One of the comments made in the Guyana 2012 Human Rights Report was that the Audit Office’s effectiveness remained limited since the Government may or may not act on the deficiencies identified. The report also referred to recurring discrepancies that were repeatedly highlighted in the Auditor General’s reports without officials taking appropriate follow-up actions to investigate and resolve them.
Today, we take a closer look at the Audit Office to ascertain what might have contributed to the above-mentioned assessment.
Historical background to the Audit Office
Guyana inherited its system of state audit from the British who established a Colonial Audit Department in 1884. In 1938, it was re-designated Colonial Audit Service, then Overseas Audit Service in 1954. The Financial Administration and Audit Ordinance of 1961 provided for the audit of the public accounts and for the duties and powers of the
