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ST. KITTS AND NAVIS

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Director of Audit

  

Table of Attributes

Table of Contents

  

  

  

  

  

 

 

 

 

 

  

  

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

  

  

  

  

  

  

  

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

St. Kitts and Navis

EXTRACTS FROM
CONSTITUTION OF 1983

76. - (l) There shall be a Director of Audit whose office shall be a public office.

(2) The Director of Audit shall-

(a) satisfy himself that all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and

(b) at least once in every year audit and report on the public accounts of the Government, the accounts of all officers and authorities of the Government, the accounts of all courts of law in Saint Christopher and Nevis (including any accounts of the Supreme Court maintained in Saint Christopher and Nevis), the accounts of every Commission and Board established by this Constitution and the accounts of the Clerk of the National Assembly.

(3) The Director of Audit and any officer authorised by him shall have access to all books, records, returns, reports and other documents that in his opinion relate to any of the accounts referred to in Subsection (2).

(4) The Director of Audit shall submit every report made by him in pursuance of subsection (2) to the Minister for the time being responsible for finance who shall, not later than seven days after the National Assembly first meets after he has received the report, lay it before the Assembly.

(5) If the Minister fails to lay a report before the National Assembly in accordance with subsection (4) the Director of Audit shall transmit copies of the report to the Speaker who shall, as soon as practicable, present them to the Assembly.

(6) The Director of Audit shall exercise such other functions in relation to the accounts of the Government or the accounts of other authorities or bodies established by law for public purposes as may be prescribed by or under any law enacted by Parliament.

(7) In the exercise of his functions under subsections (2), (3), (4) and (5), the Director of Audit shall not be subject to the direction or control of any other person or authority.

  

  

Director of Audit

82. (1) The Director of Audit shall be appointed by the Governor-General, acting in accordance with the recommendation of the Public Service Commission.

(2) If the office of Director of Audit is vacant or if the holder of that office is for any reason unable to exercise the functions of his office, the Governor-General, acting in accordance with the recommendation of the Public Service Commission, may appoint a person to act as Director.

(3) Before making any recommendation for the purposes of subsection (1) or (2), the Public Service Commission shall consult the Prime Minister.

(4) A person appointed to act in the office of Director of Audit shall, subject to subsections (5), (7), (8) and (9), cease to act,--

(a) when a person is appointed to hold that office and has assumed the functions thereof or, as the case may be, when the person in whose place he is acting resumes the functions of that office; or

(b) at such earlier time (if any) as may be specified by thc Governor-General at the time of his appointment.

(5) Subject to subsection (7), the Director of Audit shall vacate his office when he attains the prescribed age.

(6) A person holding the office of Director of Audit may be removed from office only for inability to exercise the functions of his office (whether arising from infirmity of body or mind or any other cause) or for misbehavior and shall not be so removed except in accordance with the provisions of this section.

(7) The Director of Audit shall be removed from office by the Governor-General if the question of his removal from office has been referred to a tribunal appointed under subsection (8) and the tribunal has recommended to the Governor-General that he ought to be removed for inability as aforesaid or for misbehaviour.

(8) If the Prime Minister or the chairman of the Public Service Commission represents to the Governor-General that the question of removing the Director of Audit under this section ought to be investigated-

(a) the Governor-General shall appoint a tribunal which shall consist of a chairman and not less than two other members selected by the Chief Justice from among persons who hold or have held office as 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 such a court; and

(b) the tribunal shall enquire into the matter and report on the facts thereof to the Governor-General and recommend to him whether the Director ought to be removed under this section.

(9) If the question of removing the Director of Audit has been referred to a tribunal under this section, the Governor-General, acting in accordance with the advice of the Public Service Commission, may suspend the Director of Audit from the exercise of the functions of his office and any such suspension may at any time be revoked by the Governor-General, acting in accordance with such advice, and shall in any case cease to have effect if the tribunal recommends to the Governor-General that the Director should not be removed.

(10) The prescribed age for the purposes of subsection (5) is the age of fifty-five or such other age as may be prescribed by Parliament:

Provided that any law enacted by Parliament, to the extent to which it alters the prescribed age after a person has been appointed to be or to act as Director of Audit shall not have effect in relation to that person unless he consents that it should have effect.

  

  

The Audit Act, 1990

Saint Christopher and Nevis.

No. 8 of 1990

An act to revise and clarify the law relating to the statutory audit responsibilities of the Director of Audit and for matters connected therewith and incidental thereto.

Commencement

Be it enacted by the Queen's Most Excellent majesty, by and with the advice and consent of the National Assembly of Saint Christopher and Nevis and by the authority of the same as follows

Part I
Preliminary

1. (1) This Act may be cited as the Audit Act, 1990.

(2) The provisions of this Act shall mutatis mutandis apply to the Island of Nevis as provided for in section 104 of the Constitution.

Interpretation

2. In this Act -

"Constitution" means the Saint Christopher and Nevis Constitution Order 1983;

"Director of Audit" means the Director of Audit appointed pursuant to section 82 of the Constitution ;

"Minister" means the Minister responsible for Finance;

"Public Body" means the Government, a Government Ministry or Department, the Governor-General, the Parliament of Saint Christopher and Nevis, any person appointed by the Parliament under the Constitution;

"public- monies" means:

(i) all revenues or monies raised or received for the purposes of the Government;

(ii) any other monies or funds held, whether temporarily or otherwise, by any public officer in his official capacity either alone or jointly with any person whether or not that other person is a public officer

"public officer" means a person holding or acting in any public office;

"statutory body" means any Corporation, Company, Board, Commission, Authority or other Body established by or under an Act to provide goods or services to the public and which meets one or more of the following conditions:

(i) all or part of its appropriations for operating purposes are provided under that heading in the budgetary estimates tabled in thee Parliament;

(ii) the Cabinet or a Minister appoints at least half of its members or directors;

(iii) at least half of its operating expenses are borne directly by the Consolidated Fund or by other funds administered by a public body at the same time.

Appointment of Director of Audit

3. (1) The Director of Audit shall be appointed pursuant to section 82 of the Constitution.

(2) The Director of Audit shall perform his duties on a full time basis and shall not, while he holds that office, hold any other office of emolument.

(3) In the exercise of his functions under this Act. the Director of Audit shall not be under the control or direction of any other person or authority.

Tenure and removal

4. The Director of Audit shall vacate his office pursuant to section 8295) of the Constitution and can be removed from office pursuant to sections 82(6) and 82(7) of the Constitution.

Salary and allowances

5. The salary and allowances paid to the holder of the office of Director of Audit shall be determined and administered as prescribed by section 79 of the Constitution.

Duties

6. (1) The Director of Audit shall make such examination; and enquiries of Public Bodies as he considers necessary to enable him to report as required by this Act.

(2) The Director of Audit shall examine the Annual Accounts submitted to him by the Accountant General and shall express his opinion as to whether they represent fairly the financial position and results of operation of the Consolidated Fund for the year then ended.

(3) The Director of Audit may make such examinations and enquiries or additional examinations and enquiries of the accounts of any statutory body as he considers appropriate.

(4) The Director of Audit may conduct an audit of a company, institution, association or concern in respect of money provided to it by a Public Body, but such audit shall not include money provided unconditionally.

Annual report

7. (1) The Director of Audit shall submit an Annual Report to the Minister for transmission to the National Assembly:

(i) on the work of his office;

(ii) on the results of his examination of the annual accounts; and

(iii) on whether, in carrying out his duties. he received all the information, reports and explanations required.

(2) Each report of the Director of Audit under subsection (1) shall call attention to anything that he considers significant and of a nature that should be brought to the attention of the National Assembly, including any cases in which he has observed that:

(i) accounts and essential records have not been properly maintained or Public Monies have not been fully accounted for or paid, where so required by Law into the Consolidated Fund;

(ii) the rules and procedures applied have been insufficient to safeguard public monies or property, or to effectively check the assessment, collection and proper allocation of revenue, or to ensure that expenditure was only made as so appropriated and conforms to the governing authority; and

(iii) money has been spent without due regard for value for money:

(a) resources have been acquired or utilized without sufficient regard for economy and efficiency; or

(b) satisfactory procedures have not been established to measure and report on the effectiveness of government activities.

Submission of reports

8. (1) The Director of Audit shall submit his Annual Report to the Minister not later than nine months after the close of each financial year and may at anytime submit a Special Report to the Minister on any matter that, in his opinion, should not be deferred until the submission of his Annual Report.

(2) The Minister shall lay any such report received pursuant to subsection (1) before the National Assembly as soon as practicable.

(3) If the Minister fails to lay such Report before the National Assembly in accordance with the provisions of subsection (2), the Director of Audit shall transmit copies to the Speaker who shall, as soon as practicable, present them to the National Assembly.

Public Accounts Committee

9. At the request of the Standing Committee on Public Accounts of the National Assembly, the Director of Audit or any member of staff designated by him shall attend meetings of the Committee in order to assist the Committee.

Misappropriations

10. Whenever it appears to the Director of Audit that any Public Monies or other public property has been misappropriated by any person, he shall forthwith report the circumstances of the case to the Financial Secretary and, where significant, to the Director of Public Prosecutions.

Special Assignments

11. The Director of Audit shall perform such special assignments as may be required by the National Assembly or a Committee of the Assembly or as the Minister or such officer authorised by him so requests, but such special assignments shall not take precedence over the other duties of Director of Audit under this Act.

Advisory powers

12. The Director of Audit may advise appropriate officers and employees in the public service of matters discovered in his examinations and, in particular, may draw any such matter to the attention of officers and employees in the Ministry of Finance.

Access to records, etc.

13. (1) The officers. employees, directors. executive officers and any other persons associated with any Public Body or statutory body shall allow the Director of Audit, upon request, to have access to and make copies of records, reports, documents or data in whichever form, relevant to the work of the Director of Audit, and furnish him with any relevant information or explanation which he may require.

(2) This section shall prevail over any subsequent Law or Act to thc contrary, unless that Law or Act expressly states that it applies notwithstanding this section.

Stationing of staff at premises

14. In order to carry out his duties more effectively, Director of Audit may station any person employed by his office in premises occupied by a Public Body or Statutory Body and such Body shall provide suitable office accommodation for any person so stationed.

Oath or affirmation of secrecy

15. All employees in the office and persons engaged pursuant to section 17 shall take and subscribe before of a Magistrate of the Court the following oath of secrecy:

I ------, do swear (or solemnly affirm) that I will faithfully discharge my duties as an employee of this office and comply with the Laws of the Federation of Saint Christopher and Nevis and, except as I may be legally required, I will not disclose or give to any person information of any document that comes into my possession by reason of my being employee in this office.

(2) The failure or refusal of an employee to take and subscribe or to adhere to the oath required in subsection (1) may be considered grounds for dismissal.

Estimates

16. (1) The Director of Audit shall present to the Minister annual estimates of the funds required for the operation of his office.

(2) The Minister shall review and nay alter as considered necessary, the estimates presented by the Director of Audit and such estimates shall be included in the annual estimates and appropriation bill submitted to the National Assembly.

Staff

17. (1) Subject to the appropriations granted by the National Assembly and subject to the approval of the Public Service Commission, the Director of Audit may recruit such staff as he requires for the performance of his duties and determine their level or position which shall be comparable to the salary ranges of similar positions in the civil service.

(2) Subject to appropriations granted by the National Assembly, the Director of Audit may engage for a limited period of time persons having a technical or special knowledge to assist him in carrying out his responsibilities under the Act.

Delegation of Authority

18. The Director of Audit may in writing, authorise any member of his senior staff to sign documents and reports on his behalf other than the Report on the Annual Accounts and any Reports Submitted to the Minister of onward transmission to the National Assembly and any person so signing a document or report shall indicate beneath his signature the fact the he is signing on behalf of the Director of Audit.

Acts performed in good faith

19. The Director of Audit, staff and persons engaged pursuant to section 17 (2) are not liable in any action for any Act done or any statement made by them in good faith in connection with any matter they are authorized or required to do under this Act.

Independent Auditor

20. The Minister may appoint an independent auditor to examine the accounts of the Office of the Director of Audit and such auditor shall report thereon to the Minister.

Repeal

21. The Finance and Audit Act, 1965 (No. 5 of 1965 ) is hereby repealed.

  

  

OBJECTS AND REASONS

The object of this Bill to revise and clarify the law relating to the statutory audit responsibilities of the Director of Audit and matters connected therewith and incidental thereto.

Clause 3 seeks to provide for the appointment of the Director of Audit pursuant to section 82 of the Constitution.

Clause 4 gives statutory expression to further provisions of section 82 in respect of tenure and removal of the Director Audit.

Clause 5 provides for the payment of salary and allowances and Clause 6 lists the duties of the Director of Audit.

Clause 7 of the Bill provides the requirement for the Director of Audit to submit an Annual Report to the Minister of Finance and specifies the scope of the Report.

Under Clause 8 the Director of Audit will be required to submit his reports to the Minister within nine months after the end of each financial year and for the Minister to lay report before the National Assembly.

Clause 9 enables the Director of Audit and staff to assist the Public Accounts Committee of the National Assembly.

Clause 10 provides the procedure to be observed in cases of misappropriation of public monies or public property.

Clause 11 enables the undertaking of special assignments and Clause 12 provides for the Director of Audit to inform the relevant persons of discoveries of his examinations.

Under Clause 13, the officers and employees of a public or statutory body will be requited to enable access of thc Audit staff to their records.

Clause 14 permits the stationing of staff at the premises of a public or statutory body.

Clause 15 requires taking of necessary oath or affirmation by all employees of the Audit Department.

Clause 16 covers the presentation of annual estimates in respect of the Audit Office and Clause 17 enables the recruitment and assignment of staff.

Under Clause 18 the Director of Audit is permitted to delegate his authority to members of his senior staff and Clause 19 provides legal immunity in respect of all acts performed in good faith.

Clause 20 enables the appointment by the Minister of an independent Auditor to examine the accounts of the office of the Director of Audit.