To give assurance on the effectiveness of internal controls, risk management and overall governance at national and county government; b) undertake audit activities in state organs and public entities to confirm whether or not public money has been applied lawfully and in an effective way; c) satisfy himself or herself that all public money has been used and applied to the purposes intended d) confirm that all reasonable precautions have been taken to safeguard the collection of revenue and the acquisition, receipt, issuance and proper use of assets and liabilities; and e) issue an audit report in accordance with Article 229 of the Constitution; f) provide any other reports as may be required under Article 254 of the Constitution.
The Auditor General’s Department is governed under the Financial Administration and Audit Act which requires the Auditor General to submit all reports to the Parliament through the Speaker of the House. The Act speaks specifically to the annual report being submitted to the Parliament no later than December 31 of
each year. This report covers the findings of the Department for the previous financial year.
Remember that any document tabled in the Parliament become available for access for any citizen of the country.
It lies at the very heart of proper governance. It is the obligation of public agencies and enterprises who have been trusted with public resources, to answer for the financial and social responsibilities that have been assigned to them.
The act of holding someone accountable can be divided into two. ‘Calling to account’ occurs first and that involves the public official providing an explanation of what has been done or not done, and why. ‘Holding to account’
Public sector accountability is not led by any one agency but a range of entities, agencies, and institutions. Here in Jamaica those include but is not limited to:- the Auditor General’s Department, the National Integrity Commission, Independent Commission of Investigations, Major Organised Crime & Anti-Corruption, Office of the Public Defender, Parliament and its oversight sub-committees (Public Accounts Committee and the Public Administrative and Appropriations Committee) Permanent Secretaries, Board of Directors, Financial Secretary and civil society groups (Jamaicans for Justice, National Integrity Action, Jamaica Environmental Trust etc.