Mandate

 
The mandate of the Auditor General is outlined in:
  • The Constitution of the Republic of Trinidad and Tobago; and
  • The Exchequer and Audit Act, Chapter 69:01.

The relevant sections are reproduced hereunder:

Constitution Of The Republic Of Trinidad And Tobago

116. (2) “The public accounts of Trinidad and Tobago and of all officers, courts and authorities of Trinidad and Tobago shall be audited and reported on annually by the Auditor General, and for that purpose the Auditor General or any person authorized by him in that behalf shall have access to all books, records, returns and other documents relating to those accounts."

       (3) The Auditor General is hereby empowered to carry out audits of the accounts, balance sheets and other financial statements of all enterprises that are owned or controlled by or on behalf of the State.”

Exchequer And Audit Act, Chapter 69:01

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 or payment of public moneys, or with the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other State property.”

Reporting Authority

Constitution Of The Republic Of Trinidad And Tobago

116(4)-(5)

(4) "The Auditor General shall submit his reports annually to the Speaker, the President of the Senate and the Minister of Finance."

(5) "The President of the Senate and the Speaker shall cause the report to be laid before the Senate and the House of Representatives, respectively, at the next sitting of the Senate and the House of Representatives after the receipt thereof, respectively."