VOLUME: XII

PUBLIC AUDIT ACT

PART: Duties and powers of Auditor-General (ss 7-10)

CHAPTER: 54:02

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.

9.       Delegation of authority

            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.

10.     Powers of 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.