Like the Bahamas Constitution, the history of the Office of the Auditor  General has roots of considerable antiquity. It was in May 1925 due to the increase in the  extent and complexity of Government activity  that Parliament legislate an Act to provide for  the efficient examination and audit of the  Public Accounts.  Government accounting  has been defined as the art of managing and accounting for the Revenue and Expenditure  of a Public Authority.  The Public Authority in  this case is the Government of the Bahamas.

The number and dollar amounts of government programs are increasing substantially, which are aiming at improving the quality of Bahamian life.  This increase has brought an increased demand for full accountability by those entrusted with the responsibility for administering the programs.  Public officials, legislators, and private citizens want and need to know not  only whether Government funds are handled  properly and in compliance with laws and regulations but also whether Government Organizations   are achieving the purposes  for which programs were authorized and  funded and are doing so economically and efficiently.  The mechanism to ensure that  monies allocated for these programs are spent  for the purpose intended is called auditing.

Auditing involves a system of financial  control which works in conjunction with other controls defined in the Financial Administration and Audit Act 1973/2010;(an Act to make provision for the administration, control and audit of public finances and it provided for other matters connected therewith or incidental thereto), and the Financial Regulations 1975.

Under the present Constitution (Bahamas Independence Order 1973) July 10th, 1973, the post and duties of the Auditor-General of the  Commonwealth of The Bahamas are  specifically defined in Section 136.

ESTABLISHMENT OF THE OFFICE AND FUNCTION  OF THE AUDITOR GENERAL   

•  Constitutionally appointed
• Mandated to audit at least once per year Ministries/Departments
• Not subject to direction or control of any authority
• Submits report to the Speaker of the House Assembly
• May not be removed except for inability to discharge his duties
• If he is to be removed, - by an appointed tribunal who must show cause

DUTIES OF THE AUDITOR GENERAL

The authority under which the Auditor General and  his staff operate are defined in The Financial Administration and Audit Act 1973/2010 and the Financial Regulations 1975 – section 29:  The Auditor General shall examine and inquire into and audit the accounts of all accounting officers and principal receivers of revenue and all persons entrusted with collection, receipt, custody or disposal of public moneys or public stores.

The Auditor General shall satisfy himself:

•  that all reasonable precautions have been taken to safeguard the collection of public moneys, and that the laws, directions and instructions relating thereto have been duly observed.
• that all issues and payments are made in accordance with proper authority; that all payments are properly chargeable and are supported by sufficient vouchers or proof of payment.
• that all public money expended or charged to an appropriation account is applied to the purposes for which the grants made by the House of Assembly are intended to provide and that the expenditure conforms to the authority which governs it.

FUNCTIONS

The Auditor General’s officers must make:

•  An independent assessment of the efficiency and effectiveness of Government spending.
•  An independent assessment of the fairness in the Administration of government finances.

Section 33

For the purpose of the examination of any account, the Auditor General or any person authorized by him shall be entitled at all reasonable times to have access to

All books
Records
Vouchers
Documents
Returns
Cash
Stamps
Securities
Stores

And other Government property in the custody of an officer.

The Auditor General can call upon an officer for any explanation and information he may require in order to enable him to discharge his duty.

He can also require any department concerned to furnish him from time to time or at regular periods with accounts of the transactions of such department up to such date as he may specify.

INTERNATIONAL MEMBERSHIP

The Office of the Auditor General is one of the founding members of the Caribbean Organization  of Supreme Audit Institutions (CAROSAI).

CAROSAI is designed to promote understanding and co-operation among member institutions in the region through the exchange of audit ideas, experiences, methodologies and techniques and training in public sector auditing and accounting

The motto for CAROSAI; “Towards Greater Accountability”,  was put forth by the Auditor General of The Bahamas at the time, Mr. Richard Demeritte.

Listed below are The Auditors Of Public Accounts (as they were then known) and Auditor Generals from 1904 to present:

AUDITORS OF PUBLIC ACCOUNTS

AUDITORS GENERAL