“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.”
History of the Audit Department on Montserrat
Management of the Audit Department was transferred to Montserrat on 1 July, 1956; and three positions were established to perform the audit duties and functions.
Originally, the legal authority for audit work was provided by the Finance Administration and Audit Act; and the department was viewed as being managed by the Ministry of Finance. Recognizing the need to be, and seen to be, an independent audit office; the governance of the Audit Department was separated in 2001; with the enactment of a dedicated Audit Act. The department was later renamed “Office of the Auditor General”.
In addition to the above, the importance of having an independent audit function was recognized as a valuable contribution to public finance management. To show this, the audit function; including independence provisions; is given higher prominence; and is now included in the Montserrat Constitution Order 2010. Some of the salient independence issues are set out in paragraphs 101 – 103. These paragraphs focus on protections for hiring; and removal of an Auditor General; the functions and duties of the Auditor General; and non-interference in the conduct of audit work.
The terminology used to identify the Audit Department’s senior manager has evolved significantly over the years. It began with Principal Auditor in 1956; then was changed to Director of Audit; and is currently styled Auditor General. As all persons essentially performed the same functions; they have been given the same designation; and are listed below in order of most recent service.
Current Auditor General
Miss Florence Augusta Lee, CPA, BSc, MSc, July 2002 – present
Past Auditor Generals
- Mr Lorenzo Everad Linnington Cassell, BA, MA, March 1977 – June 2002
- Mr Sydney St Alban Meade, July 1956 – March 1977