Power to appoint the Auditor-General is vested in the Governor, acting after consultation with the Public Accounts Committee of the Legislative Assembly.  The Auditor-General reports to the Legislative Assembly via the Ministry of Finance and Economic Management.

The NAO is audited by an external audit firm immediately preceding the financial year.  The Legislative Assembly is responsible for the appointment of the NAO’s auditors under section 14 of the National Audit Office Act.

The NAO also voluntarily subjects its work to independent external reviews.

The independence of the Auditor-General is provided for by the Montserrat Constitution Order 2010.

The mandate of the Office of the Auditor General is provided by the Montserrat Constitution Order 2010, the Public Finance Management and Accountability Act 2008 and the National Audit Office Act 2024.  The Auditor-General shall audit and report on the public accounts of Montserrat and of all public offices, including the courts, the central and local government administrations, universities and higher education institutions, and any public corporations or other bodies or organisations established by an Act of the Legislature, and may conduct financial and value for money audits in respect of any project involving public funds.  The Auditor-General, through these assists the Legislative Assembly in holding the government accountable for its use of public resources.

As a general rule, we do not audit policy decisions, which are the prerogative of the Cabinet and elected officials, but we audit policy implementation or policy impact.

Anyone who comes into contact with the NAO and is unhappy or dissatisfied can complain. For example, you could be a member of the public or an employee of a body audited by the NAO.

Click here to learn more about making complaints: 

We do not respond to concerns related to various topics.

• Disputes between private citizens, between government department and private citizens; and between private citizens and businesses;
• Review legal decisions, provide legal opinions, or audit matters that are before the courts;
• Examine judges or lawyers;

We do not provide information about entities other than what is contained in the audit reports or information that is not authorized for publication by the Auditor-General.

A Supreme Audit Institution (SAI) is an independent national government agency responsible for auditing a country’s public finances, revenues, and expenditures.  Acting as a country’s top external auditor, it ensures government funds are used legally, efficiently, and transparently. 

SAIs are the cornerstone of a nation’s financial accountability and anti-corruption framework.  They generally operate independently of the executive branch and report their findings to parliament and the public.