10. What does the Auditor General audit?

The Auditor General audits –

• the accounts and financial statements of Government Ministries and Departments;

• projects funded partly by International Lending Agencies (where appointed);

• the accounts of Statutory Boards, the Tobago House of Assembly, State Enterprises, the Municipal Corporations and the Regional Health Authorities;

• Certain transactions relating to Government Ministries, Statutory Boards, Municipal Corporations, Regional Health Authorities and State Enterprises using the Comprehensive Auditing and Value for Money concepts.

Under Section 116(3) the Auditor General is empowered to audit state enterprises.