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]

24.     Enforcement of recommendations

            (1) An audited entity shall, in accordance with this Act, implement all the agreed recommendations made in the reports of the Auditor-General.

            (2) The Auditor-General shall, in writing, report the failure under subsection (1) to the appropriate Minister for such entity and to the National Assembly.

25.     Offences and penalties

            A person who, without lawful cause, interferes with or exerts undue influence on any officer or employee of the Auditor-General, or on any person authorised by the Audi tor-General to perform functions under this Act commits an offence and is liable to a fine not exceeding P50 000, or to imprisonment for a term of two years, or to both.

26.     Regulations

            (1) The Minister may make regulations for the better carrying out of the provisions of this Act.

            (2) Without derogating from the generality of subsection (1), regulations may provide for-

     (a)     the form of any document referred to in this Act and the way it is to be prepared, executed, transmitted or delivered; and

     (b)     reports to be submitted by authorised persons for any matter under this Act.