The Auditor General's Department | The Auditor General's Department of Jamaica

The Auditor General's Department

Appointment of the Auditor General

The Auditor General is appointed by the Governor General and is required by the Constitution, Financial Administration and Audit Act, other sundry acts and letters of engagement, to conduct audits at least once per year of the accounts, financial transactions, operations and financial statements of central government ministries and departments, local government agencies, certain other statutory bodies and several government companies. He/She is also required to certify the annual financial statements submitted by these agencies and to present to the House of Representatives and other relevant authorities annual reports on the results of his/her audits.

The Department is headed by the Auditor General, Pamela Monroe Ellis, who submits her annual report to the Speaker of the House of Representatives in accordance with Section 122 of the Constitution of Jamaica and Section 29 of the Financial and Administration and Audit Act.

Duties and Responsibilities

The duties and responsibilities of the Auditor General are as stated in the Financial Administration and Audit Act. Section 25(1) provides that the Auditor General shall, in performing his/her functions under section 122 (1) of the Constitution ascertain whether in his/her opinion:

the accounts referred to in that section are being faithfully and properly kept;
the rules and procedures framed and applied are sufficient to secure an effective check on the assessment, collection and proper allocation of the revenue and other receipts of the Government;
all money expended and charged to an appropriation account has been applied to the purpose for which the provision made by Parliament was intended and that any payment of public money conforms to the authority which governs it, and has been incurred with due regard to the avoidance of waste and extravagance.
essential records are maintained and the rules and procedures framed and applied are sufficient to safeguard control of Government property;
the provision of this or any other enactment relating to the administration of public money and Government property have been complied with;
satisfactory procedures have been established to measure and report on the effectiveness of programmes and services.

Nothing in the Constitution shall prevent the performance by the Auditor General of:

Such other functions in relation to the accounts of the Government of Jamaica and the accounts of other public authorities and other bodies administering public funds in Jamaica as may be prescribed by or under any law for the time being in force in Jamaica; or
Such other functions in relation to the supervision and control of expenditure from public funds in Jamaica as may be so prescribed; or
Such other functions in relation to the accounts of any other government as he/she may be empowered to perform by any authority competent in that behalf.

Independence of the Auditor General

(1) Tenure of Office

Once appointed the Auditor General may hold office until the age of sixty years or with the approval of the Governor General the age of sixty five years.

(2) Removal from Office

The Auditor General may be removed from office only for inability to discharge the functions thereof or for misbehaviour. This may be done by the Governor General acting on the recommendation of a specially established judicial tribunal.

(3) Salary

The Auditor General's salary and allowances are prescribed by law or by a resolution of the House of Representatives;

Provided that: -

No such resolution may reduce any salary or allowance for the time being prescribed by or under a law;
The salary of the Auditor General cannot be reduced during his/her continuance in office;

The salary payable to the Auditor General is a direct charge on the Consolidated Fund.

(4) Not subject to direction

In the exercise of his/her functions under the provisions of Section 122 (subsections 1 and 2) of the Constitution, the Auditor General shall not be subject to the direction or control of any other person or authority.

Rights & Powers

The rights and powers of the Auditor General are as stated in the Financial and Administration and Audit Act Section 25 (subsection 3) and provides the following -

(1). For the purpose of the examination of any account the Auditor General shall be entitled at all reasonable times-

a) To have access to all books, records, vouchers, documents, returns, reports, information storage devices, cash, stamps, securities, stores, or other Government property in the possession of any officer;

b) To request in writing and be given custody, for such time as he/she may require, of any books, accounts vouchers or papers under the control of any officer relating to or concerning public accounts, so, however, that the Auditor General shall give to that officer a written receipt acknowledging delivery of such accounts, vouchers or papers;

c) To call upon any officer for any explanation and information that the Auditor General may require in order to enable him/her to discharge his/her duties;

d) To require any accounting officer to furnish him/her from time to time or at regular periods with accounts of the transactions for which that officer is responsible, up to such date as the Auditor General may specify;

e) Without payment of any fee, to cause search to be made in and extracts to be taken from any book, document or record in any public office and to require such extracts to be certified;

f) To require every person employed in his/her office who has to examine the accounts of a department to comply with any security requirements applicable thereto and to take any oath of secrecy required to be taken by persons employed in that department;

g) To station members of his/her staff in any department to facilitate the conduct of the audit and the accounting officer concerned shall provide such facilities as the Auditor General may reasonably require for that purpose.

(2). Any officer required by the Auditor General to furnish information or documents shall comply with that request as soon as may be reasonably practicable in the circumstances.

(3). Where any officer fails to comply with any requirement, the Auditor General may, if the circumstances so warrant, report the matter to the Minister of Finance and shall send a copy of that report to the accounting officer concerned and to the Chief Personnel Officer.

(4). The Auditor General shall be entitled to summon and examine on oath, declaration or affirmation (which oath, declaration or affirmation the Auditor General is hereby empowered to administer) all persons whom he/she shall think fit to examine respecting the receipt or payment of money or the receipt or issue of any Government supplies affected by the provisions of this Act and respecting all other matters and things whatever necessary for the due performance and exercise of the duties and powers vested in him/her.

(5). Any person summoned under the provisions of Section 25 (subsection 6) of Financial and Administration and Audit Act , who without reasonable excuse makes default in obeying such summons shall be guilty of an offence and shall be liable on summary conviction in a Resident Magistrate's Court to a fine not exceeding five thousand dollars or, in default of payment, to imprisonment for a period not exceeding six months.