FAQs

Frequently Asked Questions

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.

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.

The Auditor General of Belize is Mrs. Dorothy Ann Bradley.

The Auditor General is appointed by the Governor General, acting on the recommendation of both House of the National Assembly.

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 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.

If the Minister fails to lay the report before the National Assembly at the next regular meeting of the National Assembly, the Auditor General shall end copies of the report to the Speaker for presentation to the House of Representatives and to the President for presentation to the Senate. (Section 16(1) Finance and Audit (Reform) Act, Revised Edition 2011)

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.

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.