PUBLIC AUDIT

CHAPTER 37:01
PUBLIC AUDIT

ARRANGEMENT OF SECTIONS

    SECTION

PART I
PRELIMINARY

    1.    Short title

    2.    Interpretation

    3.    Purpose of this Act

PART II
THE AUDITOR GENERAL

    4.    Auditor General

    5.    Appointment, qualifications, tenure, removal and salary of the Auditor General

    5A.    Filling of vacancy

    5B.    Acting Auditor General

    6.    Duties of the Auditor General

    7.    Powers of the Auditor General

    8A.    Employees of the National Audit Office

    8.    Power to summon

    9.    No civil liability

    10.    Contracting out audits and purchasing services

    11.    Conduct of audits

    12.    Incompatible functions

    13.    Procedures

PART III
REPORTING

    14.    Reporting

    15.    Annual reports

    16.    Auditor General may communicate with the President and others

    17.    Budget and business plan

PART IV
THE PUBLIC ACCOUNTS COMMITTEE

    18.    Purposes and objectives

    19.    Functions of the Committee

    20.    Powers of the Committee

    21.    Sittings to be in public except in certain cases

    22.    Evidence before the Committee

    23.    Reports of the Committee

    24.    Assistance generally

PART V
MISCELLANEOUS

    25.    Confidentiality

    26.    Reference to relevant Bills

    27.    Fees for audits

    28.    External audit

    29.    Offences

    30.    Regulations

    31.    Transitional

    32.    Repeal and savings

    

6 of 2003
10 of 2018
5 of 2023
G.N.44/2003
74/2019

    An Act to reform the law relating to Public Audit

PART I
PRELIMINARY

1.    Short title

    This Act may be cited as the Public Audit Act.

2.    Interpretation

    In this Act, unless the context otherwise requires—

    “agency” includes an office or instrument of the Government, other than a Ministry, Government Department or statutory body;

    “Appropriation Act” means an Act of Parliament the principal purpose of which is the application of public moneys for such goods and services as are specified in the Act;

    “Auditor General” means the person appointed as Auditor General under section 184 (3) of the Constitution, and this Act, and is head of the National Audit Office;

    “books and accounts” or “books or accounts” includes all books, accounts, rolls, files, vouchers, receipts, cheques, records, registers, papers, documents, photographic plates, microfilms, photo-static negatives, prints, tapes, disks, computer reels, diskettes and hard disk, perforated rolls, and any other type of written or electronic record whatsoever, and also includes all papers and other records relating to accounting operations and practice;

    “Chairperson” means the Chairperson of the Committee;

    “Committee” means the Public Accounts Committee of the National Assembly referred to under Part IV;

    “Controlling Officer” means any person appointed by the President who is—

    (a)    the head or principal person in charge of a Ministry or Department; and

    (b)    charged with a duty to, or who actually does, collect, receive, disburse or deal in any way with any public money, or a person who is charged with the purchase, receipt, custody, or disposal of, or the accounting for, any public resources or public securities;

        “document” means a document in any form, and includes—

    (a)    any writing, printing or images on any material; or

    (b)    any information recorded or stored by means of any tape-recorder, computer, diskette, tape or other device, and any material subsequently derived from information so recorded or stored; or

    (c)    any label, marking, or other writing that identifies or describes anything of which it forms part, or to which it is attached by any means; or

    (d)    any book, map, plan, graph, or drawing; or

    (e)    any photograph, film, negative, tape, or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced;

    “Estimates” means the statement of the proposed public revenue and expenditure during any financial year, as approved by the National Assembly, through the passing of an Appropriation Act;

    “generally accepted auditing practice” means—

    (a)    approved auditing standards as determined by the international community, and in particular those promulgated by the International Organization of Supreme Audit Institutions for application to the public sector and in so far as those standards apply in the application of this Act; and

    (b)    in relation to matters for which no provision is made in approved auditing standards, and which are not subject to any applicable rules of law, auditing policies, concepts or principles which may be regarded as appropriate in relation to the application of this Act and having the authoritative support of the auditing profession;

    “Government contract” means any contract concerning the use of public resources or for the supply of goods, services or the execution of any works in consideration of any payment of public money or any money, and includes any sub-contract made…