|
||||||||||||
|
||||||||||||
|
97. (1) There shall be a Director of Audit.
(2) The accounts of the Council of Ministers, the Assembly, all government departments and offices, and those related to moneys withdrawn from the Consolidated Fund, and the accounts of all courts, shall be audited and reported on by the Director of Audit; and for that purpose the Director of Audit or any person authorized or appointed in the behalf by the Director of Audit shall have access to all books, records, returns and other documents relating or relevant to those accounts.
(3) The Public accounts of Seychelles and of all other persons or authorities referred to in subsection (2) shall be kept in such form as the Director of Audit shall approve.
(4) The Director of Audit shall, within 12 months of the end of the immediately preceding financial year, submit his report to the Assembly and shall in that report draw attention to irregularities in the accounts audited and to any other matter which in his opinion ought to be brought to the notice of the Assembly.
(a) A chairman elected by the Assembly from amongst its members; and
(b) such other number of members as may be fixed by, and appointed in accordance with, the Standing Orders of the Assembly,
shall consider the report of the Director of Audit and, for that purpose, may summon before the committee any person who, in the opinion of the committee, may assist the committee in its consideration of the report.
(6) The Chairman of the Public Accounts Committee may, if he considers it desirable to do so, initiate a debate in the Assembly on the report of the Director of Audit and the consideration of that report by the Public Accounts Committee; but no other person shall imitate such a debate in the Assembly.
(7) In the performance of his functions the Director of Audit shall not be subject to the direction or control of any other person or authority, but the President may request the Director of Audit, in the public interest, to audit at any particular time, the accounts and for other purpose incidental thereto and connected therewith.
1. This ordinance may be cited as the Audit Ordinance, 1972 and shall come into operation on such date as the Governor may be notice in the Gazette appoint.
2. In this Ordinance, unless the context otherwise requires-
"accounting officer" means any head of department, imprest holder, collector of revenue or other officer whose duties involve responsibility in connection with public moneys;
"officer" means any person in the employment of the Governor of Seychelles;
"public moneys" include-
(a) the public revenues of Seychelles;
(b) any trust or other moneys held, whether temporarily or otherwise, by any officer in his official capacity either alone or jointly with any other person, whether an officer or not.
"revenue" means all dues, duties, fines, forfeitures, imposts, penalties, rates, rents, Taxes and tolls and all other receipts of the Government from whatever source arising.
"salary" means the periodic payment made to the Director of audit in respect of his office, exclusive of any allowance payable to him either personally or in respect of his office.
3. (1) There shall be a Director of Audit who shall be appointed in accordance with Article 106 of the Constitution S.I. 72/76
(2) The annual salary of the Director of Audit shall be Rs. 53,196 or such greater amount as the President may determine.
(3) The salary of the Director of Audit shall be a charge on, and be paid out of, the public revenues of Seychelles.
(4) Every person appointed to act as Director of Audit pursuant to the provisions of this section shall have and may exercise all the powers and authority of, and shall perform the duties by this Ordinance conferred and imposed upon, the Director of Audit.
6. (1) The Director of Audit shall, on behalf of the Legislative Assembly, examine, enquire 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.
(2) The Director of Audit shall satisfy himself-
(a) that all reasonable precautions have been taken to safeguard the collection of revenue, and that the Ordinances, directions and instructions relating thereto have been duly observed;
(b) that all moneys which have been appropriated by the Legislative Assembly and disbursed have been applied to the purposes for which they were so appropriated and that the expenditure conforms to the authority which governs it;
(c) that all public moneys other than those which have been appropriated by the Legislative Assembly have been dealt with in accordance with proper authority;
(d) that all reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of Government property, including stamps securities and stores, and that the regulations and instructions relating thereto have been duly observed.
7. (1) In the exercise of his duties under this Ordinance the Director of Audit may-
(a) call upon anybody for any explanations and information which the Director of Audit may require in order to enable him to discharge his duties;
(b) authorise any officer on his behalf to conduct any inquiry examination or audit, and such officer shall report thereon to the Director of Audit;
(c) without payment of any fee, cause search to be made in and extracts to be taken from any book, document or record in any public officer;
(d) lay before the Attorney-General a case in writing as to any question regarding the interpretation of any Ordinance or Regulation concerning the powers of the Director of Audit or the discharge of his duties, and the Attorney-General shall give a written opinion upon such case.
(2) In the exercise of his duties under this Ordinance, the Director of Audit, or any person duly authorised by him in writing, shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other Government property in the possession of any officer.
(3) In the exercise of his duties under this Ordinance, the Director of Audit shall not be subject to the direction or control of any other person or authority.
8. (1) The staff required to assist the Director of Audit in the performance of his duties shall be composed of such officers as the National Assembly Sl.72/76 may determine.
(2) Anything which, under the authority of this Ordinance, is directed to be done by the Director of Audit, other than the certifying and reporting of accounts for the Legislative Assembly, may be done by any officer of his staff so authorised by him.
9. Within a period of six months, or such longer period as the Legislative Assembly may be resolution appoint, after the close of each financial year, the Accountant General shall be resolution appoint, after the close of each financial year, the Accountant General shall transmit to the Director of Audit accounts showing fully the financial position of the republic S; 72/76 on the last day of such financial year. Such accounts shall include-
(a) a statement of assets and liabilities;
(b) an annual abstract of accounts;
(c) a detailed statement of revenue and expenditure; and
(d) such other statements as the Legislative Assembly may from time to time require.
10. (1) The Director of Audit shall prepare and transmit to the speaker of the House of Assembly Sl. 23/76 within nine months, or such longer period as the Legislative Assembly may by resolution appoint, after the close of each financial year a report upon his examination and audit of all accounts relating to public moneys, stamps, securities, stores and other Government property, together with certified copies of the accounts referred to in the last preceding section.
(2) The Speaker of the House of Assembly Sl. 23/76 shall lay such report on the table of the Legislative Assembly within 30 days of its receipt by him or, if the Legislative Assembly is not in session, within 14 days after the commencement of its next sitting.
(3) The Director of Audit shall submit a copy of each report made under subsection (1) of this section to the minister and, may, at any time, if it appears to him to be desirable, transmit a special report to the Speaker of the House of Assembly (Sl. 23/76) for presentation in like manner to the Legislative Assembly,. Such special report may be made on any matter incidental to his powers and duties under this Ordinance.
The Minister shall cause the copy of each report sent to him under subsection (3) of this section to be laid before the Cabinet (Sl. 23/76)
11. Deleted by S.I. 95/76
12. If, at any time, it appears to the Director of Audit that any irregularities have occurred in the receipt, custody, issue, sale transfer or delivery of any stamps, securities, stores or other Government property, or in the accounting for the same he shall immediately bring the matter to the notice of the Republic and the Minister (Sl. 72/76).
13. (1) Notwithstanding anything to the contrary contained in any Ordinance in force at the commencement of this Ordinance, the accounts of any statutory board, commission or body shall be audited by the Director of Audit if the National Assembly (Sl. 72/76) so directs; and, in the exercise of his duties under this section, the director of audit-
(a) shall have, in relation to such statutory board, commission or body and its members, officers and employees, the same discretion and powers as are conferred on him by sections 6 and 7 of this Ordinance in relation to public moneys, stamps, securities, stores or other Government property;
(b) may authorise any person publicly carrying on the profession of accountant or any officer to inspect, examine or audit the books and account of any statutory board, commission or 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.
(2) The Director of audit shall report on his examination and audit of the accounts referred to in this section, and shall transmit such report to the Minister for presentation to the Legislative Assembly:
Provided that-
(i) The Minister shall obtain the observations of the statutory board, commission or body on any matter to which attention has been called by the Director of audit in his report and such observations shall be presented to the Legislative Assembly with the said report;
(ii) If the Minister fails, within a reasonable time, to present such report to the Legislative Assembly, the Director of Audit shall transmit such report to the Speaker of the Legislative Assembly to be by him presented to the said Assembly.
I Certify that this is a correct copy of the Bill which was passed by the Legislative Assembly on the 11th day of December, 1972
H. Bibi
Clerk of the Legislative Assembly.
