(a) that all reasonable precautions have been taken to safeguard the collection and custody of revenue and that the law, directions and instructions relating thereto have been duly observed;

(b) that expenditure has been incurred with due regard to economy and to the value obtained;

(c) that public monies other than those which have been appropriated have been dealt with in accordance with proper authority;

(d) that all reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of cash stamps, securities and stores and that the regulations, directions and instructions relating thereto have been duly observed; and

(e) that adequate regulations, directions or instructions exist for the guidance of accounting officers and accountable officers.

35. The Director of Audit, or any other officer duly authorised by him, shall have access to all cash stamps, securities, stores or other Government property of any kind whatsoever in the possession of any public officer.

36. (1) In any place visited by the Director of Audit for the performance of his duties under the Constitution and this Act, such accommodation as the Director of Audit and his staff may deem necessary to enable them to perform their duties under the Constitution and this Act shall be provided in that place during the period necessary for performing those duties.

(2) The Director of Audit shall be provided with adequate staff to perform his duties under the Constitution and this Act.

37. In the exercise of the duties conferred upon him by the Constitution and this Act, the Director of Audit may-

(a) call upon any officer for any explanations and information which the Director of Audit may require in order to enable him to discharge his duties;

(b) require production to him of any books, accounts, vouchers or papers under the control of any officer relating to or in any way concerning the public accounts and keep such books, accounts, vouchers and papers for such time as he may require them in the discharge of his duties;

(c) authorise any person publicly carrying on the profession of accountant or any public officer to conduct on his behalf any inquiry, examination or audit and to report thereon to him;

(d) without the payment of any fee, cause search to be made in and extracts to be taken from any public office;

(e) lay before the Attorney-General for his opinion a case in writing relating to any question regarding the interpretation of any law concerning the powers of the Director of Audit or the discharge of his duties.

Freedom from direction and control

38. In the exercise of his functions under this Act, the Director of Audit shall not be subject to the direction or control of any other person or authority.

Pre-Audit

39. With the exception of examinations of computations of retirement benefits, the Director of Audit shall not be required to undertake any examination of accounts of the nature of a pre-audit which involves the acceptance by him of responsibility which would preclude him from full criticism of any accounting transaction after such transaction has been duly recorded.

Incompatible undertaking

40. The Director of Audit shall not be required to undertake any duties outside those of his office if in his opinion such duties are incompatible with the responsibilities and duties of that office.

Delegation of functions

41. Anything which, under the Constitution or this Act, is to be done by the Director of Audit, other than certifying and reporting on accounts may be done by any officer of his staff authorised by him to do so.

PART VII
THE AUDIT AND EXAMINATION OF ACCOUNTS

Report on accounts

42. (1) On receipt of the accounts submitted to him under the provisions of sections 32 and 33, the Director of Audit shall cause them to be examined and audited and shall certify such accounts and sign and submit to the Minister a report on the examination and audit of all such accounts, together with copies of the accounts certified as above in this subsection.

(2) The Director of Audit may at any time, if it appears to him desirable, submit to the Minister a special report on any matter incidental to his powers and duties under this Act.

(3) The Minister shall, after receiving any report submitted to him pursuant to this section, lay it before the House not later than seven days after the House next meets, and if the Minister fails so to lay the report, the Director of Audit shall transmit a copy thereof to the Speaker of the House who shall, as soon as practicable, present it to the House.

Notification of irregularities

43. If at any time it appears to the Director of Audit that irregularities have occurred in the receipt, custody, issue or expenditure of public monies; or in the receipt, custody, issue, sale, transfer or delivery of stamps, securities, stores, or other Government property; or in accounting for them, he shall immediately notify the relevant accounting officer thereof in writing and send a copy of his notice to the Financial Secretary.

PART VIII
STATUTORY BODIES

Application

44. (1) The provisions of sections 45, 46 and 47 shall apply to a statutory body only where such or similar provisions are not made in the law establishing that statutory body.

(2) In this Part "the appropriate Minister" means the Minister under whose portfolio the statutory body in question falls.

Estimates of capital expenditure

45. (1) A statutory body shall, before the commencement of each financial year of such statutory body, submit to the appropriate Minister for his approval and that of the Minister, estimates of its capital expenditure and the financing thereof for that year in such form as the Minister may from time to time direct.

(2) The appropriate Minister shall then lay the estimates approved by him and the Minister pursuant to subsection (1) before the House not later than fourteen days after the House next meets.

Estimates of recurrent income and expenditure

46. (1) A statutory body shall, before the commencement of each financial year of such statutory body, submit for the approval of the appropriate Minister estimates of its recurrent income and expenditure for that year, in such form as the appropriate Minister may direct.

(2) A statutory body shall, at such time as the appropriate Minister may direct, furnish him with such further information in relation to its annual income and expenditure estimates as he may require.

(3) The estimates of recurrent income and expenditure of a statutory body for its financial year as approved by the appropriate Minister, may not be altered without the approval of the appropriate Minister.

Annual Report and Accounts

47. (1) A statutory body shall, as soon as possible and in any case not later than six months after the termination of the financial year of the statutory body, submit an annual report to the appropriate Minister in such form as the Minister may from time to time direct.

(2) Such report shall include a balance sheet, an income and expenditure account and the report of the auditor of the statutory body on the accounts.

(3) On receipt of the annual report, the accounts and the auditor's report, the appropriate Minister shall lay them before the House, not later than fourteen days after the House next meets.

Minister may request Director of Audit to audit or investigate

48. (1) Notwithstanding anything to the contrary in any law, the Minister may request the Director of Audit to examine and audit the accounts of any statutory body or to investigate and report on the financial affairs of any statutory body.

(2) In the exercise of his duties under this section the Director of Audit shall have such powers and discretion as are conferred upon him by sections 35 and 37 for the purpose of examining public accounts.

(3) The Director of Audit may, in his discretion, at any time consult the auditors of any statutory body regarding its' financial affairs, and if he is not satisfied with the result of such consultation, may report to the Minister the nature of his dissatisfaction.

(4) In the exercise of his duties under this section the Director of Audit may, with the approval of the Minister authorise any person publicly carrying on the profession of accountant to inspect, examine or audit the books and accounts, or investigate the financial affairs of any statutory body which the Director of Audit is required under this section to examine, audit or investigate; and such person shall report thereon to the Director of Audit in such manner as the Director of Audit may direct.

(5) The Director of Audit may report to the Minister on any investigation made by him under this section and send a copy of such report to the appropriate Minister, who may obtain the observations of the statutory body concerned on any matter in the report to which attention has been called by the Director of Audit.

(6) The appropriate Minister shall cause any report submitted to him under subsection (5) together with any observations of the statutory body concerned, to be laid before the House not later than thirty days after the House next meets.

(7) A statutory body whose accounts are audited or financial affairs investigated by the Director of Audit, whether under the provisions of this section or of any other law, shall pay such fees in respect of the work done and expenses incurred in connection with such audit or investigation by the Director of Audit or any accountant authorised under subsection (4) as may be approved by the Minister.