• Financial Regulations (PDF Link)
• Financial Administration and Audit Act  1975 (PDF Link)
• Financial Administration and Audit Act Amendment 1990 (PDF Link)
• Financial Administration and Audit Act 2010 (PDF Link)
• Financial Administration and Audit Act 2013 (PDF Link)

The mandate of the Auditor General as stated in The Constitution of The Bahamas Article 136 is as follows:

1. There shall be an Auditor General whose office shall be a public office.
2. The Auditor General shall be appointed  by the Governor-General by instrument  under the Public Seal, acting on the recommendation of the Public Service  Commission made after the Commission  has consulted the Prime minister.
3. The accounts of the Supreme Court, the Senate, the House of Assembly, all departments and offices of the Government (but excluding the Department of the Auditor General), the Public Service Commission, the Judicial and Legal Service Commission, the Police Service Commission and all Magistrates’ Courts shall, at least once in every year, be audited and reported on by the Auditor-General who, with his subordinate staff, shall at all times be entitled to have access to all books, records, returns and reports relating to such accounts.

The mandate of the Auditor General as stated in The Constitution of The Bahamas Article 136 in as follows:

4. The Auditor-General shall submit his reports made under paragraph (3) of this Article without undue delay to the Speaker (or, if the office of Speaker is vacant or the Speaker is for any reason unable to perform the functions of his office, to the Deputy Speaker) who shall cause them to be laid before the House of Assembly without undue delay.
5. In the exercise of his functions under the provisions of paragraphs (30 and (4) of this Article, the Auditor-General shall not be subject to the direction or control of any other person or authority.
6. The accounts of the department of the Auditor General shall be audited and reported on by the Minister of Finance and the provisions of paragraphs (3) and (4) of this Article shall apply in relation to the exercise by that Minister of those functions as they apply in relation to audits and reports made by the Auditor-General.

The mandate of the Auditor General as stated in The Constitution of The Bahamas Article 136 in as follows:

7. Nothing in this Article shall prevent the performance by the Auditor-General of –
   1. Such other functions in relation to the accounts of the Government and the accounts of other  public authorities and other bodies administering public funds in The Bahamas as may be prescribed by or under any law for the time being in force in The Bahamas;
   2. Such other functions in relation to the supervision and control of expenditure from public funds in The Bahamas as may be so prescribed