Compliance Audits

Review adherence to laws, policies, and regulations.

Financial Audits

Independent examination of financial statements and controls.

Performance Audits

Assess economy, efficiency and effectiveness of public programs.

Welcome to the National Audit Office

Strengthening Accountability. Promoting Good Governance.

The National Audit Office plays a significant role in the Public Financial Management System of St. Kitts and Nevis. There is a constitutional mandate assigned to the Office of the Director of Audit to audit the Public Accounts of the country and determine whether monies that have been appropriated and disbursed by the Parliament have been applied to the purposes for which they were so appropriated, and that all expenditures conform to the governing authority.

The Audit Act, Cap. 20.01, provides supporting legislation for this constitutional mandate, and further enhances the office’s ability to carry out its critical functions, by outlining in greater detail, duties and powers of the office.

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Featured Audit Reports

Explore recent audit reports that uphold accountability and transparency.

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2024 Audit Report

The 2024 Audit Report outlines key audit findings, recommendations, and observations on accountability, compliance, and public financial management.

2023 Audit Report

The 2023 Audit Report highlights significant audit findings and recommendations relating to governance, compliance, and the management of public resources.

Procurement Process of the Cayon Primary School Roof Renovation Project

An audit reviewing the procurement procedures to ensure transparency, fairness, and proper use of funds in the roof renovation project.

St. Kitts and Nevis High Commission London Compliance Audit Report

A report assessing whether the High Commission’s operations and financial activities comply with established policies, regulations, and governance standards.
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.

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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.

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