Who we are, what we do

We apply the unique perspective of public audit to help the Legislative Assembly and government drive lasting improvement in public services. The OAG scrutinises public spending on behalf of Legislative Assembly, helping it to hold government to account and helping public service managers improve performance and service delivery.

To support this, our audit work has two main strands:

• We audit the consolidated financial statements for the entire public sector, and the financial statements of all the government ministries and portfolios, statutory authorities and government companies and report the results to Legislative Assembly. (38 separate entities and approximately CI$650 million of expenditure)
• In addition, our performance audits - we aim to publish between 3 and 6 each year - look at how government projects, programmes and initiatives have been implemented. They contain recommendations on how services can be improved.

Our work programme is focused on three areas under our strategic objective of supporting the achievement of  Well Managed Public Services: promoting good governance and accountability; supporting robust financial management and reporting; and , ensuring the efficient, effective and economic use of resources (cost effective service delivery)

How we report what we find

The results of our performance audits, and any public interests audits that we carry out, are reported to the Legislative Assembly, and are subsequently made public.

The overall outcomes from our financial audits are reported in the audit reports that we attach to the financial statements of each individual entity, which are then included in the entities Annual Report which should subsequently be tabled in the Legislative Assembly and made public. We also provide each entity with a detailed report of findings from their financial audits.

The Auditor General also reports at least annually to the Legislative Assembly on the outcomes from his audit work, and this again is subsequently made public.