The French model of state audit

Introduction

Last week, we looked at the limitations to the effectiveness of the Audit Office as highlighted in the Guyana 2012 Human Rights Report and discussed the possible causes which we identified as follows:

●  The Public Accounts Committee (PAC) needs to expedite its work and issue its reports in a timely manner. This is necessary for the Treasury Memorandum to be issued, setting out what actions the Government has taken or proposes to take in relation to the PAC’s findings and recommendations. The last Treasury Memorandum to be issued was in respect of 2008, and therefore the recommendations would have been overtaken by time.  A review of past memoranda also indicates a similar pattern in terms of timeliness, and many of the responses were vague and generalized;

●  Apparent lack of serious commitment by the Government to