AUDIT OFFICE OF GUYANA

PRESENTER: MR. DEODAT SHARMAAUDITOR 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)

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.

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Tenure of the Auditor GeneralAppointmentArticle 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.”

RemovalThe 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.”

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HUMAN RESOURCES MANAGEMENT

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Recruitment & RetentionYEAR #

RECRUITEDSTAFF

STRENGTHVACANCY @

31/12

2010 29 150 77

2011 43 179 48

2012 44 210 17

2013 11 212 15 (@19 Sept. 13)

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PromotionsYEAR EMPLOYEES PROMOTED

2010 4

2011 56

2012 72

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TerminationsVOLUNTARY TERMINATION

1. One month’s notice is required

INVOLUNTARY TERMINATION1. Removal of the Auditor General-Title 9, sect. 225

of the Constitution2. Layoff – reduction in work force3. Release – results from an inability to perform

appropriately & satisfactorily4. Discharge- as a result of willful misconduct 5. Immediate Dismissal- separation without notice 6. Rejection on Probation7. Medical Disability Termination

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RATE OF TURNOVERDEPARTMEN

TSEPARATIONS

2010 2011

2012

AG Secretariat 1 - -

Audit Operations

10 13 9

Human Resources

2 2 3

Finance & Accounts

- - -

Information Technology

1 - -

Works & Structures

- - -

Total Separations

14 15 12

YEAR ROT (%)

2010 9.3

2011 8.3

2012 5.7

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TrainingYear Name of

Training Program

Number of Participants

Category of Employees

2010 Fraud Indicators 9 Supervisory

Quick Book Accounting

60 Supervisory & Managerial

IDEA software Training

23 Supervisory & Managerial

Training Of Trainers

10 Supervisory

Collax /Spark 92 Supervisory & Managerial

Risk Based Auditing

124 Supervisory & Non-Management

HIV/AIDS Workplace Program

14 All levels of employees

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Training – cont’dYear Name of Training

ProgramNumber of

ParticipantsCategory of Employees

2010 Time Reporting 12 Managerial

Audit of IDB Projects 48 Supervisory & Non-

Management

Fundamentals of Performance Audit

15 Supervisory & Non-

Management

Fire Safety/Extinguishers

70 All employees

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Training – cont’dYea

rName of Training

ProgramNumber

of Participa

nts

Category of

Employees

2010

Corporate Governance

38

Principles of Human Resource

Development

1 Supervisory

The Role & Functions of the HSSE Committee

7 Non-Managem

ent

VIII Congress of CAROSAI

1 AG

1st CCAF Twinning Symposium

1 AGAudit Office of Guyana 11

Training – cont’dYea

rName of Training Program

Number of Participants

Category of Employees

2011

IDEA Software Training

110 Non-Management & Supervisory

Human Resource Management &

Auditing

3 Supervisory

Health & Safety 2 Non-Management

CCAF Int’l Legislative Audit

Assistance Program

1 Managerial

CCAF Auditing for Wrongdoing,

Fraud & Corruption Workshop

7 AGManagerialSupervisory

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Training – cont’dYear Name of

Training Program

Number of Participants

Category of Employees

2012 Stakeholder Relations

38 AG, Managerial & Supervisory

2013 Preparation for Retirement

3 Managerial

Control Risk Based Audit

57 Non-Management, Supervisory &

Managerial

Certified Fraud Examiners

2 AG & Non-Management

Preparation for Retirement

3 Managerial

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Training – cont’dYear Name of

Training Program

Number of Participants

Category of Employees

2013 Human Resource

Development

2 Non-Management

Administrative Professional

Day Interactive Session

4Non-Management

Personnel Policies & Practices

1 Non-Management

Principles of Professional Secretarial

Practice

1 Non-Management

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Employee Recognition

STAFF CONFERENCES

1. Long Service Awards2. Worker of the year Awards

RETREATS

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Training/Forensic Audit UnitForensic 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

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Internal Control MechanismsDisciplinary 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

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Accountability Mechanisms/Strategic and Annual Plans

Website : www.audit.org.gy

Auditor’s General Annual Reports Value for Money Audit ReportsVarious legislationAuditeesGeneral Information on the AOG

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Accountability Mechanisms/Strategic and Annual Plans – cont’d

Strategic Plan – 2011 to 2013

Annual Work Plan – 2013

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Coordination with other Government Bodies In Compliance with its Mandates

DPP/Police

CAROSAI

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Budgetary Regime

AOG’s Budget

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Results Obtained in the Performance of its Duties

Investigations23 for 2009 to September 2013

Prosecutions

Key Findings – 2011Overpayments to ContractorsOverpayments of Salaries & Deductions

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Difficulties in Attaining its Goals

Legislation

Prosecution

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THANK YOU!

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