The constitution and laws of Barbados
Establishment of office and functions of Auditor General
113. 1. There shall be an auditor General, whose office shall be a
public office.
2. The accounts of the Supreme Court, the Senate, the House of Assembly and all
departments and offices of the government (including the offices of the
Cabinet, the Privy Council, the Judicial and Legal Service Commission, the
Public Service Commission and the Police Service Commission but excluding the
department of the Auditor General) shall, at least once in every 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.
3. The Auditor General shall submit his reports made under subsection (2) 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.
4. In the exercise of this functions under the provisions of subsections (2)
and (3), the Auditor General shall not be subject to the direction or control
of any other person or authority.
5. The accounts of the department of the Auditor General shall be audited and
reported on by the Minister responsible for finance and the provisions of
subsections (2) and (3) 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.
6. Nothing in this section shall prevent the performance by the Auditor General
of -
a. such other functions in relation to the accounts of the Government and the
accounts of other public authorities and other bodies administering public
funds in Barbados as may be prescribed by or under any law for the time being
in force in Barbados; or
b. such other functions in relation to the supervision and control of
expenditure from public funds in Barbados as may be so prescribed.
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