About Us

About the Audit Office

The National Audit Office

The National Audit Office is a constitutional office that reports to Parliament through the Minister of Finance, but is not a part of the government itself. This independence from the government of the day is vital if the Audit Office is to perform its work effectively and make unbiased judgments.

 It is constitutionally mandated to audit the Public Accounts of the federation of St. Kitts and Nevis to determine whether moneys that have been appropriated and disbursed, have been applied to the purposes for which they were so appropriated, and that all expenditures conform to the governing authority.

The Audit Act, Cap. 20.01, provides supporting legislation for this constitutional mandate, and further enhances the office's ability to carry out its critical functions, by outlining in greater detail, duties, and powers of the office. 

The Office in improving its relationships and meeting the evolving needs and expectations of our stakeholders. We trust that you will find this site useful in finding information about the work of the Office.

Who We Are

The National Audit Office is the Supreme Audit Institution of St. Kitts and Nevis. The principal objective of this Office is to promote better governance, transparency and accountability in the public sector and we strive to do this by issuing impactful reports. This website is intended to assist the Office in improving its relationships and meeting the evolving needs and expectations of our stakeholders. We trust that you will find this site useful in finding information about the work of the Office.

Our Mission

The purpose of the National Audit Office is to conduct regular audits that ensure good governance practices by agencies of the Government of St. Kitts and Nevis by expressing an opinion as to whether the annual accounts are presented fairly and represent the financial position of the Government.

Director of the Audit

The Director of Audit is a Constitutional office established under Section 76 of the Saint Christopher and Nevis Constitution Order of 1983, responsible for auditing Public Accounts and reporting to the National Assembly. The duties of the Director of Audit are enshrined in Section 76 of the Constitution of St. Christopher and Nevis, 1983 and Section 6 of The Audit Act Cap 20.01. Section 6 of The Audit Act allows the Director of Audit to make examinations and enquiries of Public Bodies and also Statutory Bodies as he considers necessary and appropriate.

The Annual Report of the Director of Audit is presented to Parliament in accordance with Section 7 (1) of The Audit Act Cap 20.01 which states:

“The Director of Audit shall submit an Annual Report to the Minister for transmission to the National Assembly on the work of his office; on the results of his examination of the annual accounts; and on whether, in carrying out his duties, he received all the information, reports and explanations required.”

The Director of Audit is also required by Section 6 (2) of The Audit Act Cap 20.01 to express an opinion as to whether the Annual Accounts submitted by the Accountant General represent fairly the financial position and results of operations of the Government.

According to the Audit Act Chapter 20.1, Section 6, The Director of Audit shall make such examinations and enquiries of

  • Public Bodies as he or she considers necessary to enable him or her to report as required by this Act.
  • The Annual Accounts submitted to him or her by the Accountant General and shall express his or her opinion as to whether they represent fairly the financial position and results of operation of the Consolidated Fund for the year then ended.
  • The accounts of any statutory body as he or she considers appropriate.
  • A company, institution, association or concern in respect of money provided to it by a Public Body, but such audit shall not include money provided unconditionally.

Past Directors of Audits

St. Clair Phillip (1975 – 1983)
Wendell Lawrence (1984 – 1989)
Jim McCarther (1989 – 1990)
Albert Edwards (1990 – 2008)
Wesley Galloway (2008 – 2016)
Antonette Hodge (Ag) (2016 – 2017)
Carla Berridge-Pike (2017- 2026)

Shared Values

The National Audit Office acknowledges several principles that guide the actions and behaviours of its staff of professionals. These core principles called values are instilled and shared among the audit team and should be reflected in the delivery of services. Stakeholders should experience the manifestation of the Department’s core values in the discharge of its functions.

Professionalism

Independence

Impartiality

Objectivity

Fairness

Respect

Confidentiality

Teamwork