The Constitution allows the Director of Audit and any other officer authorised by him to have access to all books, records, returns, reports and other documents which in his opinion relate to any of the accounts he is required to examine.
The Director of Audit shall satisfy himself:
(a) that all reasonable precautions have been taken to safeguard the collection and custody of revenue and that the law, directions and instructions relating thereto have been duly observed;
(b) that expenditure has been incurred with due regard to economy and to the value obtained;
(c) that public monies other than those which have been appropriated have been dealt with in accordance with proper authority;
(d) that all reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of cash, stamps, securities and stores and that the regulations, directions and instructions relating thereto have been duly observed; and
(e) that adequate regulations, directions or instructions exist for the guidance of accounting officers and accountable officers.
At least once every year, the Director of Audit shall audit and report on the Public Accounts of Antigua and Barbuda, the accounts of all officers and authorities of the Government, the accounts of all courts of law in Antigua and Barbuda, the accounts of every Commission established by this Constitution, and the accounts of the Clerk to the House and the Clerk to the Senate. The Director of Audit may at any time submit to the Minister of Finance a report on any matter incidental to his powers and duties under the Office of the Director of Audit Act.
The Office of the Director of Audit is a member of the International Organization of Supreme Audit Institutions (INTOSAI). The Audit Office conducts its work in accordance with the International Standards of Supreme Audit Institutions. The Office also seeks guidance from other professional bodies and audit-related best practices around the world.
