THE CONSTITUTION OF THE REPUBLIC OF TRINIDAD AND TOBAGO (Act 4 of 1976) Chapter 8
Establishment of office and functions of Auditor General – section 116
116. (1) There shall be an Auditor General for Trinidad and Tobago, whose office shall be a public office.
(2) The public accounts of Trinidad and Tobago and of all officers, courts and authorities of Trinidad and Tobago shall be audited and reported on annually by the Auditor General, and for that purpose the
Auditor General or any person authorised by him in that behalf shall have access to all books, records, returns and other documents relating to those accounts.
(3) The Auditor General is hereby empowered to carry out audits of the accounts, balance sheets and other financial statements of all enterprises that are owned or controlled by or on behalf of the State.
(4) The Auditor General shall submit his reports annually to the Speaker, the President of the Senate and the Minister of Finance.
(5) The President of the Senate and the Speaker shall cause the report to be laid before the Senate and the House of Representatives, respectively, at the next sitting of the Senate and the House of Representatives after the receipt thereof, respectively.
(6) In the exercise of his functions under this Constitution the Auditor General shall not be subject to the direction or control of any other person or authority.