This is the fourth in a series of articles on public financial management in Guyana’s post-Independence period. The three previous articles covered developments from 1966 to 2001. It was in 2001 that some important constitutional amendments were made, especially in the area of public finance, including provisions for the establishment of the Public Procurement Commission and the strengthening of the independence of the Audit Office.
Today, we discuss three important pieces of legislation that were passed during the period 2003-2004, namely the Fiscal Management and Accountability (FMA) Act 2003; the Procurement Act 2003; and the
