Auditor General silent as spending soars, billions go unaudited — Ram

Feb 09, 2026 News

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…questions independence, qualification of Sharma as billions unaudited

(Kaieteur News) – Chartered accountant and prominent attorney, Christopher Ram has raised serious questions about the independence and qualification of Auditor General (AG), Deodat Sharma, who he has accused of going blank at a time when public spending has exploded, leaving billions unaudited.

In his Sunday column, published by Stabroek News, Ram revealed that the AG has reportedly applied for a two-year expansion to his tenure. As such, he reminded that his appointment, many years ago, could best be described as “accidental” following the absence of an Alliance For Change (AFC) member from the Public Accounts Committee (PAC) on the day of confirmation. Moreover, the lawyer noted that the office of auditor general carries the same constitutional status and security of tenure as the chancellor of the judiciary and the chief justice.

He explained, “Approval and any extensions rest with the executive president.  At the same time, President Irfaan Ali has retained the portfolio of finance and is therefore constitutionally the Minister of Finance, with Dr. Ashni Singh serving as senior minister with responsibility for finance within the office of the president. It is difficult to find a word that adequately captures this anomaly without offending editorial modesty.”

Ram said the appointment of the AG is made on the advice of the Public Service Commission, a safeguard that is illusory, as the commission itself is appointed by and effectively controlled by the president and is chaired by a close associate of the governing party.

To this end, the advocate argued, “Such a framework is structurally incapable of producing independence. Whatever autonomy exists must come entirely from the personal courage, professional standing and institutional assertiveness of the individual appointed. When those qualities are absent – or discouraged – the office becomes an extension of executive convenience rather than a check upon it.”

He therefore explained that the request for an extension must be understood within this context- “not as a question of continuity, but as a measure of how thoroughly independence has been eroded.”

Ram said, “Mr. Sharma is not a professionally qualified accountant and does not meet the statutory requirements ordinarily associated with the office. More troubling than qualification, however, is performance. During a period marked by explosive growth in public expenditure, the proliferation of discretionary funds and persistently weak financial systems, the auditor general has shown zero appetite to challenge, interrogate or even issue timely and meaningful warnings.”

The chartered accountant pointed out that a review of the 2020 – 2025 estimates under the Ali administration shows an annual expansion of discretionary payments such as the 40-hour part-time employment programme, cost-of-living buffers, community policing stipends and contract employment arrangements with this year’s budget introducing the house repairs programme.

Ram was adamant that each of these programmes warrant extensive audits, rigorous beneficiary verification, reconciliation testing and post-payment forensic review, however he said none has received that level of scrutiny. As such, he chided the AG for contently observing rather than objecting to the political control of public funds.

Ministerial failure

The finance minister did not escape Ram’s blistering review of public expenditure. He said Dr. Singh has failed to modernise or implement systems capable of tracking, controlling and reporting such spending. As such, he contended, “This is precisely the environment in which an auditor general should be demanding additional resources, specialist staff and forensic capacity. Instead, the response has been institutional quiet.”

While reports are delivered on time, he believes that audit quality, thematic analysis and systemic challenge are all absent. In fact, he noted that the handling of the 2024 AG report illustrates the point as it was delivered around September 30, 2025 but less than two months later, an “updated” report was delivered on a flash drive, without errata, reconciliation or explanation.

Billions unaudited

More alarming, the newspaper columnist flagged the consistent failure of the AG to conduct and present annual audits of tax concessions granted under the Income Tax (In Aid of Industry) Act, despite clear statutory requirements.

As such, Ram stated, “Billions of dollars in foregone revenue remain effectively unaudited. This is not a marginal omission; it goes to the heart of fiscal accountability and ministerial responsibility.”

On the other hand, he noted that while the finance minister presides over billions in spending, his spouse exercises effective authority within the audit office as the de facto auditor general. According to Ram, “That arrangement is incompatible with any serious conception of independence. It would be unacceptable if formalised; it is scarcely less objectionable because it is informal.”

In the meantime, he said Mr. Sharma’s request will likely be granted by default and not merit, owing to the absence of succession planning. “The alternative would be the formal appointment of the current de facto Auditor General, who is also the spouse of the de facto Minister of Finance. That situation is only marginally better than formal appointment,” Ram noted.

He pointed out, “This is not a justification for extension. It is an admission of deliberate, inexcusable and unacceptable governance failure. Succession planning in a constitutional office is not optional; it is a duty. Its neglect has produced a false and manufactured choice: retain an Auditor General who has failed to assert the office in the public interest, or formalise an arrangement that would extinguish even the appearance of audit independence.”

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• Auditor General, Christopher Ram, Deodat Sharma, Finance Minister, public spending

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