The Public Bodies Management and Accountability Act (PBMA) requires public entities to demonstrate prudent financial management of public resources. The Auditor General’s Department (AuGD) conducts reviews of public bodies’ financial statements to assist Parliament and the Public Accounts Committee (PAC) in evaluating the financial performance of selected public bodies in the context of the Fiscal Responsibility Framework (FRF). In this regard, we reviewed the financial performance of the Jamaica Civil Aviation Authority (JCAA) over a five-year period, by calculation ratios of key financial items in the balance and income statements of the entity, to analyse trends. However, we did not conduct an audit of the financial statements of the entity and hence did not test the management’s assertions regarding the figures in the financial statements and disclosures. The annual reports which included the audited financial statements, were tabled in the Houses of Parliament.