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120. (1) There shall be in and for Jamaica an Auditor-General who shall be appointed by the Governor-General by instrument under the Broad Seal.
(2) If the office of Auditor-General is vacant or the Auditor-General is for any reason unable to perform the functions of his office, the Governor-General may appoint a person to act as Auditor-General and any person so appointed shall, subject to the provisions of sub-section (1) of section 121 of this Constitution, continue to act until the office of Auditor-General is filled or until his appointment is revoked by the Governor-General.
(3) A person who has held the office of Auditor-General shall not be eligible for appointment to any other public office.
(4) The Auditor-General shall receive such salary and allowances as may from time to time be prescribed by or under any law or by a resolution of the House of Representatives:
Provided that-
(a) no such resolution may reduce any salary or allowance for the time being prescribed by or under a law; and
(b) the salary of the Auditor-General shall not be reduced during his continuance in office.
(5) The salary for the time being payable to the Auditor-General under this Constitution shall be charged on and paid out of the Consolidated Fund.
(6) In the exercise of his powers under this section the Governor-General shall act in accordance with the recommendation of the Public Service Commission:
Provided that-
(a) before he acts in accordance therewith he shall inform the Prime Minister of the nature of that recommendations and shall, if the Prime Minister so requires, once refer that recommendation (hereafter in this sub-section called the "original recommendation") back to the Public Service Commission for reconsideration; and
(b) if upon such reconsideration, the Public Service Commission submits a different recommendation, the provisions of this sub-section and of sub-section (2) of section 32 of this Constitution shall apply to that different recommendation as they apply to the original recommendation.
121. (1) Subject to the provisions of sub-sections (3) to (6) (inclusive)of this section, the Auditor-General shall hold office until he attains the age of sixty years:
Provided that-
(a) he may at any time resign his office; and
(b) the Governor-General, acting in the manner prescribed by sub-section (6) of section 120 of this Constitution, may permit an Auditor-General who has attained the age of sixty years to remain in office until he has reached such later age, not exceeding sixty-five years, as may (before the Auditor-General has reached the age of sixty years) have been agreed between the Governor-General and the Auditor-General.
(2) Nothing done by the Auditor-General shall be invalid by reason only that he has attained the age at which he is required by this section to vacate his office.
(3) The Auditor-General may be removed from office only for inability to discharge the functions thereof (whether arising from infirmity of body or mind or any other cause) or for misbehaviour, and shall not be so removed except in accordance with the provisions of sub-section (4) of this section.
(4) The Auditor-General be removed from office by the Governor-General by instrument the Broad Seal if the question of his removal from office has been referred to a tribunal appointed under sub-section (5) of this section and the tribunal has recommended to the Governor-General that he ought to be removed from office for inability as aforesaid or for misbehaviour-
(5) If the Prime Minister or the Chairman of the Public Service Commission advises the Governor-General that the question of removing the Auditor-General from office for inability as aforesaid or for misbehaviour ought to be investigated, then-
(a) the Governor-General shall appoint a tribunal, which shall consist of a Chairman and not less dm two other members, selected by the Governor-General, acting on the advice of the Chief Justice, from among persons who hold or have held the office of a judge of a court having unlimited jurisdiction in civil and criminal matters in some part of the Commonwealth or a court having jurisdiction in appeals from any such court; and
(b) that tribunal shall enquire into the matter and report on the facts thereof to the Governor-General and recommend to the Governor-General whether the Auditor-General ought to be removed from office for inability as aforesaid or for misbehaviour.
(6) The provisions of the Commission of Enquiry Law (a) as in force immediately before the appointed day shall, subject to the provisions of this section and of the Third Schedule to this Constitution, apply as nearly as may be in relation to tribunals appointed under sub-section (5) of the section or, as the context may require, to the members thereof as they apply in relation to Commissions or Commissioners appointed under that Law, and for that purpose shall have effect as if they formed part of this Constitution.
(7) If the question of removing the Auditor-General from office has been referred to a tribunal under sub-section (5) of this section, the Governor-General acting in the manner prescribed by sub-section (6) of section 120 of this Constitution, may suspend the Auditor-General from performing the functions of his office and any such suspension may at any time be revoked by the Governor-General, acting as aforesaid, and shall in any case cease to have effect if the tribunal recommends to the Governor-General that the Auditor-General should not be removed from office.
122. (1) The accounts of the Court of Appeal, the accounts of the Supreme Court, the accounts of the offices of the Clerks to the Senate and the House of Representatives and the accounts of all departments and offices of the Government of Jamaica (including the offices of the Cabinet, the Judicial Service Commission, the Public Service Commission and the Police Service Commission but excluding the department of the Audit-General, shall, at least once in every year, be audited and reported on by the Auditor-General who, with his subordinate staff, shall at all times be entitled to have access to all books, records, returns and reports relating to such accounts.
(2) The Auditor-General shall submit his reports made under sub-section (1) of this section to the Speaker (or, if the office of Speaker is vacant or the Speaker is for any reason unable to perform the functions of his office, to the Deputy Speaker) who shall cause them to be laid before the House of Representatives.
(3) In the exercise of his functions under the provisions of sub-section (1) and (2) of this section, the Auditor-General shall not be subject to the direction or control of any other person or authority.
(4) The accounts of the department of the Auditor-General shall be audited and reported on by the Minister responsible for finance, and the provisions of sub-sections (1) and (2) of this section shall apply in relation to the exercise by that Minister of those functions as they apply in relation to audits and reports made by the Auditor-General.
(5) Nothing in this section shall prevent the performance by the Auditor-General of-
(a) such other functions in relation to the accounts of the Government of Jamaica and the accounts of other public authorities and other bodies administering public funds in Jamaica as may be prescribed by or under any law for the time being in force in Jamaica; or
(b) such other functions in relation to the supervision and control of expenditure from public funds in Jamaica as may be so prescribed; or
(c) such other functions in relation to the Accounts of any other government as he may be empowered to perform by any authority competent in that behalf
26. The salary of the Auditor-General is hereby declared to be two thousand four hundred pounds per annum and is charged on the Consolidated Fund.
27. (1) The Auditor-General shall, on behalf of the House of Representatives, examine in such manner as he deems necessary the accounts of all accounting officers and principal receivers of revenue and of an persons entrusted with the collection, receipt, custody, issue or payment of public moneys or with the, receipts, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other Government property.
(2) In the conduct of his examination of Auditor General shall ascertain whether in his opinion-
(a) the accounts have been faithfully and properly kept;
(b) the rules and procedures framed and applied are sufficient to secure an effective check on the assessment, collection and proper allocation of the revenue;
(c) all money expended and charged to an appropriation account has been applied to the purpose or purposes for which the grants made by the Legislature were intended to provided and the expenditure conforms to the authority which governs it, and has been incurred with due regard to the avoidance of waste and extravagance; and
(d) essential records are maintained and the rules and procedures framed and applied are sufficient to safeguard the control of stores and other public property.
28. (1) Notwithstanding the provisions of section 27 of this Law the Auditor General may, after satisfying himself that the vouchers have been examined and certified as correct by the accounting department, in his discretion and having regard to the character of the departmental examination, in any particular case admit the sums so certified in support of the charges to which they- relate without further examination:
Provided that if the Minister desires the vouchers or any of them to be examined in greater detail the Auditor-General shall take action accordingly.
(2) Where a voucher has been lost or destroyed, or where an existing voucher is defective in any respect, the Auditor-General, if satisfied with the explanation given by the responsible officer, may dispense with the production of a voucher, or in the case of a defective voucher, accept such voucher.
(3) If the Auditor-General is required by the Minister to ascertain where any expenditure included in any appropriation account is supported by the authority of the Minister, he shall examine that expenditure with that object, and shall report to the Minister any expenditure which appears upon such examination to have been incurred without such authority, and any such unauthorised expenditure shall, unless sanctioned by the Minister, be regarded as not being properly chargeable to a grant of the House of Representatives, and shall be so reported to the House of Representatives.
29. (1) For the purpose of the examination of any account the Auditor General shall be entitled at all reasonable time-
(a) to have access to all books, records, vouchers, documents, returns, cash, stamps, securities, stores or other Government property in the possession of any officer,
(b) to send for and have the custody of any books, accounts, vouchers or papers under the control of any officer relating to or in any wise concerning the public accounts, and to keep such books, accounts, vouchers, or papers for such time as he may require them;
(c) to call upon any officer for any explanation and information the Auditor General may require in order to enable him to discharge his duties;
(d) to require any department concerned to furnish him from time to time or at regular periods with accounts of the transactions of such department up to such date as he may specify;
(e) without payment of any fee, to cause search to be made in and extracts to be taken from any book, document or record in any public office;
(f) to summon and examine upon oath, declaration or affirmation (which oath, declaration or affirmation the Auditor-General is hereby empowered to administer) all persons whom he shall think fit to examine respecting the receipt or expenditure of money or the receipt or issue of any stores affected by the previsions of this Law and respecting all other matters and things whatever necessary for the due performance and exercise of the duties and powers vested in him; and any person summoned as aforesaid shall be entitled to payment for his attendance in accordance with the provisions of the Witnesses Expenses Law as if he were a witness attending a legal proceeding in obedience to a summons issued at the instance of the Crown;
(g) to lay before the Attorney General a case in writing as to any question regarding the interpretation of any Law or regulation concerning the powers of the Auditor-General or the discharge of his duties, and the Attorney General shall give a written opinion on such case;
(h) to require every person employed in his office who has to examine the accounts of a department to comply with any security requirements applicable thereto and to take any oath of secrecy required to be taken by persons employed in that department.
(2) Any person summoned under the provisions of paragraph (f) of sub-section (1) of this section who without reasonable excuse makes default in obeying such summons shall be guilty of an offence and shall be liable on summary conviction in a Resident Magistrate’s Court to a fine not exceeding ten pounds or, in default of payment, to imprisonment of a period not exceeding one month.
30. The Auditor-General may authorise any officer of his department to perform on his behalf any of his duties of functions under this Law or any other Law other than the administering of oaths and the certifying and reporting of accounts for the House of Representatives.
31. If at any time it appears to the Auditor-General that-
(a) any irregularities have occurred in the collection, custody or expenditure of public moneys, or in the accounting for the same; or
(b) custody, issue, sale, transfer or delivery of any stamps, securities, stores, or other Government property, or in the accounting for the same; or
(c) any loss of or damage to Government property has not been duly reported to the Minister, he shall immediately bring the matter to the notice of the Minister.
32. The Auditor General shall examine and certify in accordance with the outcome of his examinations the several statements and accounts which are required to be submitted to him in accordance with this Law.
33. (1) The Auditor-General shall report annually as soon as possible and not later than the 31st day of December following the close of each financial year results of his examinations:
Provided that the Auditor General may at any time if it appears to his to be desirable, it a special report on any matter incidental to his powers and duties under this Law.
(2) Every report of the Auditor General shall be addressed to the Speaker who shall lay such report before the House of Representatives as soon as possible after its receipt by him.
34. (1) If the House of Representative by resolution so directs the accounts of any statutory body shall, notwithstanding anything to the contrary contained in any other Law, be audited by the Auditor General.
(2) In the exercise of his duties in relation to statutory bodies and their employees and Auditor General shall have the like-powers as are vested in him for the purpose of examining accounts under sections 28 and 29 of this Law, and the provisions of sub-section (2) of the said section 29 shall have effect accordingly.
(3) The Auditor General shall report on his examination and audit of the accounts referred to in sub-section (1) of this section and shall transmit such report to the appropriate Minister for presentation to the House of Representatives:
Provided that-
(a) the appropriate Minister shall obtain the observations of the statutory body concerned on any matter to which attention has been called by the Auditor-General in his report and observations shall be presented to the House of Representatives with such report;
(b) if the appropriate Minister fails within a reasonable time to present such report to the House of Representatives the Auditor-General shall transmit such report to the Speaker of the House to be b@ him presented to the House.
(4) In the exercise of his duties under this section the Auditor General may, with the concurrence of the appropriate Minister, authorise any person publicly carrying on the profession of accountant to inspect, examine or audit the books and accounts of any statutory body which the Auditor General may be required to examine and audit in terms of this section and such person shall report thereon to the Auditor-General in such manner as the Auditor-General may direct
35. (1) The Auditor-General shall, if so required by the Minister, examine and report to the Minister the results of his examination of the accounts of any person or organisation who has received moneys by way of grant or loan out of funds appropriated by the Legislature or in respect of whom financial aid from the Government is sought
