Audit Department

Auditor General: Mrs. Sonia Webster
Mailing Address: PO Box 174, Road Town, Tortola, British Virgin Islands
Tel: 284/494-2646
Fax: 284/494-4376
E-mail: audit@gov.vg

History

Governed by Section 66 of the Virgin Islands (Constitution) Order 1976 and the Audit Act of 2003, the Audit Department is mandated to audit the accounts of the Legislative Council and all Government offices and agencies.

Plans and Programmes

The objectives of the Audit Department are to promote accountability in the operation of the Government and to keep the Legislative Council and the public informed on whether public organisations:

• are delivering what they have been asked to;
• have operated in accordance with legislation and regulations;
• have fairly reported their performance in their statements of accounts;

and to inform them if these standards are not being met.

In keeping with these objectives, the Audit Department will continue its regular audit and reporting on the financial statements of statutory boards, individual ministries, and departments and the annual financial statements of the government in its effort to promote and more efficient and accountable public service.

Presently, limited human resources have resulted in the majority of statutory agency audits being outsourced to accounting and auditing firms in the private sector. It is envisioned that with the hiring and additional qualified personnel, these audits would be performed in-house. Also, with the expansion of the present staff, Value-for-Money audits can be revived, thereby promoting the three "E's" of greater economy, efficiency, and effectiveness in projects and programmes undertaken by the government.

Budget and Staff

The past three years have seen an average expenditure of $514,014, for which Personal Emoluments accounted for 83 percent, with the remaining 17 percent being expended on Other Charges.

Authorized staff for 2006 numbered 18: the Auditor General, the Deputy Auditor General, two audit managers, four senior auditors, four auditors, four assistant auditors, one executive officer, and one clerical officer I/I/III.

The Audit Department is a non-revenue collecting department.

Reports

The Annual Report of the Auditor General has in the past highlighted areas of concern in addition to reporting on the financial performance of the government for the past fiscal year.

Through its reporting to the Legislative Council, the Public Accounts Committee, and Ministries and Departments, the Audit Department has been instrumental in recommending improvements made to the revenue collection process and expenditure management. This has resulted in a more efficient public service and, additionally, a more effective Public Accounts Committee due to the advisory role of the Auditor General.