Duties and Powers of the Auditor General

The duties and powers of the Auditor General are defined in the Exchequer and Audit Act Chapter 69:01 of the laws of Trinidad and Tobago. Part III of the Exchequer And Audit Act specifies these duties listed here under:

7. The Auditor General shall not be capable while holding the said office of holding any other office of emolument in the service of the State.
Tenure of Office of Auditor General.

8.(1) Save as is otherwise provided in the Constitution the provisions of the law and regulations in force relating to the public service shall apply to the Auditor General.
   (2) Where the Auditor General is removed from office under the Constitution the Minister shall make a full statement of the reasons therefore at the first, opportunity to Parliament.

9.(1) The Auditor General shall examine, inquire into and audit the accounts of all accounting officers and receivers of revenue and all persons entrusted with the assessment of, collection, receipt, custody, issue of payment of public moneys, or with the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other State property.

(2) The Auditor General shall satisfy himself that -
(a) 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;

(b) all issues and payments were made in accordance with proper authority and that all payments were property chargeable and are supported by sufficient vouchers or proof of payment;

(c) all money expended has been applied to the purpose or purposes for which the same was granted by Parliament and that such expenditure conforms to the authority which governs it and has been incurred with due regard to the avoidance of waste and extravagance;

(d) essential records are maintained and the rules and procedures framed and applied are sufficient to safeguard the control of stores and other State property.