Frequently Asked Questions

Power to appoint the Auditor General is vested in the Governor, acting after consultation with the Public Accounts Committee of the Legislative Assembly.  The Auditor General reports to the Legislative Assembly via the Ministry of Finance and Economic Management.

The MNAO is audited by an independent audit firm immediately preceding the financial year.  The Legislative Assembly is responsible for the appointment of the MNAO’s auditors under section 14 of the National Audit Office Bill.

The independence of the Auditor General is provided for by the Montserrat Constitution Order 2010 and the National Audit Office Bill 2020.

The mandate of the Office of the Auditor General is provided by the Montserrat Constitution Order 2010, the Public Finance Management and Accountability Act 2008 and the National Audit Office Bill 2020. The Auditor-General shall audit and report on the public accounts of Montserrat and of all public offices, including the courts, the central and local government administrations, universities and higher education institutions, and any public corporations or other bodies or organisations established by an Act of the Legislature, and may conduct financial and value for money audits in respect of any project involving public funds.  The Auditor General, through these assists the Legislative Assembly in holding the government accountable for its use of public resources.

As a general rule we do not audit policy but we audit policy implementation or policy impact.

Anyone who comes into contact with the MNAO and is unhappy or dissatisfied can complain. For example, you could be a member of the public or an employee of a body audited by the MNAO.

Click here to learn more about making complaints: 


A financial statement audit results in an independent audit opinion being expressed on the annual financial statements of an organization. This opinion expresses whether the financial statements comply with accounting standards, laws, regulations and Montserrat Government Financial Instructions. A performance audit assesses whether government ministries, departments or organizations are carrying out their activities effectively, economically and efficiently and in compliance with all relevant laws

There are various activities that we engaged to select potential performance audit topics.  These include a request from legislative Assembly or other clients, discussions in the public media, responses to questionnaires, an audit highlighted an area that warrants in depth review and stakeholder forums

Please visit the Contact Us page for information on how to make a complaint or comment.

The Reports issued by the MNAO can be found on the Reports page of this website.

Please visit the Careers page of this website for information on how to gain employment with the Office.


Still Have More Questions?

Use our contact form to ask for any additional information you may need.