The overarching role and powers of the Auditor General are set out in the Cayman Islands 2009 Constitution which requires that there shall be an Auditor General who shall have
“The power and responsibility to audit the public accounts of the Cayman Islands and the accounts and financial dealings of all authorities, offices and departments of Government and of all courts, and power to undertake value for money investigations in respect of the activities of such authorities, offices and departments”.
The constitution clearly sets out the mandate of the Auditor General and his office to carry out both financial and performance audit work. It also clearly provides for the independence of the Auditor General when it further states that
“In the exercise of his or her functions, the Auditor General (and any person acting on his or her behalf in the exercise of those functions) shall not be subject to the direction or control of any other person or authority, save that the Auditor General is answerable to the Public Accounts Committee of the Legislative Assembly and must attend upon the Committee at its request.”
The role, and responsibilities of the Auditor General and his Office are also further prescribed in the Public Management and Finance Law (PMFL) which sets out the Auditor General’s powers and duties, independence, reporting responsibilities and right to access information. It also sets out how the OAG is held accountable. With respect to the Auditor General’s powers and duties these are prescribed under section 60 and are:
(a) conduct audits of the annual financial statements in respect of-
(i) the core government and the entire public sector referred to in section 29(2)(c); and
(ii) every ministry, portfolio, statutory authority and government company referred to in sections 44(2)(e) and 52(2)(d);
(b) conduct audits of the summary referred to in section 29(2)(b), the schedule referred to in section 29(2)(d) and the statement referred to in section 44(2)(a);
(c) on his own initiative or at the request of the Legislative Assembly or of any of its committees or subcommittees, conduct investigations into-
(i) the management of executive financial transactions;
(ii) the financial management of any ministry, portfolio, statutory authority or government company or the Office of the Complaints Commissioner; and
(iii) the economy, efficiency and effectiveness with which any ministry, portfolio, the Office of the Complaints Commissioner, statutory authority or government company has used its resources in discharging its functions;
(d) at the request of the Legislative Assembly or of one of its committees or subcommittees, provide advice and assistance to the Legislative Assembly or to any of its committees or subcommittees; and
(e) if he is authorised in writing to do so by the Governor in the public interest, conduct investigations into the financial management or affairs of persons, companies and bodies other than those referred to in paragraphs (a) to (d).