Published: 2013-04-01
Key Benefits:
ARRANGEMENT OF SECTIONS
SECTION
PART I
Preliminary
1. Short title
2. Interpretation
PART II
Appointment of Auditor-General and Staff
3. Continuation of office of Auditor-General
4. Appointment of Auditor-General
5. Tenure of office of Auditor-General
6. Staff of office of Auditor-General
PART III
Duties and Powers of Auditor-General
7. Duties of Auditor-General
8. Duties not to be undertaken
9. Delegation of authority
10. Powers of Auditor-General
PART IV
Audits of Public Accounts and Reports
11. Annual public accounts
12. Accounts of statutory bodies
13. Public interest investigations
14. Audit at instance of Auditor-General or Minister
15. Special audits and investigations
16. Reporting of frauds, losses or irregularities
17. Outsourcing of audit of public entities
18. Standards of auditing
19. Reports by Auditor-General
20. Laying of audit reports
21. Audit reports on confidential, secret or classified accounts
PART V
Access to Information
22. Protection of information
23. Oath or affirmation
PART VI
General Provisions
24. Enforcement of recommendations
25. Offences and penalties
26. Regulations
Law 15, 1965,
Act 5, 1969,
Act 2, 1970,
S.I. 56, 1970,
Act 5, 1972,
Act 2, 1973,
S.I. 26, 1973,
Act 27, 1976,
S.I. 30, 1976,
Act 45, 1977,
Act 17, 1980,
Act 20, 1980,
Act 27, 1982,
Act 21, 1997,
Act 18, 2006,
Act 15, 2012,
S.I. 13, 2013.
An Act to provide for the office of the Auditor-General established under section 124 of the Constitution; to provide for the appointment and tenure of office of the Auditor- General; to provide for the staff of the office of the Auditor- General; to make further and better provision for the audit of public accounts and the accounts of certain statutory corporations; to empower the Auditor-General with right of access to documents and information relevant to the performance of his or her functions and for matters connected or incidental thereto.
[Date of Commencement: 1st April, 2013]
7. Duties of Auditor-General
(1) The Auditor-General shall satisfy himself or herself in discharging his or her duties under section 124(2) and (3) of the Constitution-
(a) that all reasonable precautions are taken to safeguard the collection and custody of public moneys and that the laws, instructions and directions relating thereto have been duly observed;
(b) that the disbursement of public moneys has taken place under proper authority and for the purposes intended by such authority;
(c) that all reasonable precautions are taken to safeguard the receipt, custody, issue and proper use of public supplies, and that the instructions and directions relating thereto have been duly observed; and
(d) that adequate instructions or directions exist for the guidance of officers responsible for the collection, custody, issue and disbursement of public moneys or the receipt, custody, issue and disbursement of public supplies.
(2) The Audi tor-General shall, in addition to his or her duties under section 124 (2) and (3) of the Constitution and subsection (1) of this section, where he or she considers it necessary or desirable, examine the economy, efficiency or effectiveness with which any officer, authority or institution of Government falling within the scope of the audit has, in the discharge of official functions, applied or utilised the public moneys or public supplies and shall forward a report of such findings to the appropriate Minister.
8. Duties not to be undertaken
(1) The Auditor-General shall not undertake any examination of accounts having the nature of pre-audit where in his or her opinion this would preclude the proper exercise of his or her functions under the Constitution or this Act.
(2) The Auditor-General shall not undertake any duties outside those he or she is required under the Constitution or this Act to undertake if he or she considers that such duties are incompatible with the responsibilities of the office of the Auditor-General.
Anything which, under the authority of the Constitution, this Act or any other law, may be done by the Auditor-General other than the certifying of and reporting on accounts to the National Assembly may be done by-
(a) any public officer; or
(b) any professional accountant registered under the Accountants Act or any other relevant Act, authorised in writing by the Auditor-General.
(1) The Audi tor-General may in addition to exercising his or her powers under section 124 (2) of the Constitution and in carrying out his or her duties-
(a) require any person to produce to him or her such books, records, reports or other documents in that person's custody as he or she may consider it necessary or expedient to examine in order to fully discharge those duties;
(b) require any public officer to give him or her any explanation or information; and
(c) with the concurrence of the departmental head concerned, require any public officer to conduct on his or her behalf any enquiry, examination or audit and report thereon to him or her, and any person so required shall comply with that requirement.
(2) The Auditor-General may lay before the Attorney-General a case in writing as to any question regarding the interpretation of any provision of the Constitution or of any law concerning the powers of the Auditor- General or the discharge of his or her duties and the Attorney-General shall give to the Audi tor-General a written opinion upon any such case.
(3) The Auditor-General may, without payment of any fees, cause search to be made in and extracts to be taken from any book, record, report or other document in any public office.
(4) In the performance of his or her duties, the Audi tor-General shall have access, at all reasonable times, to all offices, stores, workshops and other premises whatsoever and sites subject to his or her audit.
(5) The Auditor-General may charge fees for auditing the accounts of any public body.
(6) Any fees received under subsection (5) shall be paid into the Consolidated Fund.
