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Audit Office Act, 2009

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Audit Office Act, 2009
AUDIT OFFICE ACT, 2009

The objectives Of the Act

1) To establish an independent office of the Comptroller and Auditor-General as an office outside the Public Service

2) To provide for the administration of the office and the conditions of service for its members.

3) To provide for the additional functions of the Comptroller and Auditor-General

4) To establish the office of the Audit Office Commission and provide for its functions

5) To provide for the transfer of persons from the Public Service to the Audit Office

6) To amend section 3 of the Interpretation Act [Chapter 1:01] and Public Service Act [Chapter 16:04] and to provide for matters connected with or incidental to the foregoing

7) To provide for the funds of the Audit Office which consists of moneys from Parliament, donations and other fees and charges for services provided by the Audit Office

8) To provide for the establishment of the Audit Committee as well as the committee’s responsibilities, composition and functions.

Background of the Act

➢ Current Legislation

Audit and Exchequer Act Chapter 22:03; Treasury instructions

The Audit and Exchequer Act’s objective is to provide for the appointment, powers and duties of the Comptroller and Auditor-General and of his staff; to provide for the examination and audit of public accounts and the raising of surcharges; to make provision for the management and control of public moneys and State property and the protection and recovery thereof; to regulate and control the expenditures of certain statutory bodies and statutory funds and to permit the making of loans thereto .

The Audit and Exchequer Act Chapter 22:03 left the areas of responsibility between the Comptroller and Auditor General and the Treasury not so clear. There was need to clarify the roles and responsibility of management of public finance between the Auditor General and the Accountant General.

➢ Economic Environment
For

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