FAQs

Some risks and limitations that affect the Office of the Auditor General in the fulfillment of its mandate include:

• The financial statements (Annual Accounts) are not submitted by the Accountant General in accordance with Section 15(1) of the Finance and Audit (Reform) Act.
• Dependency on the Executive Branch for budget (Financial Independence) and filling of vacancies.
• The Reports must be tabled in the National Assembly, pursuant to Section 120 (4) of the Constitution of Belize.

If the Minister fails to lay the report before the National Assembly at the next regular meeting of the National Assembly, the Auditor General shall end copies of the report to the Speaker for presentation to the House of Representatives and to the President for presentation to the Senate. (Section 16(1) Finance and Audit (Reform) Act, Revised Edition 2011)

The OAGB financial position is aggregated in the Financial Statements prepared by the Accountant General in accordance with Section 15 of the Finance and Audit (Reform) Act.  The Office does not prepare its own financial statement.

The Supreme Audit of Belize can help Belizeans in various ways including:

• holding the Government of Belize accountable for its actions.  This would include more prudent financial management leading to a greater economic growth.  This would help to improve the cashflow of the citizens.
• providing accurate information about the work that the govenment is doing.  This will provide greater access to infomation for the citizenry.
• providing relevant training relating to matters of national importance.

Section 47 (1) of  the Public Service Regulations 2017, states that a public officer without the approval of the Chief Executive Officer or head of department –

• a) make public or cause to be made public;
• b) communicate or cause communication to the media or any other unauthorized persons; or
• c) make private copies of, any documents, papers, or other information which may come to his knowledge or possession in his capacity as a public officer.