Section 16: Duties of Director of Audit
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
16. Duties of Director of Audit
(1) The Director of Audit shall satisfy himself—
(a) that all reasonable precautions have been and are taken to safeguard the collection of public money;
(b) that all laws, directions or instructions relating to public money
have been and are duly observed;
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(c) that all money appropriated or otherwise disbursed is applied to
the purpose for which Parliament intended to provide and that
the expenditure conforms to the authority which governs it; and
(d) that adequate directions or instructions exist for the guidance of
public officers entrusted with duties and functions connected
with finance or storekeeping and that such directions or instructions have been and are duly observed;
(e) that satisfactory management measures have been and are taken
to ensure that resources are procured economically and utilised
efficiently and effectively.
(1A) The Director of Audit shall carry out performance audit and report on
the extent to which a Ministry, department or division is applying its resources
and carrying out its operations economically, efficiently and effectively.
(2) The Director of Audit shall not be required to undertake any examination
of accounts partaking of the nature of a pre-audit and involving acceptance
by him of responsibility which would preclude him from full criticism of any
accounting transactions after those transactions have been duly recorded.
[S. 16 amended by s. 8 (b) of Act 23 of 2001 w.e.f. 1 July 2001;
s. 12 of Act 4 of 2008 w.e.f. 1 July 2008.]