Audit Office of Guyana
AOG
Summary
The Audit Office of Guyana (headed by the Auditor General) is constitutionally established under Articles 222-225 of the Constitution of Guyana (1980, as amended) and operationally governed by the Audit Act 2004. The Auditor General is appointed by the President acting in accordance with the advice of the Public Service Commission, subject to the approval of the Parliamentary Management Committee — a bipartisan approval reflecting Guyana's constitution. 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. With Guyana's major oil revenues beginning in 2020, the Audit Office has expanded its oversight of the Natural Resource Fund.
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
- Audit Act 2004; Constitution of Guyana Arts. 222-225
- Citation
- Audit Act No. 1 of 2004; Const. Arts. 222-225
- Full text
- Agency website →
Jurisdiction scope
All ministries, departments, statutory bodies, and regional democratic councils; audit of public accounts; financial and performance audit of all public revenues and expenditures; reports to the National Assembly.