1. CONVENTION AGAINST CORRUPTION
AUDIT OFFICE OF GUYANA
PRESENTER: MR. DEODAT SHARMA
AUDITOR GENERAL
Chair, Members of the OAS Team, Ladies and Gentlemen, Good Afternoon!
My name is Deodat Sharma. I’m the Auditor General – SAI of Guyana, and am here to present the Audit Office’s positions with respect to the Convention against Corruption.
I would like to introduce my team: Mr. Sheldon Hazelwood - Human Resources Manager, Mr. Phillip Smith, Director - Works and Structures, Mr. Lakeram Ramkoomar – Audit Manager, Mr. Dhanraj Persaud – Head of Forensic Audit Unit, Mr. Bryan Vieira – Fraud Investigator who is a retired Officer of the Guyana Police Force’s Fraud Squad, Mr. Rohit Kalicharran – Information Systems Manager

2. OBJECTIVES
To promote good governance including openness, transparency & improved public accountability through:
The execution of high quality audits;
Timely reporting of the results of all audits conducted to the Legislature and ultimately the public;
Implementation of the most up-to-date Audit Practices; and
Producing reports which facilitate improvements in our clients’ operations.
OBJECTIVES:
READ SLIDE
THEN read the following:
These OBJECTIVES are reflected in the Office’s Mission Statement.
To ensure that these OBJECTIVES are met:
With the help of INTOSAI, a Quality Assurance Section was set up, which ensures that all audits are conducted in compliance with the applicable standards and international practices
Up-to-date audit practices are being applied. In fact we are using the Risk-Based Audit Methodology to execute our audits.
I should mention that the reports for the last four financial years, that is, 2009 to 2012, were presented on time.
Several Ministries and Departments have also been using my report as a management tool. These include the Ministries of Education, Finance Local Government and Public Works, just to name a few.
We also recruit and retain the best qualified personnel to achieve set targets on a sustained basis. The Audit Office is an ACCA accredited Institution. We assist in tutoring, mentoring and provide study materials for students. Currently, the Audit Office has in its employ:
3 Professional Accountants,
23 Degree Holders,
5 Officers, including myself, have successfully completed the Value for Money Fellowship Programme in Canada
We also have 32 officers who are at different stages of acquiring professional qualifications.
Audit Office of Guyana

3. FUNCTIONS
Section 223(2) of the Constitution of Guyana and Part II Section 4 & Part V Section 24 of the Audit Act 2004 set out the functions of the Audit Office of Guyana.
FUNCTIONS:
READ SLIDE
THEN read the following:
The Audit Act of 2004 replaced Chapter 73:01 of the Laws of Guyana – the Financial Administration and Audit Act. The new Audit Act 2004 includes the functions, and authority of the Audit Office and the Auditor General. The Audit Office of Guyana is one of few Supreme Audit Institutions within CAROSAI, that is, the Caribbean, including Turks and Caicos and Cayman Islands, that has its own independent Audit Act.
THEN say:
We are part of an accountability cycle as shown in the diagram in my NEXT SLIDE
Audit Office of Guyana

4. Accountability Cycle for Financial & Compliance Audits
National Estimates
Financial Audit
Audit Report Presented to Speaker of the National Assembly
Speaker Lays Report in National Assembly
PAC Examines AG Report
PAC Prepare and lay Report in the National Assembly
Minister of Finance Issues Treasury Memorandum on Government’s Actions, which is laid in the National Assembly
Explain the cycle based on the Diagram.
BUDGET: Prepared, presented and passed in the National Assembly.
Ministries/Departments/Regions incur expenditure.
Financial Statements presented to the Audit Office for audit.
AUDIT: The Constitution and Audit Act mandates the Audit Office (external auditor) to audit the public accounts of Guyana, and of all officers and authorities of the Government of Guyana, including foreign funded projects.
Report presented to Speaker of the National Assembly by Statutory Deadline, within nine months following the close of the financial year.
SPEAKER: Speaker lays the Report in the National Assembly.
Report becomes public. It is then posted on the Audit Office’s website.
PAC: Public Accounts Committee then examines the Report. The Accounting Officers of all the Ministries/Departments/Regions required to submit themselves at PAC meetings, where explanations are given for the findings contained in the AG Report.
PAC then compiles a report and lay same in Parliament
MINISTER: The Minister of Finance is then required to issue a TREASURY MEMORANDUM on the actions taken or being taken by Government to mitigate the findings.
Audit Office of Guyana

5. FUNCTIONS - cont’d Value for Money Audits Forensic Audits
Reporting Obligations
Statutory Deadlines
Oversight Body – Public Accounts Committee
VALUE for MONEY AUDITS: The Audit Office also has the Authority to conduct Value for Money Audits, that is, Economy, Efficiency and Effectiveness (3E’s). In fact, two have been laid in the National Assembly, whilst three are ongoing.
FORENSIC AUDITS: A Forensic Audit Unit has been set up in keeping with the Audit Act. All suspected frauds are investigated by this Unit.
STATUTORY DEADLINES: The Audit Office also has other Statutory deadlines, including the deadline for IB audits, 30 April.
OVERSIGHT BODY: The Public Accounts Committee exercises general supervision over the functioning of the Audit Office, in accordance with the Rules, Policies & Procedures Manual, which includes the approval of the appointments and discipline of senior officers.
The Audit Office of Guyana is the ONLY Supreme Audit Institution of CAROSAI, that has this mechanism. I must add that it is functional!
Audit Office of Guyana

6. ORGANIZATION STRUCTURE
POINT TO SCREEN AND SAY “This is an illustration of our organisation’s structure”
Then read:
The Audit Office is headed by the Auditor General, who is appointed by the President based on recommendation from the Public Service Commission. Section 8 of the Audit Act stipulates the “conditions of service of the Auditor General”, and states that “the salary, superannuation, benefits and other conditions of service of the Auditor General shall be the same as the Chief Justice.” In so doing, the Auditor’s General age of retirement is 65 years.
The Auditor General may be removed from office only in accordance with the provisions of article 225 of the Constitution, which states that “The officer may be removed from office only for inability to discharge the functions of his office (whether arising from infirmity of body or mind or any other cause whatsoever) or for misbehavior.”
POINT TO SCREEN AGAIN AND SAY: As can be seen, there are three Audit Directors, each heading one of the three Business Units of the Office.
One of the said Directors also heads all of the Corporate Services, which include Finance & Accounts, Human Resources and Information Technology Departments.
There is also a Works and Structures Section, that is headed by a Director and includes Civil Engineers. Again, the Audit Office of Guyana is the only SAI within CAROSAI with full time Engineers.
The Audit Office also have within its structure, a Forensic Audit Unit that conducts all investigations into alleged frauds, and a Quality Assurance Section, that ensures all audits are done in compliance with international standards and practices. Both of these Units report directly to the Auditor General.
Audit Office of Guyana

7. THANK YOU!
Audit Office of Guyana