Office of the Auditor General
OAG
Summary
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The Auditor General of Belize is constitutionally established under Sections 120-122 of the Constitution of Belize (1981, as amended) and operationally governed by the Finance and Audit (Reform) Act 2005. The Auditor General is appointed by the Governor-General acting on the advice of the Public Services Commission with the concurrence of the Prime Minister and Leader of the Opposition — a bipartisan appointment reflecting the Westminster model.
The Auditor General audits all government accounts and reports to the National Assembly through the Public Accounts Committee. Removal requires a tribunal process for cause. Annual audit reports are tabled in the House of Representatives.
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
- Finance and Audit (Reform) Act 2005; Constitution of Belize ss. 120-122
- Citation
- Finance and Audit (Reform) Act 2005 (No. 11 of 2005); Const. ss. 120-122
- Full text
- Full text of law →
Jurisdiction scope
All ministries, departments, and statutory bodies of the Government of Belize; audit of public accounts; financial and compliance audit of all public revenues and expenditures; reports to the National Assembly.