Office of the Auditor General
OAG
Summary
The Auditor General of The Bahamas is constitutionally established under Article 137 of the Constitution of the Commonwealth of The Bahamas (1973) and operationally governed by the Financial Administration and Audit Act 2010. The Auditor General is appointed by the Governor-General acting on the advice of the Prime Minister after consultation with the Leader of the Opposition — a bipartisan appointment reflecting the Westminster model. The Auditor General audits all government accounts and reports to Parliament through the Public Accounts Committee. Removal requires a tribunal process for cause. Annual audit reports are tabled in the House of Assembly.
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | Not specified |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Legislative review |
Statute
- Name
- Financial Administration and Audit Act 2010 (as amended); Constitution Art. 137
- Citation
- Financial Administration and Audit Act 2010 (No. 27 of 2010, as amended); Const. Art. 137
- Full text
- Full text of law →
Jurisdiction scope
All ministries, departments, and statutory bodies of the Government of The Bahamas; financial and compliance audit of all public revenues and expenditures; reports to Parliament.