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The Office of the Audit General was established in 1983. Prior to the appointment of the current Auditor General there have been 4 previous Cayman Islands Auditors General.

Previous Auditor Generals 

     Dan Duguay 2004 -2010


Mr. Duguay was the Auditor General of the Cayman Islands from February 2004 to May 2010.


Born in August, 1954, Canada, Mr. Duguay earned a Masters of Business Administration degree from Concordia University in 1990 and became a Certified General Accountant in 1979. He became a fellow of the Certified General Accountants Association in July 2007.


As Auditor General, Mr. Duguay focused the Office’s efforts on serving the needs of the legislators and ensuring they have objective and reliable information with which to scrutinize government activities and hold the government to account for its stewardship of public funds.  Mr. Duguay was instrumental in helping the Office's reports to become public documents in a timely basis and thereby bringing better accountability and transparency to government operations.


Before joining the Office, Mr. Duguay worked in Legislative Audit Offices in Canada and Bermuda.


Mr. Duguay was active in his profession at both the national and international levels. He worked with the Caribbean Association of Supreme Audit Institutes and was involved with several committees at the regional and international level. Mr. Duguay also represented CGA Canada on the International Public Sector Accounting Standards Board (IPSASB) which sets international accounting standard for government entities. 


     Nigel Esdaile 1992-2003


Mr. Esdaile was the Auditor General of the Cayman Islands from November 1992 to October 2003.


During his tenure Mr. Esdaile made a big contribution to the development and strengthening of the independent audit of public sector expenditure, seeking to ensure improved value-for-money as well as proper accountability, during a time of important and far-reaching financial reform initiatives beginning in 1999.  The Office was well positioned to undertake the audit of the entire public sector accrual based financial statements and provide assurance over the statements of outputs delivered as a result of these financial reform initiatives.


Mr. Esdaile left his position as the Auditor General to take up a senior international appointment with the Vienna-based Organisation for Security and Co-operation in Europe (OSCE) as the deputy director of internal oversight for  the OSCE’s Office of the Secretary General, with responsibility for evaluation, performance and value for money.


In departing, Mr. Esdaile said:  “Whilst I am looking forward to my new appointment, I shall be very sad to leave the Cayman Islands. I shall miss the many friends and colleagues made over the past years. I would especially like to pay tribute to my loyal and dedicated team of professionals in the Audit Office for their support and hard work. Eleven years as Auditor General is a long time; I believe all organisations can benefit from new blood and a change in leadership.”


    Nicholas Treen 1988 – 1992


“Mr. Treen played an important role in the technical development of the Audit Office and in the wider issue of fostering effective public accountability.  His involvement in the publication of Government’s “Guide to Good Management Practice (June 1992)” and “Guide to the Selection and Use of Consultants (May 1991)” demonstrate the now generally accepted role of a Supreme Audit Institution (SAI) of promoting good management.”  (excerpt from the Report of the Auditor General, 1992, page 55).




     Roy Kelly 1982 – 1988


“…retired after nearly 6 years as the Auditor General.  He was the first Cayman Islands Auditor General.  During his period of office he saw significant advances in the management and control of the financial activities of the public sector in the Cayman Islands.  Chief amongst these advances were the introduction of the Public Finance and Audit Law, 1985; the promulgation of the Financial Secretary’s Financial and Stores Regulations; and the establishment of an active and influential Public Accounts Committee.  These have enhanced and strengthened the Legislative Assembly’s ability to control and scrutinize public finances.  They have also considerably improved public accountability…Tribute is paid to our first Auditor General for his noteworthy contribution towards this favorable and commendable situation.”  (excerpt from the Report of the Auditor General 1988, page 31)

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