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In this Act the term "Audit Office" means the Controller and Auditor-General; and, in relation to any particular function, duty, or power, includes any person for the time being authorized pursuant to section 24 or section 29 of this Act to perform or exercise that function, duty, or power.
(1) There shall be a Department of State to be called the Audit Department.
(2) The Controller and Auditor-General shall be the administrative head of the Audit Department.
(3) The Audit Department shall provide such staff and administrative services as may be necessary to enable to Audit Office to perform its functions and duties.
(4) When exercising any of its powers in respect of the Audit Department, the State Services Commission shall have due regard to maintaining the independence of the Controller and Auditor-General.
(5) Neither the Minister of Finance nor the Minister in charge of the Audit Department shall be in any way responsible for the carrying out or exercise by the Audit Office of its functions, duties and powers (other than such functions, duties, and powers that the Controller and Auditor-General has as administrative head of the Audit Department).
(1) There shall be an officer to be called the Controller and Auditor-General, who shall be appointed by the Governor-General on behalf of Her Majesty.
(2) No person shall be deemed to be employed in the service of Her Majesty for the purposes of the State Services Act, 1962 by reason of his appointment as Controller and Auditor-General.
Cf. 1953, No. 73, s. 12
The Controller and Auditor-General shall not be a member of Parliament or of a authority and shall not-
(a) hold any office of trust (other than in a private capacity) or profit; or
(b) engage in any occupation for reward - outside the duties of his office as Controller and Auditor-General.
Cf. 1953, No. 73, s. 14
(1) There shall be paid to the Controller and Auditor-General out of the Consolidated Account, without further appropriation than this section, a salary at such rate as the Governor-General, by Order in Council, from time to time determines.
(2) The salary of the Controller and Auditor-General shall not be reduced by an Order in Council under this section during the continuance of his appointment.
(3) Any Order in Council under this section, and any provision of any such order, may be made so as to come into force on a date to be specified in that behalf in the order, being the date of the making of the order or any other date, whether before or after the date of the making of the order or the date of the commencement of this Act. Every Order in Council under this section, and every provision of any such order in respect of which no date is specified as aforesaid shall come into force on the date of the making of the order.
(4) Section 8 of the Regulations Act, 1936 (Which relates to the laying of regulations before Parliament) shall extend and apply to every Order in Council made under this section.
(5) There shall be paid to the Controller and Auditor-General travelling and other allowances and expenses as if he were a permanent head appointed under the State Services Act, 1962.
(6) The Controller and Auditor-General's entitlement to holidays and annual and special leave shall be determined as if he were a permanent head appointed under the State Services Act, 1962.
For the purposes of the Government Superannuation Fund Act, 1956, the Controller and Auditor General shall be deemed to be employed in the service of Her Majesty.
Cf. 1953, No. 73, s. 15; 1970, No. 99, s. 2
(1) No person shall be appointed or shall continue to hold office as the Controller and Auditor-General after he has attained the age of 60 years:
Provided that, where a person has held such office for less than 5 years when he attains the age of 60 years, he may continue to hold such office until he has held office for 5 years, but no longer.
(2) Notwithstanding sub-section (1) of this section, where, but after this sub-section, the date for recruitment of a person from the office of Controller and Auditor-General would occur during the months of April to September in any year, that date for retirement shall, if the person agrees, be postponed to the last day of September in that year.
Cf. 1953, No. 73, s. 13; 1965, No. 107, s. 2
(1) Subject to sub-section (2) of this section, the Controller and Auditor-General may be removed or suspended from his office only by the Governor-General, upon address from the House of Representatives, for disability, bankruptcy, neglect of duty, or misconduct.
(2) When Parliament is not in session the Controller and Auditor-General may be suspended from his office by the Governor-General in Council for disability, bankruptcy, neglect of duty, or misconduct, proved to the satisfaction of the Governor-General; but any such suspension shall not continue in force beyond two months after the beginning of the next ensuing session of Parliament, and the salary of the Controller and Auditor-General shall continue to be paid to him notwithstanding any such suspension.
Cf. 1953, No. 73, ss. 12, 16
(1) There shall be an officer to be called the Deputy Controller and Auditor-General, who shall be appointed by the Governor-General on behalf of Her Majesty.
(2) The date of retirement of the Deputy Controller and Auditor-General shall be determined as if he were an officer of the Public Service within the meaning of the State Services Act, 1962.
(3) The provisions of sections 16(2), 17, 18 and 20 of this Ac4 with the necessary modifications, shall apply in respect of the Deputy Controller and Auditor-General as if references in those provisions to the Controller and Auditor-General were references to the Deputy Controller and Auditor-General and references in those provisions to a permanent head were references to a deputy permanent head.
Cf. 1953, No. 73, s. 17 (1)
(1) Subject to the control of the Controller and Auditor-General, the Deputy Controller and Auditor-General shall have and may exercise all the functions, duties, and powers of the Controller and Auditor-General.
(2) On the occurrence from any cause of a vacancy in the office of Controller and Auditor-General (whether by reason of death, resignation, or otherwise), and in the case of absence from duty of the Controller and Auditor-General (from whatever cause arising), and so long as any such vacancy or absence continues, the Deputy Controller and Auditor-General shall have and may exercise all the functions, duties, and powers of the Controller and Auditor-General.
(3) The fact that the Deputy Controller and Auditor-General exercises any function, duty, or power of the Controller and Auditor-General shall, in the absence of proof to the contrary, be conclusive evidence of this authority to do so.
CE 1953, No. 73, s. 17; 1970, No. 1, s. 3
There shall from time to time be appointed under the State Services Act, 1962 such officers and employees of the Audit Department as may be necessary for the effective and efficient carrying out of the functions and duties of the Department.
(1) The Controller and Auditor-General may from time to time by writing under his hand either generally or particularly, delegate to such officer or officers of the Audit Department as he thinks fit all or any of the powers exercisable by him under any enactment, including powers delegated to him under any enactment, but not including the power of delegation conferred by section or the powers conferred by sections 28 to 31 of this Act:
Provided that the Controller and Auditor-General shall not delegate any power delegated to him under the State Services Act, 1962 without the written consent of the State Services Commission.
(2) Subject to any general or special directions given or conditions attached by the Controller and Auditor-General, the officer to whom any powers are delegated under this section may exercise those powers in the same manner and with the same effect as if they had been conferred on him directly by this section and not by delegation.
(3) Until a delegation made under this section is revoked, it shall continue in force according to its tenor; and in the event of the Controller and Auditor-General by whom any such delegation has been made ceasing to hold office, the delegation shall continue to have effect as if made by the person for the time being holding office as Controller and Auditor-General.
(4) Where an officer purports to act pursuant to a delegation made under this section he shall be presumed to be acting in accordance with the terms of the delegation in the absence of proof to the contrary.
(5) Any delegation under this section may be made to a specified officer or to the officers of a specified class, or may be made to the holder or holders for the time being of a specified office or appointment, or clan of offices or appointments.
(6) Every delegation made under this section shall be revocable at will, and no such delegation shall prevent the exercise of any power by the Controller and Auditor-General.
Cf. 1953, No. 73, s. 19
(1) The Audit Office shall be the auditor of -
(a) All public money and public stores;
(b) All money and stores of a Government agency that is declared by the Governor-General, by Order in Council, to be subject to this sub-section; and
(c) All money and stores of a local authority - and all books and accounts and transactions relating thereto.
(2) Without limiting sub-section (1) of this section, the Audit Office shall, at such times as it thinks fit, -
(a) Audit the books and accounts of every person who is charged with a duty relating to, or who is actually concerned with, the accounting, collection, receipt, custody, expenditure, disbursement, or disposal of money or stores subject to its audit;
(b) Make such examination, reviews and tests as it considers necessary of all books and amounts and transactions relating to money or stores subject to its audit, in order to ascertain whether, in its opinion -
(i) The books and accounts have been faithfully and properly kept;
(ii) The procedures, including internal controls, applied are sufficient to ensure that there is an effective check on the assessment, collection, and proper allocation or revenue and other receipts, and all money is accounted for;
(iii) The procedures, including internal controls, applied are sufficient to ensure that there is effective control over expenditure, that all expenditure is properly charged (including in the case of public money, against the proper appropriation by Parliament);
(iv) The procedures, including internal controls, applied are sufficient to ensure that there is proper custody and control of stores, and essential stores records are maintained.
(3) Without limiting sub-section (1) or sub-section (2) of this section, the Audit Office may, whenever it thinks fit, make such examination as it considers necessary in order to ascertain whether, in its opinion, resources of the Crown or a Government agency subject to sub-section (1) of this section or a low authority, have been applied effectively and efficiently in a manner that is consistent with the applicable policy of the Government, agency, or local authority, as the case may be:
Provided that when making an examination of a Government department or, Government agency under this sub-section, the Audit Office shall have due, regard to the responsibilities of the State Services Commission in respect of that department or agency.
(4) The Audit Office shall have all such other functions and duties as are lawfully conferred or imposed on it.
(5) All provisions relating to the appointment of auditors in the Companies Act, 1955 or any other Act or rule of law shall be subject to the foregoing provisions of this section.
CL 1953, No. 73, ss. 20 (1) and (4), 88; 1970, No. 1, s.4
(1) For the purpose of fulfilling any function or duty lawfully conferred or imposed on it, the Audit Office -
(a) Shall have full access at all convenient times to all books and accounts, money, and stores subject to its audit and to any place where any such books and accounts, money, or stores are kept;
(b) May require any person to supply any information or answer any question relating to books and accounts, money, or stores subject to its audit;
(c) May by notice in writing to the person, require any person having possession or control of any books or accounts subject to its audit to deliver to it, at a time and place specified in the notice, all or any of such books or accounts;
(d) May at any convenient time cause search to be made of, and extracts taken from, any books or accounts relating to money or stores subject to its audit in any public office, without paying any fee therefor.
(2) For the purpose of fulfilling any function or duty lawfully conferred or imposed on it, the Audit Office shall have full access at all convenient times to all books and accounts of every Corporate body or organization, that is wholly or partly owned by the Crown or a Government agency subject to section 25 (1) of this Act or a local authority; and to any place where any such books and accounts are kept.
(3) The Audit Office may from time to time examine the books and accounts of any person who is for the time being liable for the payment to the Crown or a Government agency subject to section 25 (1) of this Act or a local authority, of any royalties under any lease or licence.
(4) The Audit Office may, on such conditions as it may from time to time impose, accept as a sufficient receipt for the payment of wages or salaries an abstract that sets out the name of every wage or salary earner and the amount of wages or salaries paid to each earner respectively.
(5) The Audit Office shall have all such other powers as are concerned on it by this Act or any other Act.
Cf. 1953, No.73, ss20 (2) and (3), 29, 629 881, 89; 1970 No.1, s. 4; 1972, No. 5, s. 3
(1) For the purpose of obtaining any information in relation to any Government contract, the Audit Office or the Treasury, or both, may at any convenient time-
(a) Examine or audit any books and accounts relating to the contract;
(b) Require any person to produce any books and account relating to the contract that are in his possession or under his control, and to allow copies of and extracts from the books and accounts to be made;
(c) Require any person to supply, in a form approved or acceptable to the Audit Office or the Treasury as the case may be, any information or particular Audit Office or the Treasury, as the case may be, any information or particulars relating to the contract;
(d) Inspect, measure, or test any real or personal property to which the contract relates;
(e) Enter any land, building, or place (other than a dwelling house).
(2) For the purpose of obtaining any information in relation to any local authority contract, the Audit Office may at any convenient time -
(a) Examine or audit any books and accounts relating to the contract;
(b) Require any person to produce any books and accounts relating to the contract that are in his possession or under his control, and to allow copies of and extracts from the books and accounts to be made;
(c) Require any person to furnish, in a form approved by or acceptable to the Audit Office, any information or particular relating to the contract;
(d) Inspect, measure, or test any real or personal property to which the contract relates;
(e) Enter any land, building, or place (other than a dwelling house).
Cf. 1943, No. 15, s. 2
(1) The Controller and Auditor General may, for the purpose of fulfilling any function or duty lawfully conferred or imposed on him or the Audit Office, by notice in writing, require any person to amend and give evidence before him or before any officer of the Audit Department authorized by him in that, behalf, and to produce all books and accounts in the custody or under the control of that person, that contain, or that the Controller and Auditor-General or the authorised officer considers likely to contain, any information relating to the subject-matter of the inquiry.
(2) The Controller and Auditor-General may require any such evidence to be given either orally or in writing, and on oath, and for that purpose he or the officer authorised as aforesaid may administer an oath.
(3) The provisions of the Crimes Act, 1961 that relate to perjury shall apply to any inquiry under this section.
(4) A person required to attend before the Controller and Auditor-General or an authorised officer shall be paid such sum on account of travelling expenses and loss of time as the Controller and Auditor General thinks reasonable and orders accordingly. If the person's attendance is required in connection with the books and accounts or transactions or a local authority or Government agency, the sum shall be paid out of the general funds of the local authority of agency, in any other case, the sum shall be paid out of the Consolidated Account without further appropriation than this section.
Cf. 1953, No. 73, s. 23; 1963, No. 46, s. 4 (4)
(1) The Controller and Auditor-General may, by writing under his hand, from time to time appoint any officer of the Audit Department or other person to examine or audit any books and accounts, money, or stores, that the Audit Office is required or authorised by any Act to examine or audit, and to report thereon to the Audit Office.
(2) Any appointment under this section may be made on such terms and conditions as the Controller and Auditor-General thinks fit.
(3) Subject to the terms and conditions of his appointment, an officer or other person appointed under this section shall, for the purposes of any such examination or audit, have the powers conferred upon the Audit Office by sections 26 and 27 of this Act,
Cf. 1953, No. 73, s. 21
(1) In this section, the term deficiency or loss means-
(a) Any deficiency or loss of, or failure to fully and properly account for, money or stores by reason of -
(i) The wilful or negligent omission of any person or persons to collect, receive, or account for any money or stores-, or
(ii) The application and charging of any money to any service or purpose for which it was not legally available or applicable; or
(iii) The payment of any money without proper authority or without being properly vouched; or
(iv) The failure to comply with any enactment; or
(b) Any deficiency or loss of money or stores, or expenditure of money, or damage to stores, or expenditure for the replacement or repair of stores, caused through -
(i) The fraud, mistake, default, negligence, or error or, improper or unauthorised use by, any person or persons; or
(ii) The failure to comply with any enactment.
(2) If it appears to the Audit Office that there has been any deficiency or loss in respect of any money or stores subject to its audit, the Controller and Auditor-General may, by notice in writing, require any person who appears to the Controller and Auditor-General to be in default or responsible to show cause why he should not be surcharged with the amount of the deficiency or loss.
(3) Every notice under sub-section (2) of this section shall-
(a) Include a statement of the grounds upon which it is considered the person has rendered himself liable to be surcharged; and
(b) State the date by which the person is required to show cause why he should not be surcharged (such date to be not less than one month from the date of the notice).
(4) Where the amount of any deficiency or loss cannot be accurately determined, the Controller and Auditor-General may estimate the deficiency or loss and, in the absence of proof to the contrary, that estimate shall for all purposes be deemed to be correct.
(5) On receipt of an explanation by a person who has been required to show cause why he should not be surcharged, or (where the Controller and Auditor-General is satisfied on reasonable grounds that the notice under sub-section (2) of this section has been received by the person) in default of any such explanation, the Controller and Auditor-General shall, if he considers that the circumstances warrant it,
(a) Surcharge the person for the amount of the deficiency or loss or such lesser amount as he thinks fit; and
(b) Notify the person surcharged in writing of the surcharge and the time within which the surcharge must be satisfied.
(6) Where the Controller and Auditor-General is of the opinion that 2 or more persons are responsible for any deficiency or loss, he may surcharge each person for the full amount of the deficiency or loss, and in that event, those persons shall be jointly and severally liable therefor.
(7) The Controller and Auditor-General may at any time revoke, or reduce the amount of, any surcharge made under this section.
(8) Any surcharge unsatisfied at the expiration of the time allowed by the Controller and Auditor General shall be reported by the Controller and Auditor-General to the Minister.
(9) The Minister, on receiving the Controller and Auditor-General's report of an unsatisfied surcharge under sub-section (8) of this section or, if the surcharge has been appealed against under section 32 of this Act, upon determination of the appeal, may direct the Secretary to take such steps as the Minister thinks fit to recover the amount of the unsatisfied surcharge.
(10) The amount of any unsatisfied surcharge under this section shall be a debt due to the Crown by, the person surcharged, and may be recovered accordingly in any Court of competent jurisdiction.
(11) If the Secretary so directs, no money (other than salary or wages) payable to or claimed by a person surcharged under this section shall be paid to him by the Crown until the surcharge has been satisfied..
(12) Nothing in this section shall prevent the recovery without surcharge in accordance with section 95 of this Act or otherwise, from any person liable to be surcharged, of the amount of any deficiency or loss, or of such part thereof as the Controller and Auditor-General fit, as a debt due to the Crown.
(13) All money recovered under this section shall be paid into the account which suffered the deficiency or loss in respect of which the surcharge was made.
Cf. 1953, No. 73, ss. 26, 27
(1) For the purposes of this section, a local authority shall be deemed to have incurred a loss where
(a) Any money belonging to or administrable by the local authority has been unlawfully expended; or
(b) Any liability has been unlawfully incurred by the local authority or
(c) The local authority has wilfully or negligently failed to enforce the collection of any money that it is lawfully entitled to receive.
(2) If it appears to the Audit Office that a local authority has incurred a loss within the meaning of sub-section (1) of this section, the Controller and Auditor-General may, notice in writing, require every member of the local authority to show cause why he should not be surcharged with the amount of the loss.
(3) Every notice under sub-section (2) of this section shall -
(a) Include a statement of the grounds upon which it is considered the person has rendered himself liable to be surcharged; and
(b) State the date by which the person is required to show cause why he should not be surcharged (such date to be not less than one month from the date of the notice).
(4) Where the amount of the loss cannot be accurately determined, the Controller and Auditor-General may estimate the loss and, in the absence of proof to the contrary, that estimate shall for all purposes be deemed to be correct.
(5) On receipt of an explanation by a person who has been required to show cause why he should not be surcharged, or (where the Controller and Auditor-General is satisfied on reasonable grounds that the notice under sub-section (2) of this section has been received by the person) in default of any such explanation, the Controller and Auditor-General shall, if he considers that the circumstances warrant it, -
(a) Surcharge the person for the amount of the loss or such lesser amount as he thinks fit; and
(b) Notify the person surcharged in writing of the surcharge and the time within which the surcharge must be satisfied.
(6) Every member of a local authority who has been surcharged under this section in respect of any loss shall be jointly and severally liable therefor with every other member of the local authority who has been surcharged in respect of the loss.
(7) The Controller and Auditor-General may at any time revoke, or reduce the amount of, any surcharge made under this section.
(8) The amount of any surcharge that remains unsatisfied at the expiration of the time allowed by the Controller and Auditor-General or, if the surcharge has been, appealed against under section 32 of this Act, after determination of the appeal, shall be deemed to be a debt due to the Crown, and the Audit Office shall take such proceedings as the case may require for the recovery thereof.
(9) In any such proceedings it shall be a good defence if the defendant proves that the act or failure to act that resulted in the loss occurred-
(a) Without his knowledge; or
(b) If with his knowledge, then against his protest made at or before the time when it occurred, and that such protest was made in writing signed by him and delivered to the local authority, or that he requested that such protest be recorded by the chairman, clerk, or secretary of the local authority; or
(c) Contrary to the manner in which he voted on the issue at a meeting of the local authority; or agency
(d) In such circumstances that, in being a party to the act or failure to act, he acted in good faith and in accordance with the written advice of the solicitor of the local authority.
(10) All costs incurred by the Audit Office in any such proceedings shall be met from the general funds of the local authority, and all money and costs recovered in any such proceedings or otherwise under this section shall be paid into and form part of those general funds.
Cf. 1953, No. 73, s. 90
Any person who has been surcharged under section 30 or section 31 of this Act may, within one month after the date of being notified in writing of the surcharge, appeal to the Minister who, after making such investigation as he deems equitable, may confine, reduce, or cancel the surcharge.
CL 1953, No. 73, ss. 28 (1), 90 (2)
(1) Without limiting his right to report at any other time, the Controller and Auditor-General shall in each year prepare and sign-
(a) A report on the public accounts containing such information as is required by any Act, together with such other information and comments relating thereto as he thinks fit, and
(b) A report or reports containing such matters (if any) as he thinks fit relating to -
(i) Any accounts or transactions that are required to be audited by the Audit Office under any Act; or
(ii) The performance or exercise by the Audit Office of any of its functions, duties, or powers under any Act.
(2) Any report or reports under sub-section (1) (b) of this section shall be prepared as soon as practicable after the preparation of the report under sub-section (1) (a) of this section for that year.
(3) The Controller and Auditor-General shall lay before Parliament -
(a) The report under sub-section (1) (a) of this section not later than the 8th sitting day of Parliament after the day the public accounts are returned to the Treasury pursuant to section 66 (1) of this Act; and
(b) Any report under sub-section (1) (b) of this section not later than the 8th sitting day of Parliament after the day he signs the report.
Cf. 1953, No. 73, s. 25; 1969, No. 101 s.3
(1) The Controller and Auditor-General may communicate with any Minister of the Crown or any other person upon any matter relating to any account or transaction that is subject to audit by the Audit Office under any Act.
(2) The Controller and Auditor-General may report to the Minister the name of any person failing to comply with the requirements of this Act.
Cf. 1953, No. 73, s. 22
(1) If a dispute arises between the Audit Office and any Government department or Government agency in connection with -
(a) The charging of any expenditure to any vote, appropriation, account, fund, or other authority; or
(b) The crediting of any receipt to the proper allocation of revenue, account, or fund; or
(c) The legality of any expenditure or proposed expenditure - and if, in the opinion of either party, the dispute cannot be resolved, either party may, after giving notice to the other, refer the matter for determination by the Governor-General in Council.
(2) The Audit office and the department or agency concerned shall act in accordance with any such determination of the Governor-General in Council.
(3) Every such determination, together with the opinion of the Audit Office on the matter determined, shall be laid before Parliament not later than the 16th sitting day or Parliament after the date of the determination.
Cf. 1953, No. 73, s. 24
(1) There shall be payable to the Audit Office for the carrying out by it of its functions and duties, fees at such rates as the Minister prescribes.
(2) The person or persons liable to pay the fees shall be determined from time to time by the Minister
Provided that fees payable in respect of an arbitration between local authorities shall be payable by each of the local authorities concerned, in such proportion as the Controller and Auditor-General determines.
(3) The amount payable to the Audit office in respect of any such fees shall be a debt due to the Crown, and shall be recoverable as such in any Court of competent jurisdiction.
Cf. 1953, No. 73, s. 31
