Office of the Auditor General of the Bahamas Celebrates 100 Years of Protecting Public Trust and Promoting Government Accountability

Author: INTOSAI Journal and Patrice Ferguson, Office of the Auditor General of the Bahamas

Office of the Auditor General of the Bahamas’ Centennial Celebration

The Office of the Auditor General of the Bahamas celebrated its centennial anniversary in 2025, marking 100 years of government accountability in the Bahamas. The centennial celebration coincided with the XIII CAROSAI Congress, in which Miss Neeley, Acting Auditor General of the Bahamas, serves as Chair of the regional organization.  

The Governor-General of The Bahamas, the Most Honorable Dame Cynthia A. Pratt, welcomed distinguished guests and CAROSAI Congress attendees to the Government House for a ceremony to recognize the history and accomplishments of the audit office. Governor General Pratt also presented awards to Former Auditors General Mr. Richard Demeritte and Mr. Terrance Bastian and Former Deputy Auditors General Ms. Portia Barnett and Ms. Cynthia Rolle. 

To commemorate this special milestone for the Office, the Prime Minister of the Commonwealth of the Bahamas, Phillip E. Davis, proclaimed the month of May 2025 as “Office of the Auditor General Month”, to recognize the Office’s contribution to strengthening public confidence in the administration of public finances and honor the service and dedication of those who have contributed to the Office of the Auditor General’s enduring legacy. The full proclamation can be read here (link to PDF of the proclamation). 

Looking Back on a Century of Accountability

Ms. Patrice Ferguson of the Office of the Auditor General of the Bahamas, shared a history of the Office, reflecting on a “Century of Public Accountability from 1925 to 2025”, the text of which is shared below: 

It was May of 1925. The Bahamas was a growing colony, and government activity was expanding in both complexity and cost. In response, Parliament passed legislation to provide for the efficient examination and audit of public accounts—thus marking the official birth of the Office of the Auditor General.

Like the very Constitution of The Bahamas, the Office has roots of considerable antiquity. In its earliest form, the role of the Auditor was simple but crucial: to ensure that public funds were handled with care, in compliance with the law, and always in the public interest. Government accounting was defined as the art of managing and accounting for the revenue and expenditure of a public authority. In this case, that authority was—and remains—the Government of The Bahamas.

As the nation evolved—from colonial administration to self-governance in 1964, and finally, independence in 1973—the Office of the Auditor General grew in both mandate and relevance. Today, its functions are enshrined in the Bahamas Independence Order 1973, specifically Section 136 of the Constitution, which guarantees the Auditor General’s independence and authority.

The duties of the Auditor General are also supported by the Financial Administration and Audit Act (1973, amended 2010), the Financial Regulations of 1975, and more recently, the Public Finance Management Act of 2023, which collectively grant access to all government records, documents, books, vouchers, and property necessary for conducting audits. These laws empower the Office to ensure that public funds are collected lawfully, safeguarded appropriately, and spent in accordance with parliamentary authority.

As government programs and budgets expanded in scope and scale—so too did the need for stronger oversight. Citizens, legislators, and institutions alike sought assurance that government funds were not just handled properly, but used efficiently, economically, and for their intended purpose. The mechanism to deliver that assurance is—and has always been—auditing.

The Auditor General’s Office is constitutionally mandated to examine all ministries and departments at least once per year, and reports directly to the Speaker of the House of Assembly, free from external control or interference.

The Office conducts:

• Independent assessments of the efficiency and effectiveness of government spending
• Evaluations of fairness in the administration of public finances
• And critical inquiries to ensure that every public dollar serves the public good

The list of those who have served in this esteemed position reads as a timeline of accountability itself. From Willis Howard Bethel in 1925, to Terrance Bastian, who led for over two decades, and now Brenda Neeley, who serves as the current Acting Auditor General—each individual has upheld a legacy built on trust, diligence, and independence.

Importantly, The Bahamas is also a founding member of the Caribbean Organization of Supreme Audit Institutions (CAROSAI)—a regional body that promotes training, collaboration, and innovation in public auditing. In fact, the organization’s motto, “Towards Greater Accountability,” was proposed by then Auditor General Mr. Richard Demeritte—a Bahamian contribution that still defines the region’s collective mission.

And so today, in 2025, we proudly mark the centennial anniversary of the Office of the Auditor General—a hundred years of protecting the public purse, serving Parliament, and strengthening democracy. This is not merely a celebration of time passed, but of a mission fulfilled—and a future yet to be written.

From handwritten ledgers to digital audits, from a colonial role to a constitutionally enshrined institution, the Office has not just stood the test of time—it has shaped the integrity of public life in The Bahamas.

As we enter our second century, we do so with unwavering commitment—to independence, to innovation, and to the Bahamian people.

This is more than a milestone. It is a legacy.

The Office of the Auditor General of The Bahamas — A Century of Public Accountability. A Centennial of Purpose. 1925 to 2025.