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Act No. 31, 1991
25. (1) The Auditor General shall-
(a) Subject to the provisions of subsection (3), investigate, examine and audit-
(i) the account-books, accounts and registers referred to in section 4;
(ii) the statements and accounts referred to in sections 12 and 13;
(iii) any other account-books, accounts and registers prescribed under section 24:
(b) investigate, examine and audit the account-books, accounts, registers or statements which are to be kept or prepared in terms of any law in connection with the collection, receipt, custody, banking, payment or issue of money, stamps, securities, equipment and stores by any statutory institution and which are in terms of any law to be investigated, examined and audited by the Auditor-General;
(c) satisfy himself or herself -
(i) that all reasonable precautions have been taken to ensure that all moneys to which the investigation, examination and audit relate, are collected;
(ii) that the laws relating to the collection of such moneys have been complied with;
(iii) that all reasonable precautions have been taken in connection with the receipt, custody and issue of, and accounting for, stamps, securities. forms having a face or potential value, equipment, stores and other movable goods;
(iv) that expenditure or payments in respect of which authorisations or approvals are required in terms of this Act or any other law have been incurred or made under and in accordance with such authorisation or approvals and have been supported by adequate vouchers or other proof, or, if a voucher or other proof is defective or has been lost or destroyed, that the Treasury or, in the case of a statutory institution, the executive authority thereof, has on the grounds thereof that the said expenditure or payments have in its opinion been lawfully incurred or made, authorised the Auditor-General to dispense with the production of such voucher or other proof.
(2) Whenever the President deems it necessary in the public interest, the President may require the Auditor-General to investigate, examine and audit in accordance with the provisions of this Act, the account-books, accounts, registers or statements of any body, association or organisation other than a statutory institution, as if such body, association or organisation were a statutory institution.
(3) If, by reason of the confidential nature of any account, the President is of the opinion that such account should be excluded from a detailed examination under this Act, the President may, after consultation with the Auditor-General, determine to what extent the investigation, examination and auditing thereof is to be carried out and which vouchers are to be made available for such investigation, examination and auditing.
26 (1) Whenever the Auditor-General performs his or her duties in terms of this Act-
(a) the Auditor-General may
(i) in his of her discretion, determine the extent of any investigation, examination and audit;
(ii) by notice in writing require any person to appear before him or her in connection with the account-books, accounts, registers or statements which are being investigated, examined and audited by him or her, at a time and place mentioned in such notice and to produce to him or her all such books, vouchers or other documents in the possession or under the control of such person as the Auditor-General may deem necessary in connection with such investigation, examination and audit;
(b) the Auditor-General or any competent person employed in the office of the Auditor-General -
(i) shall have access to all books, vouchers, other documents, money, stamps, securities, forms having a face or potential value, equipment, stores and other movable goods owned or teased by the State or the statutory institution concerned, in the possession or under the control of any person and which the Auditor-General deems necessary for an investigation, examination and audit in terms of this Act;
(ii) may request such particulars, accounts and statements as he or she deems necessary for such an investigation, examination and audit;
(iii) may, without payment of any fee, investigate and make extracts from, or copies of, any book, voucher or document which he or she deems necessary for such an investigation, examination and audit;
(iv) may investigate whether any moneys in question have been expended in an efficient, effective and economic manner;
(v) may investigate and enquire into any matter, including the efficiency of internal control measures, connected with expenditure chargeable to, and revenue to the benefit of, the State Revenue Fund or the funds of the statutory institution concerned;
(vi) may administer an oath to or accept an affirmation from any person whom he or she thinks fit to interrogate in connection with an investigation, examination and audit in terms of this Act, and interrogate such person in connection with the collection, receipt, Custody, banking or payment of, or accounting for, moneys, or the receipt, custody and issue of, and accounting for, stamps, securities, forms having a face or potential value, equipment, stores or other movable goods owned or leased by the State or the statutory institution concerned or in connection with any other matter which the Auditor-General deems necessary for exercising his or her powers or performing his or her duties.
(2) The Auditor-General may, on such conditions as may be agreed upon, enter into an agreement with one or more persons to assist the Auditor-General in carrying out an investigation, examination and audit of the, accounts of any statutory institution.
(3) Any person who assists the Auditor-General by virtue of an agreement referred to in subsection (2), shall carry out an investigation; examination and audit subject to such directives as the Auditor-General may deem expedient to give and shall have such powers and perform such duties as are by this Act or any other law conferred or imposed upon a person employed in the office of the Auditor-General.
27. (1) As soon as practicable after the end of a financial year, but not later than the end of the following financial year, the Auditor-General shall transmit to the Minister the accounts together with his or her certificate and a report signed by him or her in connection with any investigation, examination and auditing carried out by him or her in terms of this Act or any other law and shall, in the case of a statutory institution, at the same time transmit a copy of his or her report to the executive authority of the statutory institution concerned.
(2) Notwithstanding the provisions of subsection (1), the Auditor-General may, in the case of municipalities and village management boards, submit, instead of individual reports, a summarized report in respect of all municipalities and village management boards
(3) The Auditor-General may at any time, if he or she deems it necessary, transmit a special report on any matter connected with the Auditor-General's duties and powers under this Act or any other taw to the Minister.
(4) The Minister shall within thirty days after receipt thereof, cause the accounts, certificate and report transmitted to the Minister in terms of subsection (1) or a special report transmitted in terms of subsection (3), to be laid upon the Table of the National Assembly if the, National Assembly is then in session or, if the National Assembly is not then in session, within fourteen days after, the commencement of its next ensuing session.
(5) If the Minister does not cause the accounts, certificate and report or a special report received by the Minister in terms of subsection (4), to be laid upon the Table of the National Assembly within the period prescribed by that subsection, the Auditor-General shall forthwith transmit copies of such accounts, certificate and report or such special report, as the case may be, to the Speaker of the National Assembly, who shall lay them upon the Table of the National Assembly.
(6) The Auditor-General shall, in a report referred to in subsection (1), draw attention to -
(a) every unauthorised expenditure incurred;
(b) any utilization of moneys for a service which in the Auditor-General's opinion is wasteful, or otherwise detrimental, to the State or the statutory institution concerned, as the case may be;
(c) any use or custody of stamps, securities, forms having a face or potential value, equipment, scores or other movable goods owned or leased by the State or the statutory institution concerned in a manner which in the Auditor-General's opinion is detrimental to the State or the statutory institution concerned, as the case may be;
(d) any other matter which in the Auditor-General's opinion should in the public interest be brought to the notice of the National Assembly.
28. (1) The expenditure on the services of the Auditor-General, in connection with any investigation, examination and audit referred to in section 25, shall, subject to the provisions of subsection (2), be defrayed from the State Revenue Fund.
(2) The Treasury may, after consultation with the Auditor-General, determine an amount which shall be paid to the benefit of the State Revenue Fund by a statutory institution in connection with any investigation, examination and audit in terms of section 25 (I) (b).
29. (1) The Minister may at any time -
(a) borrow moneys within or outside Namibia -
(i) to finance anticipated deficits in the State Revenue Fund;
(ii) to obtain foreign currency;
(iii) to maintain such credit balance in the State Account as the Minister may deem necessary in the public interest;
(b) borrow moneys within Namibia to regulate properly the internal monetary conditions.
(2) In exercising the powers conferred by subsection (1), the Minister may -
(a) enter into agreements with banks or other financial institutions, including the Bank, an international bank or a foreign financial institution and, subject to delegation of such power by the President under Article 32(3)(e) of the Namibian Constitution, with foreign governments;
(b) make issues of treasury bills and public stock within or outside Namibia and issue bonds; and
(c) issue bills of exchange or debentures for terms not exceeding twelve months,
Article 127 The Auditor-General
(1) There shall be an Auditor-General appointed by the President on the recommendation of the Public Service Commission and with the approval of the National Assembly. The Auditor-General shall hold office for five (5) years unless removed earlier under Sub-Article (4) hereof or unless he or she resigns. The Auditor-General shall be eligible for reappointment.
(2) The Auditor-General shall audit the State Revenue Fund and shall perform all other functions assigned to him or her by the Government or by Act of Parliament and shall report annually to the National Assembly thereon.
(3) The Auditor-General shall not be a member of the public service.
(4) The Auditor-General shall not be removed from office unless a two-thirds majority of all the members of the National Assembly vote for such removal on the ground of mental incapacity or gross misconduct.
