Supreme Audit Institution Performance Measurement Framework (SAI PMF) – Assessment of the Office of the Auditor General, Montserrat.

26th April, 2024

The Office of the Auditor General is pleased to announce that its report entitled Supreme Audit Institution Performance Measurement Framework Assessment of the Office of the Auditor General was presented to the Legislative Assembly on April 22nd, 2024. 

Background:  The OAG adopted the self-assessment approach with an independent review from the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI).  This Performance Measurement Framework is a tool for external audit offices to assess their own organizations. It provides a holistic overview of the Audit Office’s performance in key areas such as its independence and mandate, internal governance, audit work, corporate functions, and engagement with stakeholders.  It is aimed at supporting Audit Office’s in their endeavours to reach the objectives of the International Standards of Supreme Audit Institution (ISSAI) # 12 which is “The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens via accountability, transparency and being a model organization”.

Key Findings:

  • The OAG produces good quality audit reports and recommendations on its financial, performance and compliance audits. 
  • Legislative Framework Constraint\Legal Constraint: For over a decade, the Audit Office has been striving to establish an independent National Audit Office as mandated by the Montserrat Constitution 2010; however, to date, the necessary implementing Bill has not yet been passed by the Legislative Assembly. 
  • Multiple risks and vulnerabilities to the Audit Office being unable to fulfil its complete mandate of independence under the Constitution Order of 2010. The Constitution of Montserrat has three levels of independence: financial, functional, and legal. However, SAI Montserrat is independent only functionally, despite the requirements of the Constitution for an independent National Audit Office.  The Audit Office remains heavily dependent on its audit clients for the financing and resourcing of the Audit Office and for IT related services. 
  • Timeliness of Audit Submission and Publication: There is an agreed timeframe for auditors to submit audit results, however, there are recurring challenges such as the required co-operation, delayed or no responses, and documents by and from clients. 

Key Recommendations:

  • Strengthen the Legal framework and Independence of the Audit Office.
  • Strengthen the Accountability, Transparency, integrity and delivery of public services through high quality audits by continuing its role as a credible oversight body in building public trust and confidence in the use of public resources through its audit reports and recommendations.
  • Continue to Demonstrate Ongoing Relevance to the People of Montserrat, the Parliament and other stakeholders by continually delivering quality audit-reports on topical issues and holding the Government of Montserrat to account for its spending and for providing value-for-money in public services.   
  • Encouraging improvement through leading by example.

Miss Marsha Meade, the acting Auditor General states that “the Office of the Auditor General is happy to share this assessment report with the public.  It is an assessment that we wanted to be perform since 2019 when the former Auditor General was in office and we found that utilizing a private consultant was proving costly.  As such in 2022, we embarked on doing a self-assessment where 3 auditors were trained and then requirement to performed the assessment with a quality control check being done by an Audit Manager who was not a part of the team and oversight by an independent reviewer from IDI.  One of the questions we are often asked is who audits or assesses the Office of the Auditor General and or its performance?

We are assessed in various ways where international and regional organizations (UKNAO, FCO Fiduciary Risk Assessment, INTOSAI and CAROSA amongst others) make requests for the completion of questionnaires, interviews and surveys or ask for a presentation on the work we do at the Audit Office.  We are also assessed locally like any other Ministry or Department where we have to submit reports to the very clients that we audit.

We have been going through various assessments and reforms over the years and have adopted standards, regulations and procedures to improve. 

This independent assessment provided the Audit Office with the assurance that most areas of its operations and audit practices are up to international standards, but it has also highlighted a few key areas that require improvement, some of which were addressed during the assessment with the view of an action plan to be implemented to ensure that all recommendations within our remit will be addressed.

The self-assessment was conducted by 3 auditors Miss Ashaya Brown, Mrs Tracy Layne and Miss Carolyn Weekes who were trained in executing the self-assessment with quality control checks performed by Audit Manager Mr Brent Shuffler and an Overall Independent Review by Ms Ana Abouelmikias from the INTOSAI Development Initiative”I want to thank all for their hard work and commitment as the self-assessment was an intense and time-consuming piece of work.  The full audit report highlights several other findings and recommendations. The report in its entirety can be found at the Montserrat Public Library, on the Office of the Auditor General Publications Page or by requesting an electronic copy from the Office of the Auditor General, located upstairs Angelo’s Complex, Brades. E-mail:; Telephone: (664) 491 – 3460 or 491 – 4569.