About the S.A.I.
The Office of the Director of Audit exists to assist Parliament in holding the Government to account for its management of the country’s finances and operations. We do this by providing independent, reliable, and timely information on the Government’s financial performance and on the economy, efficiency, and effectiveness with which its programs and services are delivered.
An independent, professional, and respected audit office serving Parliament and widely recognized for advancing efficient and accountable government.
Independence - We report to Parliament and are fair, objective, and non-partisan in our approach. We adhere to our independence standards and professional codes of ethics, avoiding real and perceived conflicts in our relationships and in the conduct of our work.
Integrity - We work together and with others in an open, honest, and trustworthy manner while respecting the confidentiality of the information we obtain. We strive every day to meet the highest standards of professional conduct.
Accountability - We actively promote accountability of the Government to Parliament and to the people of Antigua and Barbuda. In turn, we honour our obligations and take responsibility for explaining our own performance.
The Office of the Director of Audit is an independent, constitutionally established office that exists to serve Parliament. Independence from Government is vital if the audit office is to make impartial judgements and perform its work effectively. Through the Constitution and the Office of the Director of Audit Act, Parliament has legislated the independence of the Director of Audit and confirmed the position as answerable and subservient only to Parliament. The Office of the Director of Audit Act stipulates that the Director of Audit shall not be subject to the direction or control of any other person or authority in the exercise of his functions.
The Director of Audit is the auditor of the Public Accounts of Antigua and Barbuda, as well as all government ministries and departments, courts, and commissions. He is responsible for making enquiries necessary to report to Parliament on Government’s finances and operations. He may conduct examinations as required by Parliament and provide advice to government officers and employees on matters identified during an audit. The Director of Audit also has the power to carry out audits of the accounts, balance sheets, and other financial statements of all enterprises that are owned or controlled by or on behalf of Antigua and Barbuda.