About the Auditor-General
“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.”
Miss Florence Lee
The Montserrat National Audit Office is headed by the Auditor General, Florence A. Lee (Miss).
Miss Florence Lee is a graduate of the University of the West Indies; and the University of Birmingham, United Kingdom. She began her public service career; as a Clerical Officer; at the Ministry of Communications and Works. She served, in various capacities, at the Ministry of Agriculture; and Ministry of Finance; where she gained wider knowledge of public service activities; systems; controls; and the regulatory framework. She served as Deputy Auditor General; for three years; before being appointed as Auditor General on I July, 2002.
Recognising the challenges posed by; an ever-changing audit environment; revised accounting and audit standards; the need to provide services that adequately assesses public sector costs and activities; and the quest of delivering value to citizens; Miss Lee focused on the development of policies; manuals; and continuous capacity development of staff. With the assistance of GOM’s Training Division; and several regional and international agencies; capacity development programmes were sourced to allow the building of knowledge and skills. These programmes focused on development in a wide range of audit areas to include; financial; compliance; value-for-money/performance; IT; and environmental audits. The outcome from these capacity development interventions is that audit coverage; and quality of reporting; have been improving to the extent that stakeholders are placing greater reliance on the work of the department; and are demanding more of our services.
As part of wider community involvement; Miss Lee was employed by the University of the West Indies School of Continuing Studies; on a part time basis; as local tutor to guide students in understanding four accounting and finance related units of its management studies undergraduate degree programmes. She also assists some students, both youth and adults, on a voluntary basis, in preparing for their ordinary level accounting exams.
Miss Lee served; as member of; the Executive Council of the Caribbean Organisation of Supreme Audit Institutions (CAROSAI); during 2010 to 2013. The Council is tasked with; e developing; and, implementing the policies of CAROSAI. From 2010 to 2019; Miss Lee was a member of the Institutional Strengthening Committee of CAROSAI. The aim of this Committee is to; assist member SAIs to strengthen their institutional capacity; and, to help SAIs to develop their professional competence.
For relaxation, Miss Lee likes reading; watching cricket; swimming; and listening to all genres of music.
Duties of the Auditor-General
The Auditor General shall inquire into, audit and report in an impartial manner on the accounts of Public Bodies, Statutory Bodies and Government Companies, and in his audit shall make such examination as he may deem necessary to satisfy himself whether:
- accounts have been faithfully and properly maintained in accordance with generally accepted accounting standards, and that all reasonable precautions have been taken to safeguard the collection and custody of public moneys, and that these have been fully accounted for or paid, where so required by law, into the Consolidated Fund;
- moneys which have been appropriated and disbursed have been applied to the purposes for which they were appropriated, and that expenditure has been made only as authorised;
- moneys other than those which have been appropriated have been dealt with in accordance with proper authority;
- all reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of cash, stamps, securities and public stores, and that the regulations, directions and instructions relating thereto have been duly observed;
- sufficient relevant and reliable audit evidence is obtained to support the issue of a professional audit opinion on the financial statements of the organisations subject to audit;
- expenditure is achieving value for money;
- adequate regulations, directions or instructions exist for the guidance of Accounting Officers and Accountable Officers, and are complied with;
- proper returns have been submitted by Accounting Officers in accordance with the Finance (Administration) Act 2001;
- the accounts are in agreement with the books of accounts and returns.