ja-flag Government of Jamaica

Our Audit Universe

The Auditor General is empowered to audit the accounts and other activities of all Government Ministries, Departments, Agencies, Local Authorities and Statutory/Public Bodies.

Statutory Submission Deadlines

Under the Financial Administration and Audit (FAA) Act Section 24 (I) – “In respect of each financial year and within a period of four months after the end of such financial year, all accounting officers shall prepare, sign and transmit to the Minister and the Auditor-General the statements relating to the financial activities under their control showing in respect of each head of estimates”.

Under the Executive Agencies Act Section 15 (3) – “Every Chief Executive Officer shall, within three months after the end of each financial year, prepare and forward to the responsible Minister, an annual report of the activities of the Executive Agency during that financial year, including a statement of its accounts audited in accordance with section 14”.

Under the Public Bodies Management and Accountability Act Section 3 (2) – “As soon as possible after the end of each financial year, but not more than four months thereafter, the board of a public body shall submit the annual report including audited financial statements of the public body to the responsible Minister, who shall cause the report and statements to be laid on the Table of the Houses of Representatives and of the Senate”.

Audit Services

The Department currently carries out five types of audits:

  • Assurance Audits: Assurance audits are undertaken to express an opinion on whether the financial statements prepared and presented by auditees are free from material misstatements and are presented in accordance with the applicable financial reporting framework.
  • Compliance Audits: Compliance audits are conducted in accordance with the International Organization of Supreme Audit Institutions (INTOSAI) standards to enable the Auditor General to arrive at a conclusion as to whether the activities of public sector entities are in accordance with the relevant laws, regulations and authorities that govern such entities. Such audits involve an assessment of the degree to which the audited entity is accountable for its actions and exercises good public governance. Specifically, this may involve auditing the extent to which the audited entity follows rules, laws and regulation, budgetary resolutions, policy, established codes, or agreed terms, such as the terms of contract or the terms of a funding agreement.
  • Performance Audits: Conducted to primarily identify improvements needed. These audits evaluate whether:
    a. The agency’s resources (funds, assets, and personnel) are adequately controlled and used effectively, efficiently, and economically
    b. The programmes and activities of the entity are conducted, and expenditures made in an effective, efficient, and economical manner and in compliance with the requirements of applicable laws and regulations and in relation to the achievement of the objectives of the entity.
  • Information Systems Audits: Conducted to ensure that the entity’s systems have adequate controls in place and are operating effectively and efficiently to achieve each entity’s objectives. The objectives of these audits are primarily to:
    a. Assess the relevant general and application controls of each system
    b. Determine whether there is compliance with relevant laws, regulations, and guidelines
    c. Determine whether the objectives of each system are being met in an efficient and effective manner
    d. Assess whether each system adequately supports the respective business objectives of the entities.
  • Special Audit: These audits are conducted based on information received from stakeholders and concerned citizens. They are also initiated where fraud and misuse of public funds is suspected during the course of conducting a financial audit. The reports from these audits are separate from the financial audit reports.

Authentication of Warrants

Section (10) of the Financial Administration and Audit (FAA) Act requires that the Auditor General’s Department authenticate requests from the Accountant General for the withdrawal of funds from the Consolidated Fund Principal Bank Account.

Economic Assessments

Economic assessments are undertaken per the Auditor General’s responsibilities under the Financial Administration and Audit (FAA) Act and the Constitution of Jamaica. These assessments include but are not limited to reviews of public bodies identified by the Minister to certify them as not being part of the specified public sector or deemed commercial. Other assessments are undertaken to certify that a Public Private Partnership only involves minimum contingent liability. In the event of an occurrence (eventuality), which adversely impacts economic activity Section 48C (2) of the FAA Act, the Auditor General must validate in the prescribed manner that the estimated fiscal impact of the eventuality is equal to or greater than one and a half per cent of gross domestic product which will allow the Minister to suspend the Fiscal Rules.

Financial statement assessments of public bodies

These are undertaken to guide the Public Accounts Committee (PAC) in their review of the financial performance of public bodies in the context of the Fiscal Responsibility Framework. In addition, such assessments would be required where the Auditor General is called upon to certify public bodies as not being part of the specified public sector but are of a commercial nature


If you are interested in leaving an important feedback for us, please follow the link to the feedback page.
All information collected by the Auditor General’s Department is anonymous.