Audit

Office of the Director of Audit

ODA

46/100

Summary

The Director of Audit (Auditor General) of Antigua and Barbuda is constitutionally mandated under Sections 109-111 of the Constitution of Antigua and Barbuda (1981) and operationally governed by the Finance Administration Act 2006. The Director of Audit is appointed by the Governor-General acting on the advice of the Public Service Commission, subject to concurrence of the Prime Minister and Leader of the Opposition — a bipartisan appointment reflecting the Westminster model. The Director audits all government accounts and reports to Parliament through the Public Accounts Committee. Removal requires a tribunal process for incapacity or misconduct. Annual audit reports are tabled in the House of Representatives.

Independence Scorecard

Independence Score: 46/100 (moderate)
46/100
Weak
Methodology v0.1
AppointmentMixed (multi-branch)
Term lengthNot specified
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewLegislative review

Statute

Name
Finance Administration Act 2006; Constitution of Antigua and Barbuda ss. 109-111
Citation
Finance Administration Act 2006 (Cap. 171); Const. ss. 109-111
Full text
Agency website →

Jurisdiction scope

All government ministries, departments, statutory bodies, and Crown corporations; audit of public accounts; compliance and performance audit of all public revenues and expenditures.

Secondary Sources