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(5) The Legislative Assembly may approve or refuse its approval to any proposal for expenditure contained in an Appropriation or Supplementary Appropriation Bill, but may not increase the amount or alter the destination of any proposed expenditure.
95. Expenditure in anticipation of appropriation -
If an Appropriation Bill has not become law by the first day of the financial year to which it relates, the Minister responsible for finance may, with the prior approval of Cabinet, authorise such expenditure (not otherwise authorised by Act) as he may consider essential for the continuance of any services, until an Appropriation Bill becomes law:
PROVIDED THAT the expenditure so authorised shall not exceed the amount of any unexpended balance of the vote in the Appropriation law for the preceding year together with an amount equal to one-fourth of that vote.
96. Unauthorised expenditure -
Where, during the period between the passing of the Appropriation Act for any financial year and the end of that year, it is desirable that money should be expended in excess of or without the appropriation of the Legislative Assembly, Cabinet or, to the extent that Cabinet so authorises, the Minister responsible for finance may authorise the expenditure of such sums as are considered necessary:
PROVIDED THAT the total amount of all sums issued and paid under the provisions of this Article shall not exceed one percent of the total amount of all sums appropriated by the Appropriation Act for that year.
97. Controller and Chief Auditor -
(1) There shall be a Controller and Chief Auditor, who shall be appointed by the Head of State, acting on the advice of the Prime Minister.
(2) A person who has held the office of Controller and Chief Auditor shall not be eligible for appointment any other office in the service of Western Samoa within a period of 3 years of his having ceased to hold the office of Controller and Chief Auditor.
(3) The Controller and Chief Auditor shall hold office until he reaches the age of 60 years:
PROVIDED THAT the Legislative Assembly may by resolution extend the period of office of a Controller and Chief Auditor who has reached the age of 60 years.
(4) The Controller and Chief Auditor may at any time resign his office by writing under his hand addressed to the Prime Minister but shall not be removed from office except on the like grounds and in the like manner as a Judge of the Supreme Court.
(5) The Head of State, acting on the advice of the Prime Minister, may at any time when the Legislative Assembly is not meeting suspend the Controller and Chief Auditor from his office, and such suspension, unless previously revoked, shall continue in force until the end of the next ensuing session and no longer.
98. Salary of Controller and Chief Auditor -
The salary of the Controller and Chief Auditor shall be determined by Act and shall be charged on the Treasury Fund, and that salary shall not be diminished during the period of office of the Controller and Chief Auditor, unless as part of a general reduction of salaries applied proportionately to all persons whose salaries are determined by Act.
(1) The Controller and Chief Auditor shall audit the Treasury Fund, such other public funds or accounts as may be established, the accounts of all Departments and offices of executive government and the accounts of such other public, statutory or local authorities and bodies as may be provided by Act.
(2) The Controller and Chief Auditor shall report at least once annually to the Legislative Assembly on the performance of his functions under this Article and shall in his report draw attention to any irregularities in the accounts audited by him.
3. Powers of Audit Office -
(1) The powers exercisable by the Audit Office shall include all such powers as may be conferred on the Audit Office by any Act or by these regulations; and in addition the Audit Office shall-
(a) Have free access at all reasonable times to the accounts and records relating to any public money or stores and to the premises in which any such accounts or records or money or stores are located; and it shall be the duty of all persons to afford all such information as the Audit Office at any time requires, and to answer all such questions as may be addressed to them or any of them by the Audit Office touching any public money or stores, or any account thereof, or any other matter which may enable the Audit Office to fulfil the functions and duties imposed on it by these regulations:
(b) When it thinks fit, cause search to be made in and extracts taken from any book, document, or record in any public office without payment of any fee:
(c) Make such examination as it considers necessary to establish the correctness of the accounts and transactions relating to any public money and stores, and to ascertain whether in the opinion of the Audit Office-
(i) The accounts have been faithfully and properly kept:
(ii) All money has been fully accounted for and the rules and procedures applied are sufficient to secure an effective check on the assessment, collection, and proper allocation of revenue:
(iii) Expenditure has been properly authorised and charged against the proper appropriation provided by Parliament and otherwise properly incurred and accounted for, and the rules and procedures applied are sufficient to secure an effective control over expenditure:
(iv) Essential stores records are maintained, and the rules and procedures applied are adequate for proper custody and control of stores:
(v) Efficient and economical practices are followed and applied in the general administration and management of public money and stores.
(2) The provisions of this regulation shall, with the necessary Modifications, apply to all accounts and transactions in respect of money or stores required to be audited by the Audit Office under any Act, or these regulations, and to all amounts and transactions in respect of public land or any land in which the
It shall be the duty of the Minister to ensure full and proper compliance by all persons with the requirements of the Audit Office under these regulations, and to this end the Minister shall have and may use all such powers as may be necessary without further authority than this regulation.
5. Matters to be communicated and reported by the Audit Office-
(1) The Audit Office may communicate with the Minister or any other person upon any account or transaction subject to audit by the Audit Office under any Act, or these regulations.
(2) The Audit Office may report to the Minister the name of any person failing to comply with the requirements of any Act or regulations relating to public money or public stores, or these regulations, and thereupon, and, until the failure is made good to the satisfaction of the Minister, the Minister may direct the Financial Secretary or, as the case may be, any local or statutory authority, to withhold all salaries and money that may be or become due to that person.
6. Power to require appearance of any person, production of documents, and examination -
(1) The Controller and Chief Auditor may, by written notice under his hand, require any such person as he thinks fit to appear personally before him or any officer of the Audit Office at a time and place to be named in the notice, and to produce any accounts, vouchers, books, or papers in the possession or control of that person.
(2) The Audit Office shall have full power to examine any such person on oath touching the receipt or expenditure of, or otherwise dealing with, any public money or stores, and touching all other matters necessary for the due execution of the powers vested in the Audit Office by these regulations or under any Act.
(3) Every person 0who is required under this regulation to attend before the Audit Office shall be entitled to be paid from the Public Account such travelling expenses as the Audit Office certifies to be reasonable.
7. Duties of Audit Office and Departments in event of dispute -
(1) Where any difference of opinion arises between the Audit Office and the Treasury or any other Department of the Government as to the vote, appropriation, fund, account, or other authority to which any expenditure ought to be charged, or as to the proper head of revenue, fund, or account to which any receipt should be credited, or as to the lawfulness of any transaction or proposed transaction, the question shall be determined by Cabinet and it shall be the duty of the Audit Office and of the Treasury or other Department concerned to act in accordance with that determination:
Provided that, if and so far as in the opinion of the Audit Office the question involves a matter of law, it shall be referred by the Minister for the opinion of the Attorney-General, and the Attorney-General shall give his opinion in writing, and it shall be the duty of the" Audit Office and of the Treasury or other Department concerned to act in accordance with such opinion.
(2) The determination of the Cabinet or the opinion of the Attorney-General, as the case may be, together with any objections of the Audit Office, shall be laid before the Legislative Assembly within 14 days after the date of the determination or opinion if the Legislative Assembly is then in session, and, if not, shall be laid before the Legislative Assembly within 14 days after the
