What does the Supreme Audit Institution of Belize audit?

  • What does the Supreme Audit Institution of Belize audit?

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.