The responsibilities and authority of the Auditor General are detailed in the Constitution and the Financial Administration and Audit Act. The Auditor General and the employees of the Auditor General’s Department are tasked with conducting independent audits in accordance with acceptable, professional and ethical standards and issue appropriate reports on the use of public resources.
The role and functions of the Auditor General are defined in the following legislations and regulatory framework:
- The Jamaican (Constitution) Order in Council (Act), July 23, 1962
- Public Bodies Management and Accountability Act, 2001
- Financial Administration Audit Fiscal Responsibility Framework Amendment Regulations 2015
- Financial Administration and Audit Act, 2011
Independence of the Auditor General
Tenure of Office
Once appointed, the Auditor General may hold office until the age of sixty years or with the approval of the Governor General to the age of sixty five years.
Removal from Office
The Auditor General may be removed from office only for inability to discharge the functions thereof or for misbehaviour. This may be done by the Governor General acting on the recommendation of a specially established judicial tribunal.
The Auditor General’s salary and allowances are prescribed by law or by a resolution of the House of Representatives;
Provided that: –
- No such resolution may reduce any salary or allowance for the time being prescribed by or under a law;
- The salary of the Auditor General cannot be reduced during his or her continuance in office;
- The salary payable to the Auditor General is a direct charge on the Consolidated Fund.
Not subject to direction
In the exercise of his/her functions under the provisions of Section 122 (subsections 1 and 2) of the Constitution, the Auditor General shall not be subject to the direction or control of any other person or authority.
Rights & Powers
The rights and powers of the Auditor General are as stated in the Financial Administration and Audit Act Section 25 (subsection 3).