Public Audit Act, 1980
- Commenced on 11 April 1980
- [This is the version of this document at 31 December 1996.]
1. Short titleThis Act may be cited as the Public Audit Act.
2. InterpretationIn this Act, unless the context otherwise requires—"Auditor-General" means the Auditor-General appointed, pursuant to provisions of the Constitution;[Cap. 1]"contract audit" means the audit of transactions relating to contracts to which the Government, public company or statutory corporation is a party;"Department" means a department of the Government, and includes a Ministry;"private institution" means any unincorporated body in receipt of a Government grant, subsidy or subvention;"public company" means any company limited by shares and incorporated under the Companies Act, in which the Government is the sole shareholder.[Cap. 388]"statutory corporation" means any body corporate established by statute in which the State has a majority or controlling interest, and includes a statutory board.
3. Duties of Auditor-General in regard to statutory corporations and public companiesNotwithstanding the provisions of section sixteen of the Finance (Control and Management) Act, it shall be the duty of the Auditor-General to audit, at such times as he deems fit, the accounts of—
4. Scope of audit
5. Special and interim audit reports
6. Engagement of agents and specialist consultantsWhenever the exigencies of public audit services so require, the Minister responsible for finance may, at the request of the Auditor-General, engage such agents or specialist consultants as are necessary to assist the Auditor-General in the execution of his duties.
7. Powers of Auditor-General
8. Contract audit
9. Duties of auditors of statutory corporations, etc.
10. Specific audit investigationThe Auditor-General shall, at the request of the President, conduct any specific audit investigation into the accounts of any statutory corporation, public company, Department or private institution as the President may consider desirable in the public interest.
11. Oaths on appointment
12. Immunity of Auditor-General and staffNo action or other proceeding shall lie against the Auditor-General or any public officer, agent or specialist consultant authorised by him for or in respect of the findings of any audit examination or inspection carried out by him in the exercise or purported exercise of his functions under this Act.
13. Penalty for obstructing Auditor-General, etc.Any person who obstructs or resists the Auditor-General or any public officer, agent or specialist consultant authorised by him in the exercise of his power of access, or power to call for relevant information, under this Act, shall be guilty of an offence and shall be liable, upon conviction, to a term of imprisonment not exceeding one year or to a fine not exceeding five thousand penalty units, or to both.[As amended by Act No. 13 of 1994]
History of this document
31 December 1996 this version
11 April 1980