About Us

The Audit Department was established by Parliament and is under the control of the Director of Audit, the Director report to Parliament on the Government's yearly Financial Transactions and Records through the Public Accounts Committee.

The Audit Department is guided by different authorities viz:

• The Constitution
• The Audit Act #5 of 1994 (PDF, 252 KB), the Finance and Audit Act - Chapter 63:01 #12 of 1990 (PDF, 5.52 MB) (Financial & Stores Regulation)
• Statutory Rules and Orders
• Government Policies (where they do not conflict with the legislation or Constitution)
• General Orders
• Financial Secretary's Circulars or other Administrative Circulars from the Chief Personnel Officer
• In conformity with International Auditing Standards

RESPONSIBILITIES:

• Developing and maintaining a comprehensive internationally accepted programme for evaluating the financial and operational systems and procedures of all activities of the Government of DOMINICA
• Examining financial transactions for accuracy and evaluating compliance with all applicable Laws and Regulations, Cabinet Decisions, and internal Policies and Procedures
• Evaluating the cost effectiveness and efficiency of all Government activities
• Ascertain the adequacy of controls for safeguarding all State's assets and liabilities, and when appropriate, verify the existence of all assets and liabilities
• Appraising the timeliness, reliability, usefulness and integrity of Government's records and financial reporting
• Maintaining technically competent staff by ensuring continuing education and active involvement in professional activities
• Reporting audit findings with recommendations to the Parliament of the Commonwealth of DOMINICA through the Minister of Finance
• Performing a variety of Audit types and fraud detection

OBJECTIVES:

The objectives of the Audit Department are as follows:

• To determine the integrity of State's Public Audit process through the application of Internationally Accepted Public Sector Auditing Standards
  • All work plans, working papers and reports must demonstrate compliance with International Public Sector Auditing Standards
• Raise awareness of financial management and auditing issues through the publication of high quality, accurate and timely audit reports
  • Produce an annual audit report on the financial statements within eight (8) months of the year's end
  • Produce one (1) best practice report on a general issue of financial management containing practical advice on system improvements
  • Produce at least one (1) Value-For-Money Audit report during the financial year
• Improve the system and processes of Public Sector Financial Management by providing justification and realistic recommendation
  • Produce quarterly reports with recommendations to Permanent Secretaries and Heads of Departments

GENERAL OVERVIEW OF THE DEPARTMENT

In order to assist in carrying out his/her duties, the Director of Audit has a staff compliment of 21 assigned to three (3) sections within the Department, namely, the Secretariat section, the Financial (treasury & outside) Section and the Project's Section.

Organisational Chart