Frequently Asked Questions

Ms. Jaiwantie Ramdass

The Auditor General is appointed by the President of the Republic of Trinidad and Tobago after consultation with the Prime Minister and the Leader of the Opposition.

The Auditor General submits reports to the Speaker of the House of Representatives, the President of the Senate and the Minister of Finance. (Constitution of the Republic of Trinidad and Tobago - Section 116(4)) and Section 25(4) of the Exchequer and Audit Act Chapter 69:01.

Yes; the Auditee and the Minister of Government to whom responsibility for the entity has been assigned.

No. The Auditor General’s Department is not a part of the Ministry of Finance. Under section 116(6) of the Constitution of the Republic of Trinidad and Tobago, the Office of the Auditor General is an independent office, not subject to the direction or control of any other person or authority.

The Office of the Auditor General is located at:

        a) Port of Spain
            Levels 2-4 Tower C
            The International Waterfront Center,
            1Wrightson Road, Port of Spain
            Telephone: 625-6585; 627-6727

        b) Tobago
            Caribana Building,
            Bacolet Street,
            Tobago. Telephone: 639-2886 or 639-4935
            Fax: 639-2886

The main function of the Auditor General’s Department is to conduct audits. However, under Section 18 of the Exchequer and Audit Act, Chapter 69:01, the Auditor General also grants credit on the Exchequer Account.
(Grant of Credit is approval to issue cheques on the Exchequer Account).
The Auditor General also conducts pre-audits of separation and pension benefits

The Auditor General conducts three (3) types of audits: –

  1. Financial Audits
  2. Comprehensive Audits/Value for Money (VFM) Audits
  3. Special Audits

No. The Auditor General does not audit private entities.

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.

State enterprises have the authority to appoint either the Auditor General or a firm of private accountants to audit their financial statements.

It is the responsibility of the executive/management of the respective agency to take action on matters raised in the Auditor General’s report

Yes. However under Section 121(8) of the Constitution, before the Public Service Commission makes any appointment to or transfers a member of staff of the Auditor General’s Department, it shall first consult with the Auditor General.

Under Section 41 of the Exchequer and Audit Act, the Treasury (Minister of Finance), audits the accounts and financial statements of the Auditor General’s Department.

Approved Staff establishment is 298.  Cabinet has also approved seven [7] contract positions and three [3] part-time staff. Number of persons currently on staff is 201.

The Department does not provide training to other entities but conducts in-house training of staff and takes advantage of external training opportunities as necessary.

An Auditor General’s report can be made available to the public after it has been laid in Parliament – that is the House of Representatives and the Senate.

An audit report is a report issued by an auditor expressing an opinion on the financial statements or the operations of an entity. A report is generated after each audit..

Ministries/Departments are not selected for audit. All Ministries/Departments are audited annually.

The Public Accounts of Trinidad and Tobago are required to be audited annually in accordance with Sections 24 and 25 of the Exchequer and Audit Act.
The Public Accounts represents:

  • Treasury Statements
  • Appropriation Accounts
  • Statements of Receipts and Disbursements
  • Statements of Administering Officers