Welcome to the
Gibraltar Audit Office
The Gibraltar Audit Oﬃce (GAO) is headed by the Principal Auditor whose role and responsibilities are set out in the Gibraltar Constitution Order 2006 and the Public Finance (Control and Audit) Act.
The GAO, through the Principal Auditor, is the “watchdog” of public spending in Gibraltar. The GAO audits the public accounts of Gibraltar, which encompass government departments and statutory bodies.
By reporting the results of our audits to the Gibraltar Parliament, we help hold government departments and statutory bodies to account for the way they use public money. In addition, our work aims to help government departments and statutory bodies improve performance and service delivery.
The role and powers of the Principal Auditor are set out in section 74 of the Gibraltar Constitution Order 2006 and in sections 55 to 65 of the Public Finance (Control and Audit) Act…