After a much deserved two months’ break, we resume our column today by commencing a review of the Auditor General’s report on the audit of the public accounts of Guyana for the fiscal year ended 31 December 2022. The report was laid in the National Assembly last Monday.
Constitutional and legislative provisions
Article 223(3) of the Constitution as well as Section 28 of the Audit Act 2004 provide for the Auditor General to present his reports to the Speaker of the Assembly who shall cause them to be laid before the Assembly. The deadline for doing so is 30 September following the close of the fiscal year. The Constitution also defines the public accounts to include: (i) all central and local government bodies and entities; (ii) all bodies and entities in which the State has controlling interest; and (iii) all projects funded by way of loans or grants from any foreign State or organization.
