About the Audit Office
“Our vision is to be a proactive supreme audit institution that helps the nation make good use of its resources.”
“Our Mission is to conduct independent and high quality audits that promotes accountability, transparency by providing relevant recommendations to our clients, the Legislature and the citizens.”
Who We Are
The Montserrat National Audit Office is an independent statutory organisation and the national auditor. It is led by the Auditor General whose role and responsibilities are set out in the Montserrat Constitution and the Public Finance Management and Accountability Law. Our independence allows us to carry out our audits without fear or favour.
Through our reporting of audit results, we help hold the Government of Montserrat and public organisations to account for the way they use public funds to improve public services. We report to our clients, the Legislature and the citizens.
Who Oversees Us
The Auditor General is accountable to the Legislative Assembly and by virtue of her office is an independent officer of the Legislative Assembly.
The provisions for setting the budget of MNAO are clearly set out in section 6 of the National Audit Office Bill. In practice, the Ministry of Finance and Economic Management has set the budget and the appropriations for the MNAO. This issue Government to constrain the financial and operational independence of the MNAO, if it wishes, through the withholding of resources, reinforcing perceptions both within and outside Government that we are in fact a part of Government and not independent. Our strategic plan has as one of its strategic objectives the need to enhance the independence of the MNAO to ensure its financial and operational independence from Government.
Our Core Values
We seek to actively involve all our stakeholders when fulfilling our responsibilities.
We will perform our audits without fear and favour, in an objective and impartial manner.
We will uphold the public trust when executing our work with the highest standard of confidentiality, fairness and objectivity.
We operate in the spirit of full openness to the Montserrat society about the way we use public resources and the impact of our work.
We strive to be the best at what we do and continuously seek ways to improve.
We shall competently perform our work in accordance with the International auditing standards requirements and the highest professional conduct.
The MNAO scrutinises public spending for the Legislative Assembly and is independent of the Government of Montserrat. We help Legislature to hold the government to accounts and we use our insights to help people who manage and govern the public sector to improve services. We do this by, promoting accountability, transparency and improved stewardship in the use of public funds through our work. The MNAO conducts assurance and performance audits of all government ministries, departments and agencies to include all statutory bodies.