Arrangement of Sections


   1.   Short title

   2.   Interpretation

   3.   Duties of Auditor-General in regard to statutory corporation and public companies

   4.   Scope of Audit

   5.   Special and interim audit reports

   6.   Engagement of agents and specialist consultants

   7.   Powers of Auditor-General

   8.   Contract Audit

   9.   Duties of Auditors of statutory corporations, etc.

   10.   Specific avid investigation

   11.   Oaths on appointment

   12.   Immunity of Auditor-General and staff

   13.   Penalty for obstructing Auditor-General, etc.



to make certain provisions relating to the duties and powers of the Auditor-General, and to provide for matters connected therewith or incidental thereto.

[11th April, 1980]

Act 8 of 1980,

Act 13 of 1994.

1.   Short title

This Act may be cited as the Public Audit Act.

2.   Interpretation

In this Act, unless the context otherwise requires—

“Auditor-General” means the Auditor-General appointed, pursuant to provisions of the Constitution;

“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.

“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 corporation and public companies

Notwithstanding the provisions of section 16 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—

      (a)   every statutory corporation or public company;

      (b)   every Department in which funds and working accounts are established under section eight of the Finance (Control and Management) Act; and

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