Non-Audit Services

Our primary role is to audit the accounts of public sector agencies and to report our opinion on the spending of public sector finances to the Legislative Assembly, Accounting Officers and taxpayers. A secondary role is to provide funding agents with information that would assure them that their monies were spent wisely and as intended. Our Non-Audit Services include the following:

Provide advice to the Accounting Officers and Heads of Departments

We examine the financial and control systems implemented by Accounting Officers and Heads of Departments in order to:

  • Provide assurances that control systems are working effectively;
  • Alert them to things that are going wrong within their systems or could lead to potential losses;
  • Advise them of the need to make changes to internal control systems or legislation and assist them in making the changes (‘guide dog’ function); and
  • Make recommendations that would lead to improved services and economic development of the country.

Provide Advice to the Public Accounts Committee

The Public Accounts Committee (PAC) is the organ legitimized by the State through the Legislative Assembly to hold the Executive to account.   PAC has 4 members and is chaired by the Leader of the Opposition.

 The Montserrat National Audit Office provides technical advice to that Committee.  The PAC reviews reports issued by the Auditor General and determines issues for further examination. During this process, the Auditor General gives guidance on issues for discussion. The PAC takes evidence from Accounting Officers and other senior government officials entrusted with the stewardship of public funds and makes recommendations for the management and use of those funds. The PAC issues its own report to Parliament.

Assessment of the Economic and Fiscal Management Plan

Part II Section 4 of the Public Finance (Management and Accountability Act 2008 requires the Auditor-General to examine and report the same time as, or as soon as reasonably practicable after, the laying before the Legislative Assembly of the economic and fiscal management plan (EFMP).  This report is provide an opinion whether the conventions and assumptions underlying the preparation of EFMP comply with the prudent financial management; is sufficiently accurate, fair and reasonable and that the objects and activities are consistent with the approved overall macro-economic and fiscal policy.