The Office of the Auditor General is established under Section 109 of the Belize Constitution Act, Chapter 4 of the Laws of Belize, Revised Edition 2000.

The Auditor General is appointed by the Governor-General, acting on the recommendation of both Houses of the National Assembly. The Auditor General shall, on behalf of the National Assembly audit the accounts of all Accounting Officers and of all persons entrusted with the collection, receipt, custody, issue or payment of public moneys, or with the receipt, custody, issue, sale transfer or delivery of any stamps, securities, stores or other Government property of any kind and shall also ascertain whether:

  1. All reasonable precautions have been taken to safeguard the collection of public moneys and that the laws, directions and instructions related thereto have been duly observed;
  2. All public moneys disbursed have been expended under proper authority and for the purpose or purposes intended by such authority; and
  3. All reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of government property, including stamps, securities and stores and that the laws, instructions and directions relating thereto have been duly observed.

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Belize Government – Auditor General