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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Public Audit Act, No. 25 of 2004
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
Legislation Text Access Point
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 1A, Remedial Action [...Title inserted by Act 2018_005_004_20181120] | |
| 5A. | Taking remedial action [...Title inserted by Act 2018_005_004_20181120] |
| 5B. | Failure to comply with specific remedial action [...Title inserted by Act 2018_005_004_20181120] |
| Part 2. Appointment and conditions of service | |
| 6. | Appointment |
| 7. | Salary, allowances and benefits of Auditor-General [...Title amended by Act 2014_022_015(a)_20140602 - was entitled "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) |
Legislation Text Access Point
| Versions [To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.] |
Access Official Gazette PDF | Request Subscription Fee | Subscriber Access |
| As unamended Act 2004_025_000_20041220 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 2014_022_000_20140602 . | N/A | REQ.INFO | LINK |
| As if amended by Bill 2017_000_000_20180119_41386_0631_0009 [LINK TO BILL] | N/A | REQ.INFO | LINK |
| As amended by Act 2018_005_000_20181120 . | N/A | REQ.INFO | LINK |
| ... |
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