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An act to provide for the audit of the Public moneys of the Government of Gambia and the funds of certain statutory corporations, for the powers and duties of auditors, and for matters connected therewith and incidental thereto.
(1st December, 1963)
1. Anything which, under the authority of this Act or of any other law, may be done by the Director of Audit other than the certifying of and reporting on accounts for the House of Representatives may be done by any officer of his staff authorised by him.
2. (1) The Director of Audit shall, on behalf of the House of representatives, examine into and audit the accounts of all accounting officers and of all persons entrusted with the collection, receipt, custody, issue or payment of public moneys or with the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other Government property of any kind whatsoever.
(2) The Director of Audit shall satisfy himself-
(a) that all reasonable precautions have been taken to safeguard the collection of public moneys and that the laws, directions or instructions relating thereto have been duly observed;
(b) that all money appropriated or otherwise disbursed has been expended and applied for the purpose or purposes for which the grants made were intended and that the expenditure conforms to the authority which governs; and
(c) that adequate regulations exist for the guidance of storekeepers and store accountants and that they have been duly observed.
(3) The Director of Audit shall not be required to undertake any examination of accounts partaking of the nature of a pre-audit which involves acceptance by him of responsibility which would preclude him from full criticism of any accounting transactions after such transactions have been duly recorded.
(4) The Director of Audit shall not be required to undertake any duties outside those appertaining to his post, if he considers that such duties are incompatible with the responsibilities of his office.
3. (1) In the exercise of his duties under this Act the Director of Audit may-
(a) call upon any officer for any explanations and information he may require in order to enable him to discharge his duties;
(b) with the concurrence of the service head of any officer's department, authorize any such officer to conduct on his behalf any inquiry, examination or audit and such officer shall report thereon to the Director of Audit;
(c) without payment of any fees cause search to be made in and extract to be taken from any book, document or record in any public office.
(d) lay before the Attorney-General a case in writing as to any question regarding the interpretation of any Act or regulations concerning the powers of the Director of Audit or the discharge of his duties.
(2) In the exercise of his duties under this Act the Director of Audit or any person duly authorised thereto by him shall have access to all books, vouchers, documents, cash, stamps, securities, stores or other Government property of any kind whatsoever in the possession of any public officer.
4. If at any time it appears to the Director of Audit that any fraud or serious loss or irregularity has occurred in the receipt, custody or expenditure of public moneys or in the receipt, custody, issues, sale, transfer or delivery of any stamps, securities, stores or other Government property of any kind whatsoever, or in the accounting for the same, he shall immediately bring the matter to the notice of the Permanent Secretary to the Ministry of Finance.
5. (1) Within a period of eight months after the close of each financial year the Accountant-General shall sign and submit to the Director of Audit accounts showing fully the financial position of The Gambia on the last day of such financial year.
(2) Notwithstanding the provisions of sub-section (1) of this section, the Governor-General may by direction to the Accountant-General extend the period within which the accounts shall be presented any direction so given shall be sent forthwith to the Speaker of the House of Representatives to be by presented to the House of Representatives.
(3) The accounts shall include-
(a) an abstract account of receipts and payments;
(b) a statement of the assets and liabilities at the close of the financial year,
(c) a detailed statement of revenue and expenditure; and
(d) such other statements as the House of Representatives may from time to time require.
6. (1) Within sixty days after receiving the accounts mentioned in sub-section (1) of section 15 of this Act the Director of Audit shall send to the Minister copies of the accounts submitted by the this Act the Director of Audit shall send to the General together with a certificate of audit and a report upon his examination and audit of all accounts relating to the public moneys, stamps, securities, stores and other property of the Government and the at the next meeting of the House of representatives lay such documents before the House of Representatives without alteration thereto.
(2) Notwithstanding the provisions of sub-section (1) of this section, the Governor-General by direction to the Director of Audit extend the period within which such reports shall be transmitted and any direction so given shall be sent forthwith to the Speaker of the House of Representative to be presented to the House of Representatives.
(3) The Director of Audit may at any time, if it appears to him to be desirable, send a special report on any matter incidental to his powers and duties under the provisions of this Act to the Speaker for presentation to the House of Representatives.
(4) If the Minister does not as required by sub-section (1) of this section lay any report mentioned in this section before the House of Representatives, the Director of Audit shall forthwith send such report to the Speaker to be by him presented to the House of Representatives.
7. (1) Notwithstanding anything to the contrary in any law in force at the commencement of this the accounts of any corporate body established by any Act shall be examined and audited by the Director of Audit if the Governor-General so directs.
(2) In the exercise of his duties under this section the Director of Audit-
(a) shall have, in relation to any such body as aforesaid and its members, officers, employees, and property, in addition to the powers conferred upon him by any other law, the same duties and powers as are imposed and conferred upon him by sections 12 and 13 of this Act in relation to public moneys and Government property;
(b) may authorize any person publicly carrying on the profession of accountant or with the consent of the service head of a public officer’s department any such officer to examine or audit the books and accounts of any body which he may be required to examine and audit pursuant to the provisions of this section, and such person or officer shall report thereon to the Director of Audit in such manner as the Director of Audit may direct.
(3) The Director of Audit shall report on his examination and audit of the accounts referred to in this section and shall send such report to the Minister for presentation to the House of Representatives at its next meeting:
Provided that:
(a) the Minister shall obtain the observations of the corporate body concerned on any matter to which attention has been called by the Director of Audit in his report, and such observations shall be presented by him to the House of Representatives with the said report; and
(b) if the Minister falls within a reasonable time to present such report to the House of Representatives, the Director of Audit shall transmit such report to the Speaker to be by him presented to the House of Representatives;
(c) nothing in this sub-section shall require the Minister to present any accounts of or reports on any corporate body to the House of Representatives if the Act establishing such corporate body does not so require.
(4) A body 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 Director of Audit, with the approval of the Minister, and such fees shall be credited to the public revenue of The Gambia.
(5) Nothing in this section shall be deemed to apply to any local government body established by the Local Government (city of Bathurst) Act or the Local Government Act.
