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The Office of the Auditor General of Bermuda serves Parliament by providing it with objective, fact-based information and advice gathered through audits.

The purpose of the OAG is to report on whether organizations spending public monies use it properly, and effectively.  The Office does this by carrying out financial statement audits, performance audits, and special investigations.  The OAG from time to time retains external audit firms and consultants to assist in the conduct of audits. 

As the watchdog of Government spending, the OAG’s primary aim is to hold Government accountable for how it manages and spends the scarce resources at its disposal. 

The Auditor General’s practice is to report matters that he/she believes are significant and constitute an actual or potential for loss of public funds, lack of financial control, impairment of accountability, or non-compliance with legislative requirements. It is also his/her practice not to report errors or deficiencies that in his/her opinion have been or are being satisfactorily rectified except if they have resulted in a significant loss of public assets or if they are long-standing and he/she believes that reporting them will be instructional to other Government organizations.

The OAG reports its findings to:

• The Department and Ministry

• The Audit Committee per the Audit Act 1990 can make comments regarding changes to the wording in the draft Auditor General’s report, however, the Auditor General is not obligated to amend her reports based on their comments.  The Audit Committee is also charged with reporting to the secretary to the Cabinet any concerns raised in the draft Auditor General’s report that they feel need to be brought to Cabinet’s attention.  Once the Audit Committee finalizes its review of the draft report, it is finalized and readied for tabling.

• The Public Accounts Committee under the Constitution deliberates on all the Reports of the Auditor after they have been tabled.  In addition, the PAC can deliberate either in camera or in a public forum and can call any witness to attend and answer questions raised by the Committee.

• The House of Assembly – for tabling.  Once the report has been tabled it becomes a public document.