The traditional approach (to state audit), while still a vital part of the SAI’s mandate, is inadequate to assure public accountability unless transactions are examined against the background of stated objectives, the manner in which inputs are acquired, used and disposed of, and an evaluation of the various outputs, outcomes and impacts.
Extract from “Improving Public Accountability: The Guyana Experience 1985-2007”
Introduction
On the date of his confirmation to the position, the Auditor General made a statement to the effect that the Audit Office had completed two value-for-money (VFM) audits under the renewed mandate given by the Audit Act of 2004. The two studies relate to reviews of: (a) the living conditions at the Palms Geriatic Home; and (b) the Old Age Pension Programme. The related reports can be
