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CONVENTION AGAINST CORRUPTION

CONVENTION AGAINST CORRUPTION. AUDIT OFFICE OF GUYANA PRESENTER: MR. DEODAT SHARMA AUDITOR GENERAL. Exceptions to the Jurisdiction of the Auditor General. PART II Section 4 (2) and (3) of the Audit Act provides for the “Exceptions of the Jurisdiction of the Auditor General. Section 4 (1)

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CONVENTION AGAINST CORRUPTION

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  1. CONVENTION AGAINST CORRUPTION AUDIT OFFICE OF GUYANA PRESENTER: MR. DEODAT SHARMA AUDITOR GENERAL

  2. Exceptions to the Jurisdiction of the Auditor General • PART II Section 4 (2) and (3) of the Audit Act provides for the “Exceptions of the Jurisdiction of the Auditor General. Section 4 (1) • The Auditor General shall be the external auditor of the public accounts of Guyana, and in the discharge of his functions, shall have complete discretion in examining and reporting on the receipt, disbursement, and control of public monies and on the economy, efficiency and effectiveness in the use of such moneys. Section 4 (2) • Without prejudice to subsection (1), the Government may cause an additional audit to be conducted by an auditor other than the Auditor General where an agreement entered into between the Government and an international financial institution so dictates. Section 4 (3) • Without prejudice to subsections (1) and (2), the Minister responsible for Finance may request the Public Accounts Committee to cause an additional audit to be conducted by an auditor other than the Auditor General. Audit Office of Guyana

  3. Tenure of the Auditor General Appointment • Article 223 (1) of the Constitution of Guyana endorses the appointment of an Auditor General, and states that “There shall be an Auditor General for Guyana, whose office shall be a public office.” Removal • The Auditor General may be removed from office only in accordance with the provisions of Article 225 of the Constitution of Guyana, which states inter alia 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.” Audit Office of Guyana

  4. HUMAN RESOURCES MANAGEMENT Audit Office of Guyana

  5. Recruitment & Retention Audit Office of Guyana

  6. Promotions Audit Office of Guyana

  7. Terminations • VOLUNTARY TERMINATION • One month’s notice is required • INVOLUNTARY TERMINATION • Removal of the Auditor General-Title 9, sect. 225 of the Constitution • Layoff – reduction in work force • Release – results from an inability to perform appropriately & satisfactorily • Discharge- as a result of willful misconduct • Immediate Dismissal- separation without notice • Rejection on Probation • Medical Disability Termination Audit Office of Guyana

  8. RATE OF TURNOVER Audit Office of Guyana

  9. Training Audit Office of Guyana

  10. Training – cont’d Audit Office of Guyana

  11. Training – cont’d Audit Office of Guyana

  12. Training – cont’d Audit Office of Guyana

  13. Training – cont’d Audit Office of Guyana

  14. Training – cont’d Audit Office of Guyana

  15. Employee Recognition • STAFF CONFERENCES • Long Service Awards • Worker of the year Awards • RETREATS Audit Office of Guyana

  16. Training/Forensic Audit Unit • Forensic Audit Unit – Set up in 2008, in keeping with Section 8 (1) of the Regulations to the Audit Act 2004, which states that “The Auditor General shall establish within the Audit Office a Forensic Audit Unit.” • Relevant Training conducted to build capacity • Software acquired to assist with computer related fraud Audit Office of Guyana

  17. Internal Control Mechanisms • Disciplinary Action – The Rules, Policies and Procedures Manual provides for the enforcement of disciplinary action. • Independent Audit of AOG – Last year of audit was in respect on 2012 and was done by a Chartered Accountant Audit Office of Guyana

  18. Accountability Mechanisms/Strategic and Annual Plans • Website :www.audit.org.gy • Auditor’s General Annual Reports • Value for Money Audit Reports • Various legislation • Auditees • General Information on the AOG Audit Office of Guyana

  19. Accountability Mechanisms/Strategic and Annual Plans – cont’d • Strategic Plan – 2011 to 2013 • Annual Work Plan – 2013 Audit Office of Guyana

  20. Coordination with other Government Bodies In Compliance with its Mandates • DPP/Police • CAROSAI Audit Office of Guyana

  21. Budgetary Regime • AOG’s Budget Audit Office of Guyana

  22. Results Obtained in the Performance of its Duties • Investigations • 23 for 2009 to September 2013 • Prosecutions • Key Findings – 2011 • Overpayments to Contractors • Overpayments of Salaries & Deductions Audit Office of Guyana

  23. Difficulties in Attaining its Goals • Legislation • Prosecution Audit Office of Guyana

  24. THANK YOU! Audit Office of Guyana

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