The Office of the Director of Audit is established by the St. Vincent and the Grenadines Constitution Section 75 (1) which states:-
(1) There shall be a Director of Audit whose office shall be a public office.
Section 75 sub-section (3) – (7) of the Constitution also states the mandate of the Director of Audit, the authority vested in him and addresses the independence of the office.
(2) The Director of Audit shall:-
(a) satisfy himself that all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and:
(b) At least once in every audit and report on the public accounts of Saint Vincent and the Grenadines, the accounts of all officers and authorities of the Government, the accounts of all courts of law in Saint Vincent and the Grenadines (including any accounts of the Clerk of the House.
(3) The Director of Audit and any officer authorized by him shall have access to all books, records, returns, reports and other documents which in his opinion relate to any of the accounts referred to in subsection (2) of this section.
(4) The Director of Audit shall submit every report made by him in pursuance of subsection (2) of this section to the Minister for the time being responsible for finance who shall, not later, lay it before the House.
(5) If the Minister fails to lay before the House in accordance with the provisions of subsection (4) of this section the Director of Audit shall transmit copies of that report to the Speaker who shall, as soon as practicable, present them to the House.
(6) The Director of Audit shall exercise such other functions in relation to the accounts of the Government of the accounts of other authorities or bodies established by law enacted by Parliament.
(7) In the exercise of his function under the subsections (2), (3), (4) and (5) of this section, the Director of Audit shall not be subject to the direction or control of any other person or authority.