25. DUTIES OF AUDITOR­GENERAL

25. (1) The Auditor­General shall, in performing his functions under section 122 (1) of the Constitution ascertain whether in his opinion-

  1. the accounts referred to in that section are being faithfully and properly kept;
  2. the rules and procedures framed and applied are sufficient to secure an effective check on the assessment, collection and proper allocation of the revenue and other receipts of the Government;
  3. all money expended and charged to an appropriation account has been applied to the purpose for which the provision made by Parliament was intended and that any payment of public money conforms to the authority which governs it, and has been incurred with due regard to the avoidance of waste and extravagance;
  4. essential records are maintained and the rules and procedures framed and applied are sufficient to safeguard the control of Government property;
  5. the provisions of this or any other enactment relating to the administration of public moneys and Government property have been complied with;
  6. satisfactory procedures have been established to measure and report on the effectiveness of programmes and services.

(2) Notwithstanding subsection (1) the Auditor-General may, after satisfying himself by conducting such tests as he considers necessary for the purpose of verifying the accounts, in his discretion and having regard to the character of the departmental examination and certification of such accounts, in any particular case admit the documents and accounts so certified in support of the charges to which they relate.

(3) For the purpose of the examination of any account the Auditor­General shall be entitled at all reasonable times-

  1. to have access to all books, records, vouchers, documents, returns, reports, information storage devices, cash, stamps, securities, stores or other Government property in the possession of any officer;
  2. to request in writing and be given custody for such time as he may require, of any books, accounts, vouchers or papers under the control of any officer relating to or concerning public accounts, so, however, that the Auditor­General shall give to that officer a written receipt acknowledging delivery of such accounts, vouchers or papers;
  3. to call upon any officer for any explanation and information that the Auditor­General may require in order to enable him to discharge his duties;
  4. to require any accounting officer to furnish him from time to time or at regular periods with accounts of the transactions for which that officer is responsible, up to such date as the Auditor General may specify;
  5. without payment of any fee, to cause search to be made in and extracts to be taken from any book, document or record in any public office and to require such extracts to be certified;
  6. to require every person employed in his office who has to examine the accounts of a department to comply with any security requirements applicable thereto and to take any oath of secrecy required to be taken by persons employed in that department;
  7. to station members of his staff in any department to facilitate the conduct of the audit and the accounting officer concerned shall provide such facilities as the Auditor­General may reasonably require for that purpose.

(4) Any officer required by the Auditor­General to furnish information or documents shall comply with that request as soon as may be reasonably practicable in the circumstances.

(5) Where any officer fails to comply with any requirement of subsection (3), the Auditor­General may, if the circumstances so warrant, report the matter to the Minister and shall send a copy of that report to the accounting officer concerned and to, the Chief Personnel Officer.

(6) The Auditor­General shall be entitled to summon and examine on oath, declaration or affirmation (which oath, declaration or affirmation the Auditor­General is hereby empowered to administer) all persons whom he shall think fit to examine respecting the receipt or payment of money or the receipt or issue of any Government supplies affected by the provisions of this Act and respecting all other matters and things whatever necessary for the due performance and exercise of the duties and powers vested in him.

(6A) Any person summoned under the provisions of subsection (6) who without reasonable excuse makes default in obeying such summons shall be guilty of an offense and shall be liable on summary conviction in a Resident Magistrate's Court to a fine not exceeding five thousand dollars or, in default of payment, to imprisonment for a period not exceeding six months.

(7) The Auditor­General may authorize any officer of his department to perform on his behalf any of his functions under this Act or any other enactment, other than the administration of oaths and certifying and reporting of accounts for the House of Representatives.

 

 

26. NOTIFICATION OF IRREGULARITIES

26. (1) If, in the course of an audit it appears to the Auditor­General that-

  1. any loss or deficiency has occurred and has not been reported to the Financial Secretary, the Auditor­General shall report the matter to the Financial Secretary and shall inform the accounting officer concerned;
  2. any payment is improper or, as the case may be, is so extravagant or nugatory as to be regarded as an improper payment, the Auditor­General shall send a statement of such findings to the Financial Secretary.

 

 

27. DEFECTIVE VOUCHERS.

27. (1) Where any voucher or other document in respect of the receipt or payment of public moneys, has been lost or destroyed, or is defective in any respect, the accounting officer concerned shall forthwith report the matter to the Auditor­General for investigation.

(2) Where, as a result of such investigation the Auditor­General is satisfied that the relevant transaction is otherwise in order, he shall notify the accounting officer accordingly and shall issue in respect of that transaction, an authority under his hand-

a. for the transaction to stand charged in the account in the case of a missing voucher or other document; or

b. for such voucher or other document to be accepted where it is found to be defective.

(3) Where the Auditor­General is not satisfied that the relevant transaction is in order, such transaction shall be deemed to be unlawful and shall be treated as a loss as referred to in section 20 (1) (c).

 

 

28. CERTIFICATION OF ACCOUNTS

28. The Auditor­General shall examine and certify in accordance with the outcome of his examinations the statements and accounts which are required to be submitted to him in accordance with this Act.

 

 

29. ANNUAL REPORT BY AUDITOR­GENERAL

29. (1) The Auditor­General shall report annually as soon as possible and not later than the 31st day of December following the end of each financial year the results of his examination:

Provided that the Auditor­General may, at any time if it appears to him to be desirable, prepare a special report on any matter incidental to his powers and duties under this Act.

(2) Every report of the Auditor­General shall be addressed to the Speaker who shall lay the report before the House of Representatives as soon as possible after its receipt by him.

 

 

30. AUDIT OF ACCOUNTS OF PUBLIC BODY BY AUDITOR­GENERAL

30. (1) Notwithstanding anything to the contrary contained in any other enactment, the Auditor­General may if he thinks fit, audit the accounts of any public body and shall do so if the House of Representatives by resolution so directs.

(2) The Auditor­General's report on his examination and audit of any accounts audited pursuant to subsection (1) shall be transmitted to the appropriate Minister for presentation to the House of Representatives:

Provided that-

  1. the appropriate Minister shall obtain the observations of the public body concerned on any matter to which attention has been called by the Auditor General in his report and such observations shall be presented to the House of Representatives with the report;
  2. if the appropriate Minister fails within two months after receipt of the report to present it to the House of Representatives the Auditor­General shall transmit a copy of the report to the Speaker of the House to be presented by him to the House.

(3) The Auditor­General shall, if so required by the Minister, examine and report to the Minister the results of his examination of the accounts of any person or organization who has received moneys by way of grant or loan out of funds appropriated by Parliament or in respect of whom financial aid from the Government is sought.

 

 

31. POWERS OF AUDITOR­GENERAL TO, ORDER AUDIT OF BOOKS OF PUBLIC BODY

31. (1) In the exercise of his duties under section 30, the Auditor­General may authorize any person registered under the Public Accountancy Act, to inspect, examine or audit the books and accounts of any public body which the Auditor­General may be required to examine or audit and that person shall report his findings to the Auditor­General.

(2) In the exercise of his duties in relation to public bodies, the Auditor­General or any auditor appointed by him shall have the like powers as are vested in the Auditor-General for the purpose of examining accounts under sections 25 and 28.

(3) There shall be paid to a person authorized pursuant to subsection (1) such fees as may be determined by the Auditor­General after consultation with the Financial Secretary.

 

 

32. AUDITOR­GENERAL TO BE INFORMED RE TERMINATION OF AUDITOR'S SERVICES

32. Where-

  1. the appointment of an auditor is not renewed by the board of a public body, the board shall inform the Auditor­General in writing of the reasons therefor; or
  2. any auditor withdraws his services in relation to the audit of the accounts of any public body, he shall inform the Auditor­General in writing of such withdrawal, and the Auditor­General shall inquire into the matter and report his findings to the Minister.

 

 

33. APPOINTMENT OF AUDIT COMMITTEES IN PUBLIC BODY

33. The relevant Minister may require a public body to appoint a committee from among its members to be called an Audit Committee which shall be responsible for-

a. assessing the adequacy and scope of the arrangements for the internal and external audit of the accounts of that body;

b. examining the reports of internal and external auditors in relation to such accounts; and

c. ascertaining what action has been taken in respect of recommendations contained in such reports.

 

 

34. INTERNAL AUDIT

34. (1) There shall be established in each department a system of internal audit for examining the financial transactions and accounts of the department.

(2) Officers who are assigned to internal audit shall perform such functions as may be prescribed by the Financial Secretary but nothing in this subsection shall prevent an accounting officer from assigning such additional duties and responsibilities to such officers as the accounting officer may think fit.

(3) The officer who is in charge of internal audit in a department shall-

  1. a. submit, on a regular basis, reports in writing to the accounting officer designated pursuant to section 16 in respect of that department;
  2. b. make quarterly reports to the Financial Secretary containing the findings of that officer and such recommendations as the officer considers necessary.

(4) The Auditor­General shall be entitled to have access to all reports made in accordance with this section.