Who are we accountable to

The Principal Auditor is accountable to the Gibraltar Parliament for the performance of the GAO, in terms of meeting its mandate. As an independent officer of the Gibraltar Parliament, the Principal Auditor, and by extension his Office, are not accountable to the Government, either in the work they carry out or the resources they use to deliver their work.

The accountability to the Gibraltar Parliament is exercised by the Principal Auditor by submitting and laying his reports before the Parliament in accordance with the provisions of Section 74(2) of the Gibraltar Constitution Order 2006.

In practice, the Financial Secretary continues to set the budget of the GAO. The current strategic objective of the Principal Auditor is to further enhance the independence of the GAO to ensure financial and operational independence from the Government. This objective is contained in a proposed public audit law, which principally looks to secure a more modern and efficient public audit service that is fully independent of the Government. The proposed legislation further strengthens the control and supervision of the expenditure of taxpayers’ money by making new provision for securing the independence of the Principal Auditor. It also promotes economy, efficiency and effectiveness in the use of public money in government departments and statutory corporations, authorities and agencies. The proposed new law will also make the GAO accountable by having an independent auditor audit the GAO itself.