The National Audit Office (NAO) and the Internal Audit Unit (IAU) have reaffirmed their commitment to collaboration, accountability and good governance through the formal revision of their Memorandum of Understanding (MOU), originally signed in 2013.
The revised MOU was signed on 1 October 2026 by Auditor-General Marsha Meade and Chief Internal Auditor Romilly Murrain-Daley. The signing was witnessed by Deputy Auditor-General Urica Cassell and Internal Audit Manager Denecia West.
The agreement strengthens the framework for cooperation between the two offices while recognising their distinct responsibilities and the importance of maintaining professional independence.
A key provision of the revised MOU is the commitment to coordinated annual planning. Both offices will meet annually to develop a calendar of activities aimed at minimising unnecessary duplication of audit efforts, improving information-sharing and promoting the effective use of audit resources.
While the NAO provides independent external scrutiny of government operations and accounts, the IAU supports management by evaluating internal controls, risk management and governance processes. These complementary functions play an important role in promoting transparency, accountability and the responsible management of public resources.
The MOU also provides for annual review to ensure that the collaborative arrangements remain relevant and effective.
Through continued cooperation and respect for their respective mandates, the NAO and IAU reaffirm their shared commitment to strengthening public sector accountability and good governance in Montserrat.