Mission Statement


Our mission is to serve the people of the Commonwealth of the Bahamas, to protect the public’s trust and promote Government accountability by conducting independent audits and examinations.

 

MANDATE

Article 136.  

  1. There shall be an Auditor-General whose office shall be a public office.

  2. The Auditor-General shall be appointed by the Governor-General by instrument under the Public Seal, acting on the recommendation of the Public Service Commission made after the Commission has consulted the   Prime Minister.

  3. The accounts of the Supreme Court, the Senate, the House of Assembly, all departments and offices of the Government (but excluding the Department of the Auditor General), the Public Service Commission, the Judicial and Legal Service Commission, the Police Service Commission and   all Magistrates’ Courts shall, at least once in ever year, be audited and reported on by the Auditor-General who, with his subordinate staff, shall at all times be entitled to have access to all books, records, returns and reports relating to such accounts.

  4. The Auditor-General shall submit his reports made under paragraph (3) of this Article without undue delay to the speaker (or, if the office of Speaker is vacant or the Speaker is for any reason unable to perform the functions of his office, to the Deputy Speaker) who shall cause them to be laid before the House of Assembly without undue delay.

  5. In the exercise of his functions under the provisions of paragraphs (3) and (4) of this Article, the Auditor-General shall not be subject to the direction or control of any other person or authority.

  6. The accounts of the department of the Auditor-General shall be audited and reported on by the Minister of Finance and the provisions of paragraphs (3) and (4) of this Article shall apply in relation to the exercise by that Minister of those functions as they apply in relation to audits and reports made by the Auditor-General.

  7. Nothing in this Article shall prevent the performance by the Auditor-General of –
    1. such other functions in relation to the accounts of the Government and the accounts of other public funds in The Bahamas as may be prescribed by or under any law for the time being in force in The Bahamas; or
    2. such other functions in relation to the supervision and control of expenditure from public funds in The Bahamas as may be so prescribed.
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