“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.”
Audit Office Legislation
The MNAO’s audit mandate is provided for in legislation. The key legislation that govern our work are the Montserrat Constitution 2010 and the National Audit Bill 2020.
The functions of the Auditor General and by extension that of her office, are enshrined in Section 103 of the Montserrat Constitution Order 2010. It states in part that 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 established by an Act of Parliament. This is supported by the Public Finance Management and Accountability Act (PFMAA) 2008 which outlines the accounts to be audited by the Auditor General.
Independence of the Auditor General
Sections 101 – 103 of the Montserrat Constitution Order 2010 provides guidance for the independent operation of audit services. The salient points are provided below.
Hiring of Auditor General
Power to make appointments to the office of Auditor General is vested in the Governor, acting after consultation with the Public Accounts Committee of the Legislative Assembly.
Removal from Office
The Auditor General shall be removed from office if:
- The Auditor General violates any law concerning the ethics of public leaders; or
- The Auditor General becomes bankrupt; applies to take the benefit of any law for the relief of bankruptcy or insolvent debtors, compounds with creditors or otherwise makes an assignment of remuneration for benefit of creditors.
- If the Legislative Assembly in a resolution addressed to the Governor resolves that the Auditor General is unable to perform the functions of his or her office due to misconduct, incapacity or incompetence. In this scenario, the Governor shall appoint a special tribunal of not less than a Chairman and two other members, but half of the other members shall be persons who held office as a judge of a court having unlimited jurisdiction in civil or criminal matters in any part of the Commonwealth. The tribunal shall inquire into the matter, report on the facts, and recommend to the Governor whether the Auditor General should be removed from office.
Not Subject to direction
In the exercise of his or her functions, the Auditor General shall not be subject to the direction or control of any other person or authority – Sec 103 (4) of the Montserrat Constitution.