Dear Editor,
The administration insists on exhibiting to Guyana and the world (at least those parts that are represented herein) what a dictatorship it is, minority or otherwise. Its behaviour makes an explicit statement about its disregard for law, principle or ethics, once it wins, or feels that it wins. This is the model it sets for the rest of the society, while contradictorily expressing concern about, and indeed penalising those ‘on the other side’ who may emulate the model.
In the most recent case of the appointments/promotions within the Audit Office, the public should be made aware that the Audit Act of 2004 and the Regulations made thereunder, including a Rules, Policies and Procedures Manual. The following quote may be helpful:
“3.2 The Public Accounts Committee (PAC)
“The Audit Office recognizes its responsibility to account to the Public Accounts Committee (PAC).
“In accordance with article 223 of the Constitution the Public Accounts Committee will exercise general supervision over the functioning of the Audit Office including the functions of the Auditor General, in accordance with the Rules, Policies and Procedures Manual and any other law.
“Consider the budget submission for the Audit Office including work plans and programmes for the next fiscal year, and return to the Auditor General with relevant comments.
“After final review of the Auditor General’s revised submission, the Public Accounts Committee within ninety days of the commencement of the next fiscal year, will forward the revised budget submission with comments to the Minister responsible for finance for consideration…
“Review on a quarterly basis reports on the performance and operation of the Audit Office in the format of a Programme Performance Statement.
“Review the Annual Performance and Financial Audit Report of the Audit Office.
“Arranging for the appointment of an independent auditor and report on the financial statements, accounts and other information relating to the performance of the Audit Office in respect of each fiscal year. This may include awarding the contract to an international firm.
“Placing special attention on the effective operation of the Human Resources Management and Development System in the Audit Office.
“Ensuring observance of the legal framework within which the Audit Office operates.”
Since the act assumes that the players involved are reasonable people it can be construed that appointments/promotions would be agreed on a consensual basis, taking into account related technical and professional criteria, and not to force a division on political grounds – an approach which, in any case, is hardly flattering to the appointees in question.
The public should also be alerted to the fact that it is claimed that the ‘vacant’ positions were advertised, and that, remarkably, none of the external applicants (if any) were successful. Surely the Auditor General (ag) must practise what he preaches and provide all the related evidence, including the results of the interviews. Transparency must be observed.
Meanwhile the process would have involved the acting Audit Directors interviewing those acting (for several years) in their substantive positions as Audit Managers. The acting Directors in turn would have been interviewed by the acting Auditor General alone? This incestuous exercise should at least have had the benefit of a review by the Public Accounts Committee.
But what emerges is the vulgarity of ‘han washing han’ in an entity that demands the highest level of professionalism in and out of Parliament, among the Association of Chartered Accountants in Guyana, and which must also statutorily uphold specified international audit performance standards, including the issues of conflict of interest, also adverted to in the Regulations to the Audit Act.
All that recent events have done is to emasculate the credibility of the Audit Office of Guyana by rendering the staff beholden to the administration. One would hope that the accounting and auditing community would raise its concerns about the implications for their own work when commissioned by the Audit Office.
Yours faithfully,
E B John
