Auditor General Editorial Stabroek News June 4, 1999 The Auditor General is a most important office recognised and protected by our constitution. He is responsible mainly for auditing the public accounts of Guyana and the accounts of ministries, departments and regions. His substantial annual report, including appendices some 500 pages, is instructive to read, or at least skim through. After reviewing the receipts and payments of the Consolidated Fund for the previous calendar year, the public debt, balances held on deposit by the Accountant General and so on it deals in some detail with the expenditure in the various ministries and departments, incidentally highlighting the accounting facilities or lack thereof. No report was published for several years under President Burnham and the department was hardly functioning. It was revived by President Hoyte and Mr Anand Goolsaran has since done an outstanding job. The accounts reveal each year a substantial number of irregularities, most frequently expenditure not supported by vouchers. The Public Accounts Committee of Parliament then examines these accounts and holds hearings. In other words, the Auditor General is responsible for ensuring that public money, raised from taxpayers, is properly spent. It is a vital function. Article 223 of the constitution provides that in the exercise of his functions he shall not be subject to the control of any other person. In recognition of the importance of his post the Constitution Reform Commission invited Mr Goolsarran to make a submission. He made three main points in reply. First, he argued that the Auditor General should not be an advisor to the Finance Sub-Committee of Cabinet as provided by Article ll8 as this can create a conflict of interest. Secondly, he requested that Article 223 be amended to make it clear that the Auditor General has audit responsibilities for all entities in which the state has a controlling interest (this is covered by legislation but he notes that that can be changed at any time) and for foreign funded projects. Finally, he requests that his reports be submitted directly to the National Assembly and not to the Minister of Finance as is now the case. There are other issues not raised by Mr Goolsarran which the Commission may wish to consider. An Auditor General's department can in fact be downgraded if it is starved of personnel or funds. It is not in the public interest that this should happen. Surely a clause can be included to the effect that the Auditor General is entitled to recruit such trained staff as may be required to do his job properly and that the expense of so doing should be a charge on the Consolidated Fund. Part of the reason for the total economic collapse we had suffered in the Burnham years was the absence of government accountability, exemplified by the failure to present accounts to parliament. When that happens anything goes and the whole financial structure was undermined. A strong Auditor General can stop that happening again. A © page from: Guyana: Land of Six Peoples