According to Section 16 (4) of the Finance and Audit (Reform) Act, 2011In his report to the National Assembly in pursuance of the provisions of section 120 of the Belize Constitution and subsection (1) of this section, the Auditor General shall, if he thinks the circumstances warrant it, call attention to any case in which in the course of the audit of the accounts reported on he has observed that,
(a) the accounts have not been properly kept;
(b) any public money was not duly accounted for;
(c) the checks against irregularity and fraud were inadequate or ineffective;
(d) the laws, directions and instructions relating to finance and accounts appear to be inadequate; or
where adequate have not been carried out;
(e) there has been apparent neglect in the assessment or collection of revenue;
(f) any disbursement of public moneys exceeded the proper authority or was not applied for the purposes
intended by such authority or was not properly vouched or certified;
(g) there has been apparent waste or extravagance in the Administration of government property.
