Finance Administration Act 2006 and Office of the Director of Audit Act 2014

Antigua and Barbuda's fiscal transparency framework is a standard Westminster-Caribbean model anchored by the Constitution Order 1981 and the Finance Administration Act 2006. The Constitution (Ch. VII) establishes the Consolidated Fund, requires all government revenues to be paid in, and prohibits expenditure without an Appropriation Act. The Finance Administration Act 2006 governs budget preparation and submission to the House of Representatives, ministry-level expenditure execution, public debt authorization, and periodic financial reporting. Annual Borrowing Authorisation Acts (confirmed for 2024 and 2025 budget years) provide parliamentary debt-ceiling authority. The Office of the Director of Audit Act 2014 established the Director of Audit as the constitutional external audit officer, reporting to the House and the Public Accounts Committee — Westminster SAI model. The Procurement Act 2011 governs competitive tendering. Structural gaps: no confirmed IFI, no legislative budget office, no whistleblower statute, no confirmed expenditure portal, and no beneficial ownership register for procurement. Primary government websites (finance.gov.ag, gov.ag, oag.gov.ag) were ECONNREFUSED during batch. AG is not surveyed by IBP OBS (below threshold) and has no standalone IMF FTE (ECCU Article IV only). PEFA 2014 PI scores listed as Data Unavailable on pefa.org. Score band: weak (47/100).

Transparency Requirements