Long title

To give effect to the provisions of the Constitution establishing and assigning functions to an Auditor-General; to provide for the auditing of institutions in the public sector; to provide for accountability arrangements of the Auditor-General; to repeal certain obsolete legislation; and to provide for matters connected therewith.

Table of contents

SECTION	TITLE
	PREAMBLE
	ARRANGEMENT OF SECTIONS
	CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
1.	Definitions
2.	Objects of this Act
	CHAPTER 2. AUDITOR-GENERAL
	Part 1. Status and functions
3.	Constitutional and legal status
4.	Constitutional functions
5.	Other functions
	Part 2. Appointment and conditions of service
6.	Appointment
7.	Conditions of employment
8.	Vacation of office
9.	Acting Auditor-General
	Part 3. Accountability
10.	Accountability reports to National Assembly
	CHAPTER 3. AUDITS
	Part 1. Audits by Auditor-General
11.	Application of this Part
12.	Authorised auditors
13.	Standards for audits
14.	Submission of financial statements
15.	General auditing power
16.	Searches of property, premises, vehicles and persons
17.	Accompanying assistants
18.	Protection of information
19.	Auditees to render assistance
20.	Audit reports
21.	Submission of audit reports
22.	Audit reports on confidential, secret or classified accounts
23.	Audit fees
	Part 2. Audits of institutions by auditors in private practice
24.	Application of this Part
25.	Appointment of auditors
26.	Discharge of auditors
27.	Duties and powers of auditors
28.	Audit reports and other reports
	Part 3. Investigations and special audits by Auditor-General
29.	Carrying out of investigations and special audits
	CHAPTER 4. ADMINISTRATION OF AUDITOR-GENERAL
30.	Administration
	Part 1. Deputy Auditor-General
31.	Appointment of Deputy Auditor-General
32.	Responsibilities of Deputy Auditor-General
33.	Acting Deputy Auditor-General
	Part 2. Other staff
34.	Appointments
35.	Human resource management
	Part 3. Financial administration
36.	Funds
37.	Bank accounts
38.	Budget and business plan
39..	Auditing of Auditor-General's accounts, financial statements and financial management
40.	Audit committee
41.	Annual report and financial statements
42.	Financial year
43.	Financial responsibilities of the Deputy Auditor-General
44.	Financial responsibilities of other staff members
45.	Irregular or fruitless and wasteful expenditure
46.	Financial misconduct by staff members
47.	Applicable legal regime for disciplinary proceedings
	CHAPTER 5. GENERAL
48.	Delegation of powers and duties
49.	Limitation of liability
50.	Disclosure of information
51.	Offences and penalties
52	Regulations
53.	Repeal of legislation
54.	Transitional provisions
55.	Short title and commencement
Sch.	SCHEDULE. REPEAL OF LEGISLATION (SECTION 53)

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