TNAG-1134-FCO40-1414-Methods-of-auditing-public-accounts-in-Dependent-Territories-1982 — Page 3

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Exchequer and Audit Department

Audit House

Victoria Embankment

LONDON EC4Y ODS

I F Stickles Esq

British Development Division

Carlisle House Hincks Street

PO Box 167 BRIDGETOWN Barbados

Our Ref: AG 981/10

12 October 1982

Dear Mr Stickles

I am currently investigating methods of auditing public accounts in the Dependent Territories. As you will see from the enclosures I have already broached the subject with Mr Livesey of the Foreign and Commonwealth Office who has suggested that I write to you regarding a number of the Territories concerned. I should therefore be grateful if you could confirm the information shown in the Annex to my letter of 17 September in respect of Bermuda, the British Virgin Islands, the Cayman Islands, Montserrat and the Turks & Caicos Islands.

For the purposes of this enquiry an independent Auditor or Director of Audit is one who is appointed by the Governor with the prior approval of the Secretary of State for Foreign and Commonwealth Affairs; whose salary is charged on and paid out of public revenue; and who, in the performance of his duties and the exercise of his powers, is not subject to the direction or control of the Executive or any other person or authority (in much the same way as the Comptroller and Auditor General of the United Kingdom).

I should also be grateful if you could confirm whether the independent regional auditor of Anguilla (Mr Livesey's letter of 28 September refers) satisfies these criteria.

Yours sincerely

bs

S M MERRIFIELD

p.a

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