National Audit Office — Welcome
Welcome to the National Audit Office

NATIONAL
AUDIT OFFICE

Independent oversight for a stronger public sector.

The National Audit Office of St. Kitts and Nevis provides independent and objective examination of how public resources are managed and used. Our work promotes accountability, transparency and responsible governance for the benefit of all.

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01

Independent

We operate independently in carrying out our audit mandate, free from influence, to ensure impartial and unbiased examinations.

02

Objective

Our work is based on evidence, professional standards and impartial assessment to promote better decision-making.

03

Accountable

We report our findings and recommendations to Parliament and the people of St. Kitts and Nevis, promoting transparency and responsible use of public resources.

How It Works

From Audit to Action

A simple explanation of how audit work moves from examination and evidence to reporting, recommendations and follow-up.

01

Plan

Identify areas where examination can provide assurance, accountability and value to the public sector.

02

Audit

Examine records, systems, controls and performance using evidence and professional audit standards.

03

Report

Publish findings and practical recommendations that help strengthen public-sector management.

04

Follow Up

Track action taken on recommendations and encourage lasting improvement across the public sector.

News & Updates

Latest Developments

  • February 23, 2026

Regional and International Leaders for Historic CARICOM 50

Basseterre, Saint Kitts, February 23, 2026 — The stage is set for one of the most significant gatherings in Caribbean history

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  • February 23, 2026

Vacancy: Director of Audit, National Audit Office

The Human Resource Management Department on behalf of the National Audit Office wishes to invite suitably qualified people to fill

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  • February 23, 2026

Invitation to Tender: External Audit Services

The St. Christopher and Nevis Social Security Board invites qualified and experienced firms to submit tenders for the Provision of

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Frequently Asked Questions (FAQs)

Find answers to common questions about the role, responsibilities, and services of the National Audit Office.

This section provides helpful information on how we conduct audits, who we audit, and how the public can access our reports to promote transparency and accountability in the management of public funds.

The National Audit Office (NAO) is an independent public institution responsible for auditing the accounts and operations of government ministries, departments, and public entities. Its role is to ensure that public funds are properly accounted for, used efficiently, and managed in accordance with the law. The NAO promotes transparency, accountability, and good governance within the public sector.

The NAO audits all government ministries, departments, statutory bodies, and other public entities that receive or manage public funds. This includes central government agencies as well as select state-owned enterprises and statutory corporations, as required by law.

Most government ministries and departments are audited annually. The NAO conducts financial audits to examine financial statements and may also carry out performance or special audits as needed to assess efficiency, effectiveness, and compliance with applicable laws and regulations.

Audit reports are submitted to the appropriate authorities and are made available to the public once formally tabled in Parliament. Members of the public can access published reports through the NAO’s website or by contacting the Office directly for further information.