Auditor General
The Office of the Auditor General is established under Section 109 of the Belize Constitution Act, Chapter 4 of the Laws of Belize, Revised Edition 2011.
The Auditor General is appointed by the Governor-General, acting on the recommendation of both Houses of the National Assembly. In accordance with Section 12 of the Finance and Audit Reform Act Revised Edition 2011, the Auditor General shall, on behalf of the National Assembly audit the accounts of all Accounting Officers and of all persons entrusted with the collection, receipt, custody, issue or payment of public moneys, or with the receipt, custody, issue, sale transfer or delivery of any stamps, securities, stores or other Government property of any kind and shall also ascertain whether:
The Auditor General is required to prepare and submit annual reports to the National Assembly through the Minister of Finance; however special reports on any matter incidental to the powers and duties under the Finance and Audit (Reform) Act may be prepared for presentation to the National Assembly at any time.
Powers of the Auditor General
In the exercise of her duties the Auditor General is not subject to the direction or control of any other person or authority, and in accordance with Section 13 of the Finance and Audit (Reform) Act, the Auditor General:
In its one hundred and thirty one years of existence the changes to the Office of the Auditor General have mostly been nominal. The Office saw its beginnings during the crown colony period as an Audit Department, under the leadership of a Principal Auditor then went on to being the Office of the Auditor General and now strives to be recognized nationally, regionally and internationally as the Supreme Audit Institution of Belize.
In keeping with the universal drive for better governance through improved accountability and transparency, Belize, like most other countries of the world continues to strive for improved governance. At the Office of the Auditor General we recognize the important role, which we play in ensuring governmental accountability.
The basic framework to ensure the effectiveness of the Office of the Auditor General is already in place. The framework includes legislation to amend the Constitution to provide independence to the Auditor General and making provisions to allow the Office, as an oversight body, to have first call on the national budget. In addition the new Finance and Audit (Reform) Act Revised Edition 2011 clearly outlines the roles and functions of the Office. The Office has seen tremendous support of its programs from the government; however much more can be done.
SAIB’s main role is to ensure transparency and accountability over the use of public funds and assets. In discharging its mandate SAIB as well must ensure that its professionals are held to the same high levels of professionalism and ethical standards. The Value Statement captures the corporate philosophy and values that will characterize and guide the way in which the team at SAIB functions. The SAIB is responsible to examine the facts and report such findings as required by law and do so devoid of any type of considerations that lies outside the remit of the law. It also must ensure the following: