|
||||||||||||||||||
provides:
1. There shall be an Auditor General, whose office shall be a public office.
2. The public accounts of Botswana and of all officers' courts and authorities of the Government of Botswana shall be audited and reported on by the Auditor General and for that purpose the Auditor-General or any person authorised by him in that behalf shall have access to all books, records, reports and other documents relating to those accounts: provided that, if it is so provided by Parliament in the case of body corporate directly established by law, the accounts of that body corporate shall be audited and reported on by such person as may be specified by or under that law.
3. The Auditor-General shall submit his reports to the Minister responsible for Finance, who shall cause them to be laid before the National Assembly.
4. The Auditor-General shall perform such other duties and exercise such other powers in relation to the accounts of the Government or the accounts of other public authorities, other bodies as may be prescribed by or under any Act of Parliament.
5. The Finance and Audit Act makes further and better provision for the audit of public accounts and the accounts of certain statutory corporations, for the powers and duties of the Auditor General and for matters connected therewith and incidental thereto.
provides for the audit of statutory bodies thus:
1. Where by virtue of such a written law as is referred to in the proviso to Section 125(2) of the Constitution, the Auditor General is required to exercise any functions in relation to the accounts of any body corporate directly established by law he:
(a) shall have in relation to that body and its members, officers, employees and property, in addition to the powers conferred upon him by any other written law, the same duties and powers as are imposed and conferred upon him by the Constitution and this Act in relation to public money and public stores;
(b) may authorise any person publicly carrying on the profession of accountant or, with the consent of the service head of a public officer's department, any suitable public officer to examine or audit the books and accounts of that body and such person or officer shall report thereon to the Auditor General in such manner as the Auditor-General may direct
2. The Auditor General shall report on his audit of the accounts referred to in this section and shall send such report to the appropriate Minister and a copy thereof to the Minister of Finance and Development Planning, and the appropriate Minister shall present the report to the National Assembly as if such report were in all aspects one which the Minister is required to present in accordance with Section 36.
Provided that-
(i) the appropriate Minister shall obtain the observations of the body concerned in any matter to which attention has been called by the Auditor-General in his report and such observations shall be presented by him to the National Assembly with the said report;
(ii) if the appropriate Minister fails within a reasonable time to present such report to the National Assembly, the Auditor General shall transmit such report to the Speaker of the National Assembly; and
(iii) Nothing in this sub-section shall require the appropriate Minister to present any accounts of, or reports on, any authority or body to the National Assembly if the written law establishing such body provides to the contrary.
3. A body corporate whose accounts have been audited under the provisions of this Section shall, in respect of such audit pay such fees as may be determined by the Auditor General, with the approval of the appropriate Minister, and such fees shall be paid into the Consolidated Fund.
4. Notwithstanding any other written law, the Minister may request the Auditor-General to carry out such investigations into the officers of any corporation established by a written law or any corporation registered in accordance with the Companies Act in which the Government owns all the equity shares, as the Minister may think necessary or expedient in the public interest.
5. Where the Auditor General complies with a request made of him under Sub-section 4, he shall, for the purpose of his investigations, have all the powers conferred by Sub-section 1, in relation to the Corporation in question and its members, officers, employees and property.
6. The Auditor-General may submit a written report to the Minister on any investigations carried out by him in compliance with a request made of him under Sub-section 4.
The Office of the Auditor General is an extra-Ministerial Department having special responsibilities to the National Assembly.
