AUDITOR General Deodat Sharma on Friday handed over the 2016 Auditor General’s Report to Speaker of the National Assembly Dr Barton Scotland, a day before the constitutional deadline.
The auditor general also presented the House Speaker with a copy of the fourth performance report on construction of the new access road to the Cheddi Jagan International Airport. Details of the reports will only be made public after they are laid in the National Assembly, which Dr. Scotland said will be as soon as Parliament resumes early next month.

Before the official handing-over in the presence of members of the Public Accounts Committee (PAC), the auditor general said the Speaker of the National Assembly will have to present the reports. Thereafter, they become public documents as prescribed by Guyana’s Constitution. “This achievement reflects the realisation of the office’s objective of ‘timely reporting of the results of its audits to the legislature and ultimately the public.”
Sharma also shared some of the stringencies his office has been facing over the years, and particularly prior to him taking over as auditor general. He said before taking over, the technological infrastructure of the office consisted of “a few computers, whilst the majority of its staff was [sic] not proficient in the use of modern technology. Communication mechanisms were also poor, and the office’s visibility to certain stakeholders were non-existent.”
Among other unsatisfactory situations, he said that situation led to untimely reporting and huge backlogs of audits, especially those for the statutory bodies. He said the office’s transformation was due in large part to the benefits derived from four Technical Cooperation Agreements signed between the Inter-American Development Bank (IDB) and the Government of Guyana, which spanned the period 2003 to 2017. Moreover, the office was able to modernise its organisational and human resource management function, which included the provision of capacity-building initiatives to increase managerial capabilities.”
In addition, three new units were established with specific responsibilities for Performance Auditing, Fraud Investigations and Quality Assurance, the AG reported. He said the office also incorporated new technology that strengthened its infrastructure, capacity and capabilities.

“Procedures, professional practices and technical standards were improved in keeping with international standards, including those of the International Organization of Supreme Audit Institutions (INTOSAI). More specifically, the risk-based approach to auditing was implemented; whilst, the Interactive Data Extraction and Analysis (IDEA) software, which is a computer-assisted auditing tool (CAAT) was acquired to support the audit process,”he said.
Meanwhile, in keeping with the universal theme of ensuring a ‘greener environment’, Sharma said the audit office acquired and implemented an audit management software (TeamMate AMS), which is also an enhancement of its auditing processes. Use of the software ensures that work will be executed in a consistent manner using procedures and practices that are in compliance with international standards. The mechanisms of the software are such, that reviews and sharing of information can be done in real time, regardless of the locations of the users.

Proceeds from the four IDB/GOG Technical Cooperation Agreements were also used to build capacity and capabilities in areas such as report writing, forensic accounting and fraud investigations, and performance, information technology and procurement auditing, which are aimed at producing work of a high quality on a sustained basis, Sharma noted. The office, he said currently has in its employ two Civil Engineers, three Certified Accountants, four MBA Graduates as well as a Certified Fraud examiner. He said these initiatives are in keeping with the office’s objectives to recruit and retain the best qualified staff, which filters to the production of high-quality work.

The Audit Office was able to increase its visibility and improve collaboration with some of its key stakeholders, including those in the hinterland where communication mediums are limited or even non-existent, Sharma related. Looking forward, he said the Audit Office of Guyana will pursue the full implementation of the TeamMate Audit Management Software, thereby executing its core functions holistically in an electronic environment. The office, he said, will also seek to increase its performance audit practice, which is in keeping with global trends and requirements.
He said the Audit Office, as it examine means of preserving the environment especially protecting the endangered sea turtle, birds and animals, several environmental audits will be carried out.