The Auditor-General in Belize


Excerpt from the constitution of Belize as related to the Auditor General’s Post.

120.-(l) There shall be an Auditor-General whose office shall be a public office.

(2) The Auditor-General shall-

(a) satisfy himself that all moneys that have been appropriated by the National Assembly and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and

(b) at least once in every year audit and report on the public accounts of Belize, the accounts of all officers and authorities of the Government, the accounts of all courts of law in Belize, the accounts of the Belize Advisory Council and every Commission established by this Constitution and the accounts of the Clerk to the National Assembly.

(3) The Auditor-General and any officer authorised by him shall have access to all books, records, returns, reports and other documents which in his opinion relate to any of the accounts referred to in subsection (2) of this section.

(4) The Auditor-General shall submit every report made by him in pursuance of subsection (2) of this section to the Minister responsible for finance who shall, not later than seven days after the House of Representatives first meets after he has received the report, lay it before the House.

(5) If the Minister fails to lay a report before the House in accordance with the provisions of subsection (4) of this section the Auditor-General shall transmit copies of that report to the Speaker who shall, as soon as practicable, present them to the House.

(6) The Auditor-General shall exercise such other functions in relation to the accounts of the Government or the accounts of other authorities or bodies established by law for public purposes as may be prescribed by or under any law enacted by the National Assembly.

(7) In the exercise of his functions under subsections (2), (3), (4) and (5) of this section, the Auditor-General shall not be subject to the direction or control of any other person or authority.

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