Auditor General of Dominica 

Auditor General of Dominica is the independent constitutional officer tasked with auditing the public accounts of the Government of Dominica and reporting findings to Parliament. The office plays a vital role in promoting accountability, transparency, and financial integrity within all public institutions, statutory bodies, and government departments.

Constitutional Authority and Mandate

The position of Auditor General is established under Section 83 of the Constitution of Dominica. As an independent officeholder, the Auditor General is appointed by the President on the advice of the Public Service Commission. The Constitution guarantees autonomy from political interference and ensures security of tenure.

The Auditor General’s mandate includes:

• Auditing the Consolidated Fund and all public accounts
• Conducting performance audits and compliance reviews
• Reporting annually to the House of Assembly
• Recommending improvements in public financial management
• Ensuring that expenditures are in line with Parliamentary approval

The Auditor General operates within the framework of the Audit Act, which outlines the scope, powers, and procedures of the audit process. This includes unrestricted access to government records, authority to summon evidence, and the right to issue special reports when necessary.

Office of the Director of Audit

The operational responsibilities of the Auditor General are carried out through the Director of Audit and their supporting team. This office undertakes financial, compliance, and value-for-money audits across the public service. Departments audited include:

• Ministries and their departments
• Statutory bodies (e.g. Dominica Water and Sewerage Company, DOWASCO)
• State-owned enterprises
• Projects funded by development partners or grants

The Director of Audit ensures that government revenue is properly collected, expenditure is accounted for, and that internal control systems function effectively.

Reporting and Oversight

The Auditor General is required to submit an Annual Report to Parliament, typically through the Speaker of the House. These reports assess the accuracy and integrity of financial statements, identify irregularities or mismanagement, and make recommendations for improvement.

Key features of Auditor General reports include:

• Highlighting areas of non-compliance with procurement, budgeting, or financial regulations
• Noting unaccounted funds, unretired advances, and wasteful spending
• Flagging weaknesses in internal controls or record-keeping
• Offering corrective recommendations to improve governance

Reports may trigger investigations by the Public Accounts Committee (PAC) of Parliament, which calls relevant officials to explain discrepancies or lapses in financial stewardship.

Independence and Accountability

A cornerstone of the Auditor General’s role is independence. To protect this, the following safeguards exist:

• The Auditor General cannot be removed except for proven misconduct, and only with a tribunal’s recommendation
• The office is not subject to ministerial direction
• The Auditor General’s budget is submitted directly to Parliament
• Audits are conducted in line with international auditing standards

However, the effectiveness of the office depends on adequate resources, cooperation from auditees, and a strong institutional culture of accountability.

Challenges in the Audit Function

While the office plays a critical role in governance, it sometimes faces practical challenges:

• Delays in the submission of accounts by ministries and agencies
• Limited enforcement powers beyond reporting
• Backlogs in auditing state enterprises or externally funded projects
• Inadequate staffing and technical tools to carry out complex audits

Despite these issues, the Auditor General continues to advocate for enhanced compliance, including the timely submission of reports and improved internal audit functions in public institutions.

Role in Anti-Corruption and Transparency

The Auditor General contributes to Dominica’s anti-corruption framework by shedding light on the misuse of public funds and inefficiencies in government operations. Although not an investigative body like the Integrity Commission or Financial Intelligence Unit (FIU), its reports often provide the basis for:

• Disciplinary action or internal review
• Policy adjustments or procurement reform
• Enhanced scrutiny by civil society and media

Civil society groups, such as the Dominica Public Service Union and independent watchdogs, frequently reference the Auditor General’s findings when advocating for accountability.

Recent Focus and Trends

In recent years, Auditor General reports have focused on:

• Procurement irregularities in housing and construction projects
• Weak accounting practices in the education and health sectors
• Unreconciled accounts within ministries
• Delayed completion of externally funded projects

The office has also expressed concern about the insufficient monitoring of grant-funded initiatives and has called for stronger frameworks to prevent the abuse of discretionary spending.

There is growing support for expanding the Auditor General’s role to include:

• Real-time or continuous auditing
• Digital auditing tools and e-filing systems
• Closer collaboration with external partners, such as the Caribbean Organisation of Supreme Audit Institutions (CAROSAI)

Closing Perspective

The Auditor General of Dominica remains a cornerstone of financial oversight, ensuring that public funds are used responsibly and in the public interest. As government programs and public expectations grow, the importance of a well-resourced and truly independent audit office cannot be overstated.