There are no prescribed qualifications for appointment of the Head of SAI but from tradition Head of SAI has always been a senior civil servant with long term audit experience. There is no fixed tenure for the Head of SAI but has a age limit of 60 years.
The various conditions of service of the Head of the SAI to secure independence are:
The relationship between SAI with other branches of the government is limited to seeking a legal opinion regarding the interpretation of any law concerning the powers of the Director of audit or discharge of her duties. SAI does not have complete financial independence. The SAI has to rely upon the budget director to determine the amount to be spent after consultation with the Director of Audit or any other officer designated to handle the Estimates for the year. The SAI has to submit monthly statements of Expenditure to the Ministry of Finance for perusal and control.
The SAI's jurisdiction extends to the followings with no limitation on its jurisdiction
SAI also has Jurisdiction over
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate under the Antigua and Barbuda constitution order 1981 section 102.(1). The SAI does not have powers to enforce or initiate enforcement action to secure access to needed records which are not produced.
The SAI has powers to seal, seize and search documents and other related items where it is considered necessary for its audit and inspection. The SAI has the power to seek testimonials of the persons concerned. It cannot seek co-operation of persons other than agencies subject to audit and inspection.
The SAI does not have powers of instructing government investigating agencies to perform activities considered necessary. Such affairs which relate to investigations are handled by the Financial secretary after a report has been made. It does not have powers to decide on claims of interested persons in connection with official actions, duties and behaviours of persons subject to audit and inspections. Only with regards to the Minister of Finance who may request an audit of a particular entity if he deems that it should be done.
The SAI no authority to dispense with, in whole or part, the audit of federal provincial and local Governments and other related agencies. It can not take punitive actions and/or impose surcharges. SAI does not has powers to access the computer systems of the auditees and to download and use electronic data either in site or off site. It does not has power to review the development of computer systems by auditees and suggest any controls. It has no role in appointment or supervision of external auditors engaged by the auditees.
The SAI prescribes Financial, Compliance & Performance audit in its scope of audit. The powers to perform these audits are not mandated by the law governing the SAI.
The Finance & Audit Act part VI section 34 (A - E) requires that the Director of Audit shall satisfy himself
The Director of Audit may at any time, if it appears to him desirable, submit to the Minister a special report on any matter incidental to his powers and duties under the Finance & Audit Act Part VII section - 42 (2).
The SAI conducts
The SAI does not discharge judicial functions. After submission of findings by way of report, the letters of reminders are submitted. For enforcement, the Director of audit writes to the Financial secretary for enforcement procedures and also complains to Parliament in a special report. The SAI is required to follow specific standards, practices and guidelines in conducting audit and reporting. The SAI can consult and/ or collaborate with other countries/ SAIs and international organisations on matters relating to audit eg. INTOSAI, National Audit Office, G.A.O. The SAI cannot engage consultants and/or obtain professional services in conducting audit, such matters are confirmed only to its own staff members. SAI can report on acts that infringe upon State economic interests like mass embezzlement of State assets, serious losses and wastes. It is required that all fraud embezzlement must be reported by the auditees to the Financial secretary and copied to the Director of Audit and the SAI does not have the power to oversee the ultimate disposal of such cases.
Report on its findings are first submitted to the Auditee and copied to the Financial secretary. The SAI submits once a year an overall report on activities in the Public service to the Ministry of Finance to be laid before Parliament. SAI has no role on the disposal or the action taken on the audit findings. The SAI does not have the powers to share its audit reports with the public and media. In case of financial statement audits, the SAI does not have powers to amend accounts. The SAI has advisory role in that it makes recommendation on findings but the Government is not required to consult the SAI before taking any decision substantial or otherwise.
The SAI is constituted as an audit office with monocratic status i.e. with an Auditor General or equivalent as head. It is not empowered to engage external auditors/ agencies/ consultants as required.
SAI can expend resources budgeted independently. SAI expends independently the resources budgeted to estimated Expenditure Head and Subheads. SAI is required to report the spending on a monthly basis to the Ministry of Finance for Overall Budgetary Control. The SAI has full independence in forming its workplan. The SAI is involved in recruitment of staff at the upper level, However the condition of service is laid down by the Public Service Commission and the Chief Establishment officer. The SAI is not subject to an independent audit. The SAI is not required to submit a report on its activities.