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The Office of the Auditor General is established under Section 109 of the Belize Constitution Act, Chapter 4 of the Laws of Belize, Revised Edition 2000.

The Auditor General is appointed by the Governor-General, acting on the recommendation of both Houses of the National Assembly. The Auditor General shall, on behalf of the National Assembly audit the accounts of all Accounting Officers and of all persons entrusted with the collection, receipt, custody, issue or payment of public moneys, or with the receipt, custody, issue, sale transfer or delivery of any stamps, securities, stores or other Government property of any kind and shall also ascertain whether:

  1. All reasonable precautions have been taken to safeguard the collection of public moneys and that the laws, directions and instructions related thereto have been duly observed;
  2. All public moneys disbursed have been expended under proper authority and for the purpose or purposes intended by such authority; and
  3. All reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of government property, including stamps, securities and stores and that the laws, instructions and directions relating thereto have been duly observed.

In the exercise of his duties the Auditor General is not subject to the direction or control of any other person or authority, and in accordance with the Finance and Audit (Reform) Act, the Auditor General:

  • May call upon any public officer for any explanations and information he may require in order to enable him to discharge his duties,
  • Shall have access to all documents, finances, stores, or other Government property of any kind in the possession of any public officer
  • May, authorize any public officer to conduct on his behalf any inquiry or examination of audit,
  • May without payment of any fee, cause a search to be made in and extracts to be taken from any book, document, or record, including in electronic form, in any public office,
  • May lay before the Attorney General a case in writing as to any question regarding the interpretation of any law concerning the powers of the Auditor General or the discharge of his duties,
  • Shall immediately bring to the immediate notice of the Minister any matter which appears to be considered fraud, or serious loss or serious irregularity, which has occurred in the receipt, custody, issue, sale, transfer or delivery of any stamps,
    securities, stores or other government property.
  • Shall have access to all books, vouchers, documents, cash, stamps, securities, stores or other government property of any kind whatsoever, including electronic form, in the possession of any public officer.

The Auditor General is required to prepare and submit annual reports to the National Assembly through the Minister of Finance; however special reports on any matter incidental to the powers and duties under the Finance and Audit (Reform) Act may be prepared for presentation to the National Assembly at any time.