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Public Audit Act

LAWS OF TONGA


CHAPTER 66


PUBLIC AUDIT ACT


ARRANGEMENT OF SECTIONS


SECTION


1. Short Title.
2. Interpretation.
3. Appointment of Auditor-General.
4. (1) Salary.
(2) Tension benefit.
5. Audit of Public Accounts.
6. Examining financial statements.
7. Auditor-General's report.
8. Special reports.
9. (1) Improper retention or use of public funds.
(2) Failure to comply with law, regulation or instruction.
10. (1) Access to information.
(2) Placing of officers in departments.
(3) Oath of secrecy.
11. (1) Auditor-General may request information from Statutory Bodies
12. Audit staff.
13. Audit of non-Government bodies.
14. Audit fees.
15. Audit of the Auditor-General.
16. Repeal


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Act 11 of 1984


AN ACT TO REGULATE THE OFFICE OF THE AUDITOR-GENERAL AND MATTERS RELATED OR INCIDENTAL THERETO


Commencement: [2nd October 1984]


Short Title.


1. This Act may be cited as the Public Audit Act.


Interpretation.


2. In this Act-


"Auditor General" means the Auditor-General appointed pursuant to section 3(1).


"Department" means Ministries and other public offices which are in receipt or expenditure of Public Funds;


"Minister" means the Minister of Finance;


"Public Accounts" means all statements recording transactions in the public funds together with statements of the assets and liabilities of the Government;


"public funds" means the public revenues of the Kingdom and any accumulated reserves of those revenues and for the avoidance of doubt includes stores and other property in the possession of the Government and moneys received or held on trust by any public officer for purposes other than Government;


"statutory body" includes a local authority and any like persons, whether corporate or unincorporated, established or constituted by or in accordance with any Act.


Appointment of Auditor General.


3. (1) The Prime Minister with the consent of Cabinet shall appoint an auditor, who shall be a qualified chartered or certified accountant to be the officer called Auditor-General to hold office during good behaviour and shall be removed by Cabinet on the recommendation of the Prime Minister.


(2) In the event of the absence or incapacity of the Auditor-General or if the office of Auditor-General is vacant, Cabinet may appoint a person not necessarily qualified, to temporarily perform the duties of Auditor-General.


(3) The provisions of the laws and regulations relating to the Tonga Civil Service shall apply to the Auditor-General.


Salary.


4. (1) The Auditor-General shall receive such salary as the Cabinet may determine from time to time.


Pensions Benefit.


(2) The provisions of The Pensions Act, shall apply to the Auditor General.


Audit of Public Accounts.


5. The Auditor-General is the auditor of the Public Accounts, as such shall make such examinations and inquiries as he considers necessary to enable him to report to the Prime Minister for subsequent submission to Privy Council.


Examining financial statements.


6. The Auditor-General shall examine the several financial statements required to be included in the Public Accounts and express his opinion as to whether they present fairly information in accordance with recognised government accounting policies.


Auditor-General's report.


7. (1) The Auditor-General shall report annually to the Prime Minister-


(a) on the work of his office;


(b) on whether, in carrying on the work of his office, he received all the information and explanations he required.


(2) Each report of the Auditor-General under subsection (1) express his opinion as to whether or not-


(a) accounts have been properly maintained or public money has been fully accounted for or paid, where so required by law, into the revenue of the Kingdom;


(b) records have been maintained or the rule and procedures applied have been sufficient in accordance with the Public Revenue Act, the Public Finance Administration Act, and regulations thereunder;


(c) money has been expended only on purposes for which it was appropriated by Legislative Assembly and in accordance with the provisions of section 4 of the Public Revenue Act and that such expenditure has been made with concern for economy or efficiency and having due regard to the control and direction by the Minister of all matters relating to the financial affairs of government;

Cap. 64


(d) satisfactory procedures have been established to monitor and report the proper expenditure on development projects.


(3) each report of the Auditor-General under subsection (1) shall draw attention to any failure to observe the requirements of section 7(2) but the report shall contain no criticisms concerning government policy.


(4) Each annual report by the Auditor-General to the Prime Minister shall be submitted to the Cabinet on or before the 31st day of March each year in respect of the financial year ended on the previous 30th June. The Prime Minister shall lay each such report before the Privy Council forthwith and before Legislative Assembly.


Special Reports.


8. (1) The Auditor-General may make a special report to the Prime Minister on any matter of pressing importance or urgency that, in his opinion, should not be deferred until the presentation of his annual report.


(2) Each special report of the Auditor-General to the Prime Minister made under section 8(1) shall be submitted to the Cabinet and shall be laid before the Privy Council forthwith.


Improper retention or use of public funds.


9. (1) Whenever it appears to the Auditor-General that any public funds have been improperly retained or used by any person, he shall forthwith report the circumstances of the case to the Head of Department who will report the matter of his Ministerial head.


Failure to comply with law, regulation or instruction.


(2) Whenever it appears to the Auditor-General, that any public officer have failed to comply with any law, regulation or instruction governing Public Funds he shall forthwith report the circumstances of the case to the Prime Minister, the Minister and the Ministerial head concerned.


Access to information.


10. (1) Except as provided by any other Act that expressly refers to this subsection, the Auditor-General is entitled to free access at all convenient times to information that relates to the fulfilment of his responsibilities and he is also entitled to require and receive from members of the public service of Tonga such information, reports and explanations as he deems necessary for that purpose.


Placing of officers in departments.


(2) In order to carry out his duties more effectively, the Auditor-General may place in any department any person or persons employed in his office, and the department shall provide the necessary office accommodation for any person so placed.


Oath of Secrecy.


(3) The Auditor-General shall require every person employed in his office who is to examine the accounts of a department or of a Statutory Board pursuant to this Act to comply with any security requirements applicable to, and to take any oath of secrecy required to be taken by, persons employed in that department, Statutory Board or other body.


Auditor-General may request information from Statutory Bodies.


11. (1) Notwithstanding subsections (2) and (3), in order to fulfil his responsibilities as the auditor of the Public Accounts, the Auditor-General may rely on the report of the duly appointed auditor of a Statutory Board or of any subsidiary of a Statutory Board.


(2) The Auditor-General may request a Statutory Board to obtain and furnish to him such information and explanations from its present or former directors, officers, employees, agents and auditors or those of any of its subsidiaries as are, in his opinion, necessary to enable him to fulfil his responsibilities as the auditor of the Public Accounts.


(3) If in the opinion of the Auditor-General a Statutory Board to obtain response to a request made under subsection (2), fails to provide any or sufficient information or explanations he may so advise the Prime Minister, who may thereupon direct the chairman to cause the officer of the Statutory Board to furnish the Auditor-General wit such information and explanations and to give him access to those records, documents, books, accounts and vouchers of the Statutory Board or any of its subsidiaries access to which is, in the opinion Auditor-General, necessary for him to fulfil his responsibilities as the auditor of the Public Accounts.


Provision of Audit Staff.


12. (1) Such officers and employees as are necessary to enable the Auditor-General to perform his duties shall be appointed in accordance with the laws and regulations relating to the Tonga Civil Service.


(2) Subject to any other Act, and with the approval of Cabinet, the Auditor-General whenever it is considered necessary for the purpose of properly executing the duty of his office, may within the money limitations established for his office in Appropriation Acts, contract for professional services.


Audit of non-Government bodies.


13. (1) The Auditor-General may, at the request of any other body and with the approval of Cabinet, audit the accounts, of such body.


(2) The Auditor-General with the approval of Cabinet may assist any individual or firm of chartered or certified accountants in the fulfilment of their responsibilities as duly appointed auditor of any Statutory Board or other body established by any Act for which Government controls the composition of the Board of Directors.


Audit of fees.


14. With the exception of the Public Accounts, a fee shall be charged for any work carried out by the Auditor-General and paid into the revenue of the Government. The amount of such fee shall be recommended by the Auditor-General for approval of Cabinet.


Audit of the Auditor General.


15. The Prime Minister and Cabinet may appoint from time to time any person to examine the receipts and disbursements of the Auditor-General and report on the outcome of his examinations to the Prime Minister and the Cabinet.


Repeal.


16. The following regulations are hereby repealed –


Regulations 160 to 182 of the Civil Service.

Regulations published in 1922, as amended.


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