Audit

Office of the Auditor General

OAG

46/100

Summary

The Auditor General of Trinidad and Tobago is constitutionally established under Section 116 of the Constitution of the Republic of Trinidad and Tobago (1976, as amended) and operationally governed by the Exchequer and Audit Act Chap. 69:01. The Auditor General is appointed by the President acting on the advice of the Prime Minister after consultation with the Leader of the Opposition — a bipartisan appointment. The Auditor General audits all government accounts and reports to Parliament (both Houses) through the Public Accounts Committee. Removal requires a tribunal process for cause. Annual audit reports are tabled in Parliament. Trinidad and Tobago's petroleum revenues mean the Auditor General also scrutinises the Heritage and Stabilisation Fund and State Enterprises.

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
Exchequer and Audit Act Chap. 69:01; Constitution s. 116
Citation
Exchequer and Audit Act Chap. 69:01 (as amended); Const. s. 116
Full text
Agency website →

Jurisdiction scope

All ministries, departments, and statutory authorities of Trinidad and Tobago; audit of public accounts; financial and compliance audit of all public revenues and expenditures; reports to Parliament.

Secondary Sources