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The GSD has accused the Government of sidestepping key concerns raised in the Principal Auditor's report over an investigation into GJBS.
The Opposition says it's firmly committed to commissioning an investigation and audit of monies spent through all Government companies.
The Opposition party highlights the Principal Auditor's argument that probes into Government companies should be done by his office and reported to Parliament, not handled internally, to ensure findings are public and properly scrutinised.
In his report, Tony Sacramento also called for his office to be responsible for auditing 44 Government-owned companies as well as 24 under the Gibraltar Development Corporation.
Opposition MP Damon Bossino says the Government has "side-stepped" a call for independent oversight by giving its own conclusion and findings instead.
He says this "flies in the face of proper accountability and transparency."
The GSD says that if elected, it will review all the Government-owned companies and "tear down" any unnecessary ones.
It says it will also ensure there's an investigation and audit of the monies spent through these companies - including GJBS - to assess how taxpayers’ money is being spent, and identify any abuse.