1.   Short title

   2.   Interpretation

Appointment of Auditor-General and Staff

   3.   Continuation of office of Auditor-General

   4.   Appointment of Auditor-General

   5.   Tenure of office of Auditor-General

   6.   Staff of office of Auditor-General

Duties and Powers of Auditor-General

   7.   Duties of Auditor-General

   8.   Duties not to be undertaken

   9.   Delegation of authority

   10.   Powers of Auditor-General

Audits of Public Accounts and Reports

   11.   Annual public accounts

   12.   Accounts of statutory bodies

   13.   Public interest investigations

   14.   Audit at instance of Auditor-General or Minister

   15.   Special audits and investigations

   16.   Reporting of frauds, losses or irregularities

   17.   Outsourcing of audit of public entities

   18.   Standards of auditing

   19.   Reports by Auditor-General

   20.   Laying of audit reports

   21.   Audit reports on confidential, secret or classified accounts

Access to Information

   22.   Protection of information

   23.   Oath or affirmation

General Provisions

   24.   Enforcement of recommendations

   25.   Offences and penalties

   26.   Regulations

Law 15, 1965,
Act 5, 1969,
Act 2, 1970,
S.I. 56, 1970,
Act 5, 1972,
Act 2, 1973,
S.I. 26, 1973,
Act 27, 1976,
S.I. 30, 1976,
Act 45, 1977,
Act 17, 1980,
Act 20, 1980,
Act 27, 1982,
Act 21, 1997,
Act 18, 2006,
Act 15, 2012,
S.I. 13, 2013.

An Act to provide for the office of the Auditor-General established under section 124 of the Constitution; to provide for the appointment and tenure of office of the Auditor- General; to provide for the staff of the office of the Auditor- General; to make further and better provision for the audit of public accounts and the accounts of certain statutory corporations; to empower the Auditor-General with right of access to documents and information relevant to the performance of his or her functions and for matters connected or incidental thereto.

[Date of Commencement: 1st April, 2013]

(ss 1-2)

1.   Short title

   This Act may be cited as the Public Audit Act.

2.   Interpretation

   (1) In this Act, unless the context otherwise requires -

   "audit" means the examination or the investigation, in accordance with any applicable standards, of those aspects to be reported on in terms of this Act;

   "Auditor-General" means the person appointed under section 112 of the Constitution;

   "Deputy Auditor-General" means the person appointed under section 112 of the Constitution;

   "financial year" means any period of 12 months ending on 31st of March;

   "Public Accounts Committee" means the Committee appointed under the Standing Orders of the National Assembly;

   "public fund" means any fund or account of public moneys;

   "public moneys", subject to the provisions of subsection (2), means-

   (a)   public revenues; and

   (b)   any trust or other moneys, stamps or securities received or held, whether temporarily or otherwise, by any public officer in his or her official capacity either alone or jointly with any other person;

   "public officer" has the meaning assigned to it in the Public Service Act, subject to the provisions of subsections (3) and (4);

   "public supplies" means property of any description, other than money, stamps and securities, belonging to, in the possession of, or under the control of Government; and

   "standards" means the standards by which an audit is conducted and includes audit practices, procedures and guidelines.

   (2) Where the Minister responsible for finance is of the opinion that adequate provision exists outside this Act for the audit of moneys forming part of any trust fund of which a public officer is a trustee, he or she may, by Order published in the Gazette, direct that such moneys shall not be public moneys for the purposes of this Act.

   (3) For the purposes of this Act, a person shall not be considered to be a public officer by reason only of the fact that he or she is in receipt of any remuneration or allowance from public revenues, and the provisions of section 127 (3) and (4) of the Constitution shall have effect in relation to this Act as they have in relation to the Constitution.

   (4) A public officer acting otherwise than in his or her official capacity shall not be regarded as a public officer for the purposes of this Act.

   (5) Where there is any doubt as to the capacity in which a public officer acts, he or she shall be deemed to be acting in his or her official capacity unless the contrary is proved.

Appointment of Auditor-General and Staff
(ss 3-6)

3.   Continuation of office of Auditor-General

   The office of the Auditor-General in existence immediately before the commencement of this Act is continued in existence subject to the provisions of this Act.

4.   Appointment of Auditor-General

   The Auditor-General shall be appointed by the President in accordance with section 112 of the Constitution.

   Cap. 26:01

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