FAQs

Frequently Asked Questions

According to Section 109 of the Belize Constitution, “With effect from the 15th day of January, 2002, the Auditor-General shall be appointed by the Governor- General, acting on the recommendations of both Houses of the National Assembly contained in resolutions passed in that behalf.”

The Auditor General oversees the management of the Office of the Auditor General and is responsible for auditing the accounts of all Government Ministries, Departments, City Councils, Town Boards, Village Councils, and Statutory Bodies, as well as conducting special audits requested by the National Assembly.

Presently, the Office of the Auditor General is without an Auditor General.

Section 11 of the Finance and Audit (Reform) Act allow officers of the staff of the Supreme Audit Institution of Belize to perform audits on behalf of the Auditor General; however, such officers cannot certify reports or report to the Public Accounts Committee.

In accordance with the Section 16(1) of the Finance and Audit (Reform) Act, Revised Edition 2011, the Auditor General submits her report to the Minister of Finance who must lay it before each House of the National Assembly.

All employees of the Office of the Auditor are Public Officers and are appointed in accordance with Section 16 of the Belize Public Service Regulations of 2014.

The staff of the Supreme Audit Institution of Belize are members of the Belize Public Service; hence, they are governed by the Belize Public Service Regulations 2014.  Part 10 of the Public Service Regulations outlines the discipline of public officers.

No, the Supreme Audit Institution of Belize is not a part of the Ministry of Finance.  Under Section 13(3) of the Finance and Audit (Reform) Act, Revised Edition 2011, the Auditor General is not subject to the direction or control of any other person or authority. This guarantees the operational independence of the Supreme Audit Institution of Belize.

In accordance with Section 13 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:

  • All reasonable precautions have been taken to safeguard the collection of public moneys and that the laws, directions and instructions related thereto have been duly observed;
  • All public moneys disbursed have been expended under proper authority and for the purpose or purposes intended by such authority; and
  • All reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of government property, including stamps, securities and stores and that the laws, instructions and directions relating thereto have been duly observed.

According to Section 16 (4)  of the Finance and Audit (Reform) Act,  2011In his report to the National Assembly in pursuance of the provisions of section 120 of the Belize Constitution and subsection (1) of this section, the Auditor General shall, if he thinks the circumstances warrant it, call attention to any case in which in the course of the audit of the accounts reported on he has observed that,
(a) the accounts have not been properly kept;
(b) any public money was not duly accounted for;
(c) the checks against irregularity and fraud were inadequate or ineffective;
(d) the laws, directions and instructions relating to finance and accounts appear to be inadequate; or
where adequate have not been carried out;
(e) there has been apparent neglect in the assessment or collection of revenue;
(f) any disbursement of public moneys exceeded the proper authority or was not applied for the purposes
intended by such authority or was not properly vouched or certified;
(g) there has been apparent waste or extravagance in the Administration of government property.

 

The Auditor General’s report is only made available to the public after it has been tabled in the National Assembly, which is comprised of the House of Representatives and Senate.