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1. This Act may be cited as the Audit Act.
2. (1) In this act, unless the context otherwise requires-
"public authority" means the President, the Government, any statutory authority exercising powers vested in it by any written law, any tribunal other than the Supreme Court and the subordinate courts, or any officer or authority appointed by or acting on behalf of any of the aforesaid;
"public funds" means any moneys, bonds, debentures or securities whatsoever, received from individuals, corporations or bodies by way of loans, trusts or any other voluntary payments, which are intended to be disbursed or are in fact disbursed for the benefit of the citizens of Singapore or any part of them, and includes any public moneys.
(2) In this Act, the words and expressions used shall, unless the context otherwise requires or it is herein otherwise expressly provided, have the meanings respectively assigned to them in the Financial Procedure Act.
3. (1) There shall be an Auditor-General who shall be appointed by the President in accordance with the advice of the Prime Minister after the Prime Minister has consulted with the Chairman of the Public Service Commission.
(2) The Auditor-General shall be deemed to be a public officer and save as otherwise provided in this Act, the law for the time being in force relating to the public service of Singapore and to members thereof shall apply to him.
(3) A person who has held the office of Auditor-General shall not be eligible for any other appointment as a public officer but shall be eligible for reappointment as Auditor-General.
(4) The Auditor-General shall be paid such remuneration and allowances as may from time to time be determined by Parliament and such remuneration and allowances shall be charged on and paid out of the Consolidated Fund.
(5) The terms of service of the Auditor-General shall not be altered to his disadvantage during his continuance in office.
(6) For the purposed of sub-section (5), in so far as the terms of service of the Auditor-General depend upon his option, any terms for which he opts shall be taken to be more advantageous to him than any for which he might have opted.
(7) Subject to the provisions of sub-section (9), the Auditor-General shall hold office until he attains the age of fifty-five years:
Provided that-
(a) he may at any time resign his office by writing under his hand addressed to the President; and
(b) the President, acting in accordance with the advice of the Prime Minister, may permit an Auditor-General who has attained the age of fifty-five years to remain in office for such fixed period as may have been agreed between the Auditor-General and the Government.
(8) 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.
(9) If the Prime Minister, or the Chairman of the Public Service Commission after consulting the Prime Minister, represents to the President that Auditor-General ought to be removed from office for inability to discharge the functions thereof (whether arising from infirmity of body or mind or any other cause) or for misbehaviour, the Precedent shall refer the representation to a tribunal consisting of the Chief Justice and two other Judges of the Supreme Court nominated specially or generally for that purpose by the Chief Justice, and shall, if that tribunal so recommends remove the Auditor-General from office.
(10) The tribunal constituted under sub-section (9) shall regulate its own procedure and may make rules for that purpose.
4. (1) The accounts of all departments and offices of the Government (including the office of the Public Service Commission) and the accounts of the Supreme Courts and of Parliament shall be audited and reported on by the Auditor-General who, with 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 report made under sub-section (1) to the President who shall cause it to be presented to Parliament.
(3) The Auditor-General shall perform such other duties and exercise such other powers in relation to the accounts of the Government and the accounts of other public authorities and other bodies administering public funds as may be prescribed by or under any written law.
5. (1) The Auditor-General shall, if it is so provided by any written law, audit the accounts of any public authority and, if it is not so provided by any written law, may with the consent of the Minister if so requested by a public authority or a body administering public funds, audit the accounts of such public authority or body, the fee for such audit in each case being a charge upon the funds of the authority or body concerned.
(2) For the purposed of sub-section (1), the fee shall, unless otherwise determined under the provisions of any other written law, be determined by the Minister.
(3) Notwithstanding the provisions of any written law relating to the accounts and audit of any public authority, the Minister may, if he is satisfied that the public interest so requires, direct that the accounts of such authority shall be audited by the Auditor-General.
(4) No fee shall be payable for an audit directed in accordance with the provisions of sub-section (3).
6. The Auditor-General shall in his audit make such examination as he may deem necessary to ascertain whether all reasonable steps have been taken -
(a) to safeguard to the collection and custody of public moneys or other moneys subject to his audit;
(b) to ensure that issues and payments of moneys subject to his audit were made in accordance with proper authority and payments were properly chargeable and are supported by sufficient vouchers or proof of payment; and
(c) to ensure that the provisions of the Constitution and of the Financial Procedure act and any other written law relating to money or stores subject to his audit have been in all respects complied with.
7. (1) In the performance of his functions under the Constitution or this Act, the Auditor-General -
(a) may call upon any person for any explanation and information which the Auditor-General may requires in order to enable him to discharge his duties;
(b) may, 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 office;
(c) shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other property subject to his audit;
(d) may examine upon oath or affirmation (which oath or affirmation the Auditor-General is hereby empowered to administer) any person whom he may think fit to examine respecting all matters and thins whatever necessary of the due performance of such functions;
(e) may authorize any public officer or any other person on his behalf to conduct any inquiry, examination or audit and to report thereon to him; and
(f) may obtain the advice of the attorney-General upon any question of law.
(2) Any of the powers conferred by this section upon the Auditor-General may be exercised by any public officer authorized in writing in this behalf by the Auditor-General or by any other person so authorised.
(3) Every person called upon for any explanation or information pursuant to the provisions of subsection (1) shall be legally bound to furnish such explanation of information, as the case may be.
8. (1) The operation of section 7 shall not be limited by any provision (including a provision relating to secrecy) contained in any other written law except to the extent which any such other written law expressly excludes the operation that section.
(2) Notwithstanding anything contained in any other written law and notwithstanding the making of an Oath of declaration of secrecy, a person shall not be guilty of any offence by reason of anything done by him purposes of section for the 7.
(3) The Auditor-General or any other person shall nut divulge or communicate, except in the course of duty of another person performing duties under this Act, any information which has come to his knowledge directly or indirectly in accordance with the provisions of section 7 in any case in which the person from whom such information was obtained or from whose custody accounts, books, documents or papers from which such information was derived were produced could not, but for the provisions of this Act, lawfully have divulged that information to the Auditor-General or such other person.
(4) Sub-section (3) shall not prevent the making, divulging or communicating in any report of the Auditor-General of conclusions, observations or recommendations which are based on information obtained in accordance with the provisions of section 7.
9. (1) The Minister shall, as soon as a statement required under the provisions of section 18 of the Financial Procedure Act has been prepared, transmit such statement to the Auditor-General, who shall cause such statement to be examined and audited and prepare his report thereon.,
(2) In the even of any such statement not being received within a period of seven months after the close of the financial year to which it relates, the Auditor-General shall submit a report to that effect to the President, who shall cause it to be presented to Parliament as soon as may be after its receipt by him.
(3) Every report relating to the statement prepared in accordance with the provisions of sub-section (1) shall be submitted by the Auditor-General to the President who shall present such report and statement to Parliament within thirty days of their receipt by him, or if Parliament is not in session, within fourteen days after the commencement of its next sitting.
(4) If at any time it appears to the Auditor -General that any serious irregularities have occurred in the accounting or custody of public moneys or public stores, he shall immediately bring the matter to the notice of the Permanent Secretary to the Treasury Division.
(5) The Auditor-General may in any report submitted in accordance with the provisions of this Act or otherwise make recommendations and may generally comment upon all matters relating to public accounts, public moneys and public stores.
(6) Unless it is otherwise required by law or by direction of Minster, where the Auditor-General audits the accounts of any other authority of body he shall present his certificate and any report found necessary upon such accounts to the head of that authority or body.
(7) Notwithstanding the provisions of this section, the Auditor-General may at any time submit a report to the President upon any matter arising out of the performance of any of his duties or the exercise of any of his powers under his Act or under any other written law.
10. (1) The Minister may make regulations for the purpose of carrying out he provisions of this Act.
(2) All such regulations shall be published in the Gazette and shall be presented to Parliament as soon as may be after publication.
11. All reference in any written law to the Director of Audit shall be read as references to the Auditor-General.
