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TRINIDAD AND TOBAGO

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THE AUDITOR GENERAL

 

Table of Attributes

Table of Contents

  

  

  

  

  

  

  

  

  

  

  

  

  

  

 

 

 

 

  

  

  

  

  

  

  

 

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

TRINIDAD AND TOBAGO

THE CONSTITUTION

PART III
DUTIES AND POWERS OF THE AUDITOR GENERAL

Restriction on Auditor General. [8/1962]

7. The Auditor General shall not be capable while holding the said office of holding any other office of emolument in the service of the State.

Tenure of Office of Auditor General. [8/1962]

8.(1) Save as is otherwise provided in the Constitution the provisions of the law and regulations in force relating to the public service shall apply to the Auditor General.

(2) Where the Auditor General is removed from office under the Constitution the Minister shall make a full statement of the reasons therefore at the first, opportunity to Parliament.

Examination by Auditor General. [8/1962]

9.(1) The Auditor General shall examine, inquire into and audit the accounts of all accounting officers and receivers of revenue and all persons entrusted with the assessment of, collection, receipt, custody, issue of payment of public moneys, or with the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other State property.

(2) The Auditor General shall satisfy himself that -

(a) all reasonable precautions have been taken to safeguard the collection of public moneys and that the laws, directions and instructions relating thereto have been duly observed;

(b) all issues and payments were made in accordance with proper authority and that all payments were property chargeable and are supported by sufficient vouchers or proof of payment;

(c) all money expended has been applied to the purpose or purposes for which the same was granted by Parliament and that such expenditure conforms to the authority which governs it and has been incurred with due regard to the avoidance of waste and extravagance;

(d) essential records are maintained and the rules and procedures framed and applied are sufficient to safeguard the control of stores and other State property.

(3) Notwithstanding the provisions of subsections (1) and (2) the Auditor General may, after satisfying himself that the vouchers have been examined and certified as correct by the accounting department, in his discretion and having regard to the character of the departmental examination, in any particular case admit the sums so certified in support of the charges to which they relate without further examination; but if the Minister desires the vouchers or any of them to be examined in greater detail the Auditor General shall take action accordingly.

(4) Where a voucher has been lost or destroyed, or where an existing voucher is defective in any respect, the Auditor General, if satisfied with the explanation given by the responsible officer, may dispense with the production of a voucher, or in the case of a defective voucher, accept such voucher.

(5) If the Auditor General is required by the Minister to ascertain whether any expenditure included in any appropriation account is supported by the authority of the Treasury, he shall examine that expenditure with that object, and shall report to the Minister any expenditure which appears upon the examination to have been incurred without the authority, and any such unauthorised expenditure shall, unless sanctioned by the Minister, be regarded as not being properly chargeable to a grant of Parliament, and shall be so reported to Parliament.

Powers of the Auditor General. [8/1962]

10.(1) In the exercise of his duties under this Act the Auditor General shall be entitled-

(a) to call upon any officer for any explanations, and information which the Auditor General may require in order to enable him to discharge his duties;

(b) to authorise any officer on his behalf to conduct any inquiry, examination or audit and sub officer shall report thereon to the Auditor General;

(c) to send for and have the custody of any books, accounts, vouchers or papers under the control of any officer relating to or in any wise concerning the public accounts, and to keep such books, accounts, vouchers or papers for such time as he may require them;

(d) to require any department concerned to furnish him from time to time or at regular periods with accounts of the transactions of such department up to such date as he may specify;

(e) without payment of any fee, to cause search to be made in and extracts to be taken from any book, document or record, in any public office;

(f) to lay before the Attorney General a case in writing as to any question regarding the interpretation of any written law concerning the powers of the Auditor General or the discharge of his duties, and the Attorney General shall give a written opinion upon such case;

(g) to require every person employed in his office who has to examine the accounts of a department to comply with any security require to be taken by persons employed in that department.

(2) In the exercise of his duties under this Act the Auditor General, or any person duly authorised by him in writing, shall have to all records, books, vouchers, documents, cash, stamps, securities, stores or other State property in the possession of any officer.

Staff and delegation of functions of the Auditor General. [8/1962]

11.(1) There shall be appointed from time to time such numbers of officers and servants as may be necessary for the purposes of this Act.

(2) Anything which, under the authority of this Act, is directed to be done by the Auditor General, other than the certifying and reporting of accounts required by this Act or the Constitution to be laid before the House, may be done by any officer of his staff so authorised by him.

  

  

PART IV
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONEYS

Exchequer Account

12.(1) An account styled "the Exchequer Account" shall be kept with such bank or banks as the Treasury shall from time to time determine.

(2) Subject to section 18, issues out of the Exchequer Account for the public service shall be in accordance with orders directed by the Treasury to such bank or banks.

Consolidated Fund. [8/1962]

13. All revenue shall be paid, at such times and in such manner as the Treasury may direct, into the Exchequer Account and the revenue shall form the Consolidated Fund, but-

(a) receivers of revenue may, if authorise by the Treasury to do so, pay as deductions from gross revenue such sums as may be required for drawbacks, repayments or discounts;

(b) the Treasury may, as it thinks fit, from time to time authorise receivers of revenue who are accounting officers to defray in the, first instance from revenue

(2) Notwithstanding anything to the contrary contained in subsection (1), the Minister may from time to time authorise the issue of amounts from the Consolidated Fund not exceeding in the aggregate five million dollars to augment the cash balance held on deposit to meet payments on account of the said deposits or on account of advances authorised as in subsection (1), and the said sum of five million dollars or such portion thereof as the Minister may determine shall from time to time be repaid into the Consolidated Fund.

(3) For the purpose only of enabling amounts to be withdrawn from the Consolidated Fund under subsection (2) to meet the said payments, those payments are hereby charged on the Consolidated Fund.

Granting credits on the Exchequer Account. [8/1962]

18.(1) Where moneys are authorised by an Appropriation Act to be withdrawn from the Consolidated Fund the Treasury may, by requisition from time to time, authorise and require the Auditor General to grant credits on the Exchequer Account not exceeding on the whole the amount authorised by the Treasury.

(2) The Auditor General if satisfied that-

(a) the sums authorised by the Treasury have been lawfully authorised in accordance with the provisions of an Appropriation Act or of sections 22 and 23; and

(b) the amount or amounts requisitioned by the Treasury do not exceed the sum so authorised;

shall grant the credit on the Exchequer Account.

(3) The credits so granted by the Auditor General shall be the necessary authority to issue from the Exchequer Account the amount specified in the credits in accordance with the directions of the treasury.

Issues from the Exchequer Account to be paid into bank account.

19. All issues from the Exchequer Account in terms of this Act shall be paid into such other bank account or accounts as the Treasury may direct.

Overdraft on the Exchequer Account.

20. The powers conferred by any general or specific Loans Act to borrow money by means of advances from a bank may be exercised by means of fluctuating overdraft on the Exchequer Account.

Issue from the Consolidated Fund.

21. No part of the Consolidated Fund shall be issued except under and in accordance with this Act.

Investment of moneys in the Consolidated Fund. [8/1962] Ch. 8 No. 3. (1950 Ed.).

22.(1) The Minister may authorise the investment of sums forming part of the Consolidated Fund with a bank either at call or subject to notice not exceeding twelve months or with the Joint Miscellaneous Fund or the Joint Consolidated Fund, or in any of the investments authorised by the Trustee Ordinance for the investment of trust funds.

(2) Investments made under this section shall continue to form part of the Consolidated Fund and when any such investment is realised the proceeds shall be paid by the Treasury into the Exchequer Account.

Erroneous payments. [8/1962]

23. Notwithstanding anything to the contrary contained in this Act, the Minister may, with the concurrence of the Auditor General, authorise the withdrawals from the Exchequer Account of such sums as may be required to repay or adjust amounts erroneously paid into the Exchequer Account and such sums are hereby charged on the Consolidated Fund.

  

  

PART V
AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION AND RECOVERY OF PUBLIC PROPERTY

Annual Accounts. [8/1962]

24.(1) Within a period of four months after 31st December in each year, or such longer period thereafter as Parliament ma by resolution, appoint-

(a) the Treasury shall cause to be transmitted to the Auditor General accounts showing fully the financial position of Trinidad and Tobago the said 31st December, which shall include-

(i) the Exchequer Account;

(ii) the statement of public debt;

(iii) the statement of loans from revenue;

(iv) the statement of revenue showing the sums estimated to be received into the Exchequer Account and the sums actually so received in the period of account;

(v) the statement of expenditure, showing the sums to be issued out of the Exchequer Account and the sums actually so issued in the period of account;

(vi) the statement of the loans or credits guaranteed by the State;

(vii) the statement of assets and liabilities;

(viii) such other statements as Parliament may from time to time require;

(b) accounting officers shall prepare and transmit to the Auditor General appropriation accounts of the moneys expended under the votes for which they were responsible, showing the services for which the money was voted, the sums actually expended on each such service during the period of account, and the state of each vote compared with appropriation. Each such appropriation account shall contain an explanatory statement for any variation between the expenditure and the sum voted, and shall contain such other information and shall be in such form as the Treasury may direct and such statement as well as the appropriation account shall be signed by the accounting officer;

(c) receivers of revenue shall prepare and transmit to the Auditor General statements of their receipts and disbursements in such form as the Treasury may direct.

(2) Within a period of four months after the close of such period of account as may be prescribed in any law relating thereto or, in the absence of such law, such period of account as the Treasury may prescribe-

(a) any officer administering a fund established under the provision of section 43 shall, in respect of the fund, prepare, sign and transmit to the Auditor General an account relating to the period of account in such form as the Treasury may from time to time direct;

(b) any officer administering any trust or other fund or account not provided for in this section shall, if so directed by the Treasury, prepare, sign and transmit to the Auditor General an account in such form as the Treasury may from time to time direct.

Annual Report of the Auditor General. [8/1962]

25.(1) On receipt of the accounts prescribed by. section 24, the Auditor General shall cause them to be examined and audited and shall, within a period of seven months after 31st December in each year or such longer period thereafter as Parliament may by resolution appoint, prepare and transmit to the Minister a report upon his examination and audit of all accounts relating to public moneys, stamps, securities, stores and other State property, together with certified copies of each of the said accounts.

(2) The Auditor General shall set out in his annual report all payments made out of public moneys to a member of each House of Parliament (other than the salary and any allowances paid to him as a Minister, President or Deputy President of the Senate, Speaker or Deputy Speaker of the House, Parliamentary Secretary or as a member, and any pension paid to such member) by stating the name of the member receiving the payment, the total amount which he has received and the service or services in respect of which the payment was made.

(3) The Minister shall lay the report of the Auditor General on the table of Parliament within thirty days of its receipt by him or, if Parliament is not sitting, within thirty days after the commencement of the next sitting.

(4) The Auditor General may at any time if it appears to him desirable transmit a special report to the Minister for presentation in like manner to Parliament. Such special report may be made on any matter incidental to his powers and duties under this Act.

(5) If the Minister does not within the time prescribed lay such annual or special report on the table of Parliament; the Auditor General shall forthwith transmit the report to the Speaker of Parliament, to be by him presented to the House.

Notification of irregularities to the Treasury. [8/1962]

26. If at any time it appears to the Auditor General that any irregularities have occurred in the receipt, custody or expenditure, of public moneys or in the receipt, custody, issue transfer or delivery of any stamps, securities, stores or other State property, or in the accounting for the same, he shall immediately bring the matter to the notice of the Treasury.

Surcharge by Minister. [8/1962 97/1963]

27.(1) If it appears to the Minister that any person who is or was in the employment of the State-

(a) has failed to collect any moneys owing to the State for the collection of which he is or was responsible;

(b) is or was responsible for a any improper payment of public moneys or for any payment of such moneys which is not duly vouched; or

(c) is or was responsible for any deficiency in, or for the destruction of, any public moneys, stamps, securities, stores or other State property;

and if a satisfactory explanation is not, within a period specified by him, furnished to the Minister with regard to the failure to collect improper payment, payment not duly vouched, deficiency or destruction, the Minister may surcharge against the said person the amount of any such amount not collected, payment, deficiency, or loss or the value of the property destroyed, as the case may be.

(2) The amount of any surcharge made under this section shall, subject to the provisions of section 29, be a debt due to the State from the person against whom the surcharge is made.

Notification of surcharge. [8/1962 97/1963]

28. The Minister shall cause the head of the department of the person surcharged to be notified of any surcharge made under section 27 and the head of department shall there upon notify the person surcharged and shall recover the amount from such person.

Withdrawal of surcharge. [8/1962 97/1963]

29. The Minister may at any time withdraw any surcharge in respect of which a satisfactory explanation has been received or if it otherwise appears that no surcharge should have been made, and shall at once cause the head of department to be notified of the withdrawal.

Recovery of surcharge. [8/1962]

30. The amount of any surcharge made under section 27 may, subject to section 29, be sued for and recovered in any court of competent jurisdiction as a debt due to the State by action at the suit of the Attorney General, or the Minister may with the approval of the appropriate Service Commission direct that the amount of the surcharge shall be recovered by equal monthly instalments by deductions from the salary of the officer in such amount, not exceeding one-sixth of the monthly salary of the officer, as the Minister shall authorise.

  

  

PART VI
CONTROL OF THE FINANCE OF STATUTORY BODIES

Audit of accounts of statutory bodies. [8/1962]

31.(1) Notwithstanding anything to the contrary contained in any other written law, the accounts of any statutory body shall be audited by the Auditor General, if Parliament by resolution so directs.

(2) In the exercise of his duties under this section the Auditor General-

(a) shall have, in relation to such statutory body and its members, officers and employees, the same discretion and powers as are conferred on him by sections 9 and 10 in relation to public moneys, stamps, securities, stores or other State property;

(b) may authorise any person publicly carrying on the profession of accountant or any officer to inspect, examine or audit the books and accounts of any statutory body which he may be required to examine and audit pursuant to this section and such person officer shall report thereon to the Auditor General in such manner as the Auditor General may direct.

(3) The Auditor General shall report on his examination and audit of the accounts referred to in this section and shall transmit the report to the appropriate Minister for presentation to Parliament. However, the appropriate Minister shall obtain the observations of the statutory body on any matter to which attention has been called by the Auditor General in his report and the observations shall be presented to Parliament with the report; and if the appropriate Minister fails within a reasonable time to present the report to Parliament, the Auditor General shall transmit the report to the Speaker of Parliament to be by him presented to the House.

(4) The appropriate Minister may exercise in respect of the members, or any member or members of any statutory body, or of any officer, employee, or servant of any statutory body, the accounts of which have been audited by the Auditor General, whether or not in pursuance of a resolution of Parliament, the same power of surcharge as the Minister may exercise in accordance with the provisions of section 27 in respect of a person who is or who was in the employment of the State; for this purpose, every such member, officer, employee or servant shall be deemed to be such a person, and references in the said sections to moneys owing to the State and to public moneys, stamps, securities, stores or other State property shall be construed as references to moneys owing to the said statutory body, and to moneys, stamps, securities, stores or other State property of the said statutory board; and the provisions of sections 27, 28, 29 and 30 shall, in any such case, apply accordingly, and in the application references to "the Minister" shall be construed as reference to "the appropriate Minister".

Application of certain sections to statutory bodies. [8/1962]

32.(1) Subject to subsection (2), sections 33 to 40 shall apply to every statutory body notwithstanding anything to the contrary contained in any other law.

(2) Sections 37 and 38 shall not apply to the Central Marketing Agency established by the Central Marketing Agency Act.

Capital budget. [8/1962]

33.(1) Every statutory body shall, before the commencement of each financial year of the statutory body, submit to the appropriate Minister for his approval and that of the Minister, a budget relating to capital expenditure and the financing thereof for each such year in such form as the Minister may from time to time prescribe.

(2) The appropriate Minister shall lay the budget, as approved by him and the Minister, before Parliament within fourteen days of the approval or, if Parliament is not then in session, within fourteen days after the commencement of its next sitting.

(3) Such approved budget may, with the approval of the appropriate Minister, be altered by the statutory body concerned; but the total expenditure under the budget may not exceed that approved by the appropriate Minister and the Minister under subsection (1).

Income and expenditure budget.

34.(1) Every statutory body shall, before the commencement of each financial year of the statutory body, submit for approval of the appropriate Minister and the Minister an income and expenditure budget in relation to such year in such form as the Minister may prescribe.

(2) Every statutory body shall, at such time as the appropriate Minister may direct, furnish him with such further information in relation to its income and expenditure budget as he may require.

(3) The income and expenditure budget as approved by the appropriate Minister shall be the income and expenditure budget of the statutory body concerned for the financial year to which it relates and may not be altered without the approval of the appropriate Minister.

Advances. [8/1962]

35. The Treasury may, out of moneys provided by Parliament for the purpose, advance to any statutory body such sums as may be necessary to carry out any of its powers, duties, and functions. Such advances shall be made on such terms and conditions as the Minister may determine.

Borrowings.

36.(1) No statutory body shall borrow temporarily by way of bank overdraft or otherwise without the sanction of the Minister.

(2) No statutory body shall raise moneys by way of a loan or issue of securities without the prior approval of the appropriate Minister and of the Minister; but this subsection shall not apply to any loan made by, or issue of securities to, the State.

Payment of surplus funds to Consolidated Fund.

37.(1) Subject to section 32(2), if the Minister with the surplus funds to approval of the President so directs, a statutory body shall pay to the Treasury for credit of the Consolidated Fund as much of the money held by it for the purposes of the statutory body as the appropriate Minister and the Minister consider to be in excess of the amount required for such purposes.

(2) Any money paid to the Treasury in terms of subsection (1) shall be applied towards the discharge of any obligation of the statutory body concerned to the State or to such other purposes as the Minister may direct.

Deposits to special account.

38.(1) Subject to section 2(2), the Minister may, with the concurrence of the appropriate Minister, direct a statutory body to pay all or any part of its moneys to the Treasury and the statutory body shall comply with the directions.

(2) Any moneys paid to the Treasury in terms of subsection (1) shall be placed to the credit of a special account in the name of the statutory body concerned, and the Minister may pay out of the account for the purposes of the statutory body all or any part of such moneys.

Appointment of auditor by Minister. [8/1962]

39.(1) If no provision is made in the law under which a statutory body is established for the appointment of an auditor of its accounts and financial transactions, the Minister may appoint an auditor to audit such accounts and financial transactions.

(2) Notwithstanding anything to the contrary contained in any other law, the Auditor General may be appointed under subsection (1).

(3) An audit fee-

(a) determined by the Treasury after consultation with the Auditor General, in respect of the services, if any, of the Auditor General;

(b) equal to the fee charged by any other auditor appointed in terms of this section;

shall be paid into the Consolidated Fund by the statutory body, the accounts of which have been audited in pursuance of this section.

Annual reports and accounts. [8/1962]

40.(1) Every statutory body shall, as soon as possible and in any case not later than six months after the termination of each financial year of the statutory body, submit an annual report to the appropriate Minister in such form as that Minister may from time to time prescribe.

(2) The report shall include a balance sheet, such other statements of account as the Minister may from time to time require, and the annual report of the auditor of the statutory body and shall be laid by the appropriate Minister before Parliament within fourteen days of its receipt by him or, if Parliament is not then in session, within fourteen days after the commencement of its next sitting.

Examination of accounts of Auditor General's department.

41. The accounts of the Department of the Auditor General shall be audited and reported on by the Treasury, and the provisions of sections 10 and 25 shall apply in relation to the exercise of those functions by the Treasury as they apply in relation to the audit and reports made by the Auditor General.

  

  

PART VII
GENERAL

Duration of Appropriation. [8/1962]

42. Unless special provision to the contrary is made Appropriation Act, every appropriation by Parliament of public moneys for the service of any financial year shall lapse and cease to have any effect at the close of that period, and, except as otherwise provided in this Act, the unexpended balance of any moneys withdrawn from the Exchequer Account shall be surrendered to withdrawn from the Exchequer Account.

Establishment of Funds. [8/1962] First Schedule.

43.(1) The funds set out in the First Schedule shall be deemed to have been established in accordance with this section and the provisions of subsection (3) shall apply to receipts, earnings and accruals and to the balances of the funds.

(2) Whenever moneys are appropriated by Parliament to establish a fund, the Treasury may establish a fund to which moneys so appropriated may be credited and from which moneys may be expended for the purposes for which the fund was established, and the Minister shall by Order amend the First Schedule by the addition of the title of the fund.

(3) Unless the Treasury otherwise directs, and notwithstanding sections 13 and 42, neither the receipts, earnings, nor accruals of funds established or deemed to have been established in terms of this section, nor the balances of the funds at the close of each financial year, shall be paid into the Consolidated Fund, but shall be retained for the purposes of the funds.

Establishment of Office and functions of Auditor General.

116.(1) There shall be an Auditor General for Trinidad and Tobago, whose office shall be a public office.

(2) The public accounts of Trinidad and Tobago and of all officers, courts and authorities of Trinidad and Tobago shall be audited and reported on annually by the Auditor General, and for that purpose the Auditor General, and for that purpose the Auditor General or any person authorised by him in that behalf shall have access to all books, records, returns and other documents relating to those accounts.

(3) The Auditor General is hereby empowered to carry out audits of the accounts, balance sheets and other financial statements of all enterprises that are owned or controlled by or on behalf of the State.

(4) The Auditor General shall submit his reports annually to the Speaker, the President of the Senate and the Minister of Finance.

(5) The President of the Senate and the Speaker shall cause, Port to be laid before the Senate and the House of Representatives, respectively, at the next sitting of the Senate and the House of Representatives after the receipt thereof, respectively.

(6) In the exercise of his functions under this Constitution the Auditor General shall not be subject to the direction or control of any other person or authority.

Auditor General. First Schedule

117.(1) The Auditor General shall be appointed by the President after consultation with the Prime Minister and the Leader of I the Opposition and shall hold office in accordance with section 136.

(2) Where the office of Auditor, General is vacant or the holder of the office is for any reason unable to perform the functions of his office the President after consultation with the Prime Minister and the Leader of the opposition may appoint a person to act in the office, and any person so appointed shall, subject to the provisions of subsection (4) continue to act until his appointment is revoked by the President, after consultation with the Prime Minister and the Leader of the opposition.

(3) Before entering upon the duties of his office the Auditor General shall take and subscribe the oath of office before the President or a person appointed by the President for the purpose.

(4) Nothing done by the Auditor General shall be invalid by reason only that he has attained the age at which he is require under section i36 to vacate his office.

(5) The Auditor General shall be provided with a staff adequate for the efficient discharge of his functions.

(6) The staff of the Auditor General shall be public officers appointed in accordance with section 121(8).

Public debt.

118.(1) The public debt of Trinidad and Tobago shall be secured on the revenues and assets of Trinidad and Tobago.

(2) In this section references to the public debt of Trinidad and Tobago include references to the interest on that debt, sinking fund payments in respect of that debt, and the cost, charges and expenses incidental to the management of that debt.

Public Accounts Committees.

119.(l) There shall be a Public Accounts Committee which shall consist of not less than six nor more than ten members.

(2) The Chairman of the Public Accounts Committee shall be a member of the Opposition in the House, if any, and if willing to act. The Chairman and other members may comprise an equal number of members of the House of Representatives and the Senate as the House of Representatives may determine.

(3) Where the members of the Opposition in the House of Representatives are unwilling to act as Chairman of the Public Accounts Committee, a member of he Opposition in the Senate shall be appointed and where the members of the Opposition in the Senate are unwilling so to act, one of the Senators appointed by the President under section 40(2)(c) shall be appointed Chairman.

(4) The Public Accounts Committee shall consider and report to the House of Representatives on-

(a) appropriation accounts of moneys expended out of sums granted by Parliament to meet the public expenditure of Trinidad and Tobago;

(b) such other accounts as may be referred to the Committee by the House of Representatives or as are authorised or required to be considered by the committee under any other enactment; and

(c) the report of the Auditor General on any such accounts.

(5) In addition to the Public Accounts Committee established under subsection (1) there shall be a Public Accounts (Enterprises) Committee which shall consist of not less than six nor more than ten members.

(6) The Chairman of the Public Accounts (Enterprises) Committee shall be one of the Senators, if any, and if willing to act, appointed under section 40(2)(b) in accordance with the advice of the Leader of the Opposition and the other members such members of the House of Representatives and Senators as the House of Representatives may determine.

(7) Where the members of the Opposition in the Senate are unwilling to act as Chairman of the Public Accounts (Enterprises) Committee, a member of the Opposition in the House of Representatives shall be appointed and where the members of the Opposition in the House of Representatives are unwilling so to act, one of the Senators appointed by the President under section 40(2)(c) shall be appointed Chairman

(8) The Public Accounts (Enterprises) Committee shall consider and report to the House of Representatives on-

(a) the audited accounts, balance sheets and other financial statements of all enterprises that are owned or controlled by or on behalf of the State; and

(b) the Auditor General's report on any such accounts, balance sheets and other financial statements.

(9) For the purposes of subsection (8) and section 116(3) an enterprise shall be taken to be controlled by the State if the Government or any body controlled by the Government-

(a) exercises or is entitled to exercise control directly or indirectly over the affairs of the enterprise;

(b) is entitled to appoint a majority of the directors of the Board of Directors of the enterprise; or

(c) holds at least fifty per cent of the ordinary share capital of the enterprise, as the case may be.

section in relation to any person who holds or is acting in any public office other than an office to which this section applies, the Prime Minister shall consult the appropriate Service Commission.

(3) This section applies to the office of-

(a) Ambassador or High Commissioner; and

(b) any principal representative of Trinidad and Tobago in any other country.

Tenure of special offices.

136.(1) The holder of an office to which this subsection ad subsections (3) to (11) apply (in this section referred to as "the officer") shall vacate his office on attaining the age of sixty-five years or such other age as may be prescribed.

(2) Notwithstanding that he has attained the age at which he is required by or under subsection (1) to vacate his office, a Judge may, with the permission of the President, acting in accordance with the advice of the Chief Justice, continue in office for such period after attaining that age as may be necessary to enable him to deliver judgement or to do any other thing in relation to proceedings that were commenced before him before he attained that age.

(3) Nothing done by the officer shall be invalid by reason only that he has attained the age at which he is required under this section to vacate his office.

(4) The officer shall vacate his office if, with his consent, he is appointed a Senator or nominated for election to the House of Representatives.

(5) The salaries and allowances payable to the holders of the offices to which subsection (1) and subsections (3) to (11) apply or an office referred to in subsections (13) to (16) shall be a charge on the Consolidated Fund.

(6) The salary and allowances payable to the holder of any office to which subsection (1) and subsections (3) to (11) apply or an office referred to in subsections (13) to (16) and his other terms of service shall not be altered td his disadvantage after his appointment and for the purposes of this subsection, in so far as the, terms of service of any person depend upon the option of that person, the terms for which he opts shall be taken to be more advantageous to him than any other terms for which he might have opted.

(7) The officer may be removed from office only for inability to discharge the functions of his office whether arising from infirmity of mind or body or any other cause, or for misbehaviour and shall not be so removed except in accordance with the provisions of subsection (10).

(8) A decision that the question of removing the officer from office ought to be investigated may be made at any time-

(a) in the case of the Ombudsman, by resolution of the, House of Representatives; and

(b) in any other case, by the President either on his own initiative or upon the representation of the Prime Minister.

(9) Where a decision is made under subsection (8) that the question of removing the officer from office ought to be investigated, then-

(a) the President shall appoint a Tribunal which shall consist of a Chairman and not less than two other members all of whom shall be selected by the President acting in accordance with the advice of the Judicial and Legal Service Commission 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 Common wealth or a court having jurisdiction in appeals from any such court; and

(b) the Tribunal shall inquire into the matter and report on the facts to the President and advise the President whether the officer ought to be removed from office on any of the grounds specified in subsection (7).

(10) Where the question of removing the officer from office is referred to a Tribunal appointed under subsection (9) and the Tribunal advises the President that the officer ought to be removed from office, the President shall, by writing signed by him, remove the officer from office.

(11) Where the question of removing the officer from office has been referred to a Tribunal under subsection (9), the President, after consultation with the Judicial and Legal Service Commission, may suspend the officer from performing the functions of his office and any such suspension may at any time be revoked by the President and shall in any case cease to have effect if the Tribunal advises the President that the officer ought not to be removed from office.

(12) Subsection (1) and subsections (3) to (11) apply to the office of Auditor General and to such other offices as may be prescribed.