{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff41\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang2057\deflangfe2057\themelang2057\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f41\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}NewCenturySchlbk{\*\falt Century Schoolbook};}{\f42\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century Schoolbook;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Century Gothic};}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f435\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f436\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\f438\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\f439\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\f440\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f441\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f442\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f443\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f445\fbidi \fswiss\fcharset238\fprq2 Arial CE;}
{\f446\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f448\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f449\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f450\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}
{\f451\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f452\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f453\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f445\fbidi \fswiss\fcharset238\fprq2 Arial CE;}
{\f446\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f448\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f449\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f450\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}
{\f451\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f452\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f453\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f855\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}
{\f856\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}{\f858\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}{\f859\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}
{\f862\fbidi \froman\fcharset186\fprq2 Century Schoolbook Baltic;}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}
{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Century Gothic};}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Century Gothic};}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Century Gothic};}
{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Century Gothic};}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Century Gothic};}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Century Gothic};}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;
\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red255\green255\blue255;
}{\*\defchp \fs22 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \sqformat \spriority0 Normal;}{\s1\qj \li0\ri0\sb240\sa60\keepn\widctlpar\wrapdefault\nooverflow\faroman\outlinelevel0\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af31503\afs32\alang1025 \ltrch\fcs0 \b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink133 \sqformat \spriority9 heading 1;}{\*\cs10 \additive \ssemihidden 
Default Paragraph Font;}{\*\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 \snext11 \ssemihidden \sunhideused Normal Table;}{
\s15\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext15 A Bill For;}{
\s16\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\cf13\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext16 AlternativeOR;}{
\s17\qj \fi-720\li3110\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3110\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon110 \snext17 Penalty Sub Para;}{\*\cs18 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeEnd;}{\*\cs19 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeStart;}{\s20\qc \li0\ri0\sb240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext20 AmendGroup;}{\s21\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af41\afs24\alang1025 \ltrch\fcs0 \b\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext21 Amendments;}{\s22\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 
\ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext22 Annexure;}{\*\cs23 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf6 \sbasedon10 Appropriation;}{
\s24\qj \li0\ri0\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 Be It Enacted;}{\*\cs25 \additive \rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i \sbasedon10 Bill Position;}{\s26\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs20\alang1025 \ltrch\fcs0 \f41\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext26 
Bill Signature;}{\s27\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af41\afs26\alang1025 \ltrch\fcs0 \i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext27 Brought In By;}{
\s28\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs30\alang1025 \ltrch\fcs0 \b\caps\f41\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext28 Chapter First;}{\*\cs29 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Chapter No;}{\s30\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs30\alang1025 \ltrch\fcs0 
\b\caps\f41\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon28 \snext30 Chapter Rest;}{\s31\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext31 Charge;}{\s32\qj \li1800\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1800\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext32 Charge Para;}{\s33\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext33 Clause Headnote;}{\*\cs34 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Clause No;}{\s35\qj \fi-1843\li1843\ri0\sa120\widctlpar
\tx576\wrapdefault\nooverflow\faroman\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\f41\fs26\cf11\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext35 Client Note;}{\s36\qj \li0\ri0\widctlpar\brdrt
\brdrs\brdrw15\brsp20 \wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs18\alang1025 \ltrch\fcs0 \b\caps\f41\fs18\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext36 Cognate;}{
\s37\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext37 Crest;}{\*\cs38 \additive \rtlch\fcs1 \af0 
\ltrch\fcs0 \cf3 \sbasedon10 Date1;}{\s39\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs22\alang1025 \ltrch\fcs0 \b\caps\f41\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext39 Deed;}{\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext40 Deed Graphic;}
{\*\cs41 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Deed No;}{\s42\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext42 Definition Paragraph;}{\s43\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon42 \snext43 Definition Sub Paragraph;}{\s44\qj \fi-731\li3611\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3611\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext44 Definition Sub Sub Paragraph;}{\*\cs45 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf11 \sbasedon10 Definition Term;}{
\s46\qj \fi-734\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext46 Definition Text;}{
\s47\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext47 Division;}{\*\cs48 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Division No;}{\s49\qj \li-1701\ri0\widctlpar\tqr\tx8789\wrapdefault\nooverflow\faroman\rin0\lin-1701\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext49 \slink50 footer;}{\*\cs50 \additive \rtlch\fcs1 \af41\afs26 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink49 \slocked \ssemihidden 
Footer Char;}{\*\cs51 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf12 \sbasedon10 Foreign;}{\s52\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs22\alang1025 \ltrch\fcs0 
\b\caps\f41\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext52 Form;}{\s53\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext53 Form Graphic;}{\*\cs54 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Form No;}{
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\s57\qj \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext57 Graphic Description;}{
\s58\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext58 Head Note;}{
\s59\qj \li0\ri0\widctlpar\tqc\tx4153\tqr\tx8306\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext59 \slink60 header;}{\*\cs60 
\additive \rtlch\fcs1 \af41\afs26 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink59 \slocked \ssemihidden Header Char;}{\s61\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af41\afs26\alang1025 \ltrch\fcs0 \i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext61 Image;}{\s62\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext62 Image Description;}{\*\cs63 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Image No;}{\*\cs64 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf0 \sbasedon10 Image Type;}{\*
\cs65 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Item No;}{\s66\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext66 Long Title;}{\s67\qj \li0\ri0\sa240\widctlpar
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Oath;}{\s68\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext68 Order;}{\*\cs69 \additive \rtlch\fcs1 \ab\af0 
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Originating;}{\s71\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext71 Out Def;}{
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\s74\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext74 Out Def Sub Sub Para;}{
\s75\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext75 Out Para;}{
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\s79\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext79 Out Sub Sub Para;}{\*\cs80 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 page number;}{\s81\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext81 Paragraph;}{\*\cs82 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Paragraph No;}{\s83\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext83 Part First;}{\*\cs84 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Part No;}{
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{\s91\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext91 Qualifying Text;}{\*\cs92 
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\b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext99 Schedule;}{\*\cs100 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Schedule No;}{
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\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Section No;}{\*\cs103 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 Short Title;}{\s104\qc \li0\ri0\sa480\sl-360\slmult0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
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Table Title;}{\s124\qj \li0\ri0\sb240\keepn\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
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zBillNumber;}{\s139\qj \li0\ri0\widctlpar\pvpara\posy1440\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af41\afs20\alang1025 \ltrch\fcs0 \i\f41\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext139 zSecondReading;}{\s140\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext140 AdminDep;}{
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\s142\qc \li0\ri0\sb120\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af41\afs26\alang1025 \ltrch\fcs0 \i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext142 Conditions;}{
\s143\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext143 ConfirmGov;}{
\s144\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext144 Execution Text;}{
\s145\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext145 Explain Heading;}{
\s146\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon91 \snext146 Explain Note;}{
\s147\qc \li0\ri0\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af41\afs26\alang1025 \ltrch\fcs0 \i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext147 Explain Note Note;}{
\s148\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext148 GazetteDate;}{
\s149\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext149 GenConditions;}{
\s150\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext150 GovernorSig Text;}{
\s151\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext151 MinisterSig Text;}{
\s152\qj \li0\ri0\sa240\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext152 Opening Words;}{
\s153\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext153 Seal;}{
\s154\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext154 SR Date;}{
\s155\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext155 SR Position;}{
\s156\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext156 SR Printed;}{
\s157\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext157 SR Signature;}{\*\cs158 \additive 
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Tariff;}{\s159\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext159 Tariff Group;}{\s160\qj \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 
\b\i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext160 Tariff Heading;}{\*\cs161 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\caps\cf9 \sbasedon10 Tariff No;}{
\s162\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext162 TariffList Heading;}{
\s163\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext163 TariffList Text;}{
\s164\qj \fi-1080\li2520\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2520\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext164 Amd Charge;}{
\s165\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext165 Amd Division;}{
\s166\qj \li720\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext166 Amd Head Note;}{\*\cs167 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf5 \sbasedon10 Amd Number;}{\*\cs168 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf5 \sbasedon10 Amd Number Bold;}{\*\cs169 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf5 \sbasedon10 Amd Number Cap;}{
\s170\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext170 Amd Part;}{
\s171\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext171 Amd Penalty;}{
\s172\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext172 Amd Schedule;}{
\s173\qj \li3240\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3240\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext173 Amd1 Charge;}{
\s174\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon47 \snext174 Amd1 Division;}{
\s175\qj \li1440\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon166 \snext175 Amd1 Head Note;}{
\s176\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext176 Amd1 Part;}{
\s177\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext177 Amd1 Penalty;}{
\s178\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon172 \snext178 Amd1 Schedule;}{
\s179\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext179 Indent 0.5;}{
\s180\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon179 \snext180 Indent 1.0;}{
\s181\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon180 \snext181 Indent 1.5;}{
\s182\qj \fi720\li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext182 Indent 1st 0.5;}{
\s183\qj \fi720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon182 \snext183 Indent 1st 1.0;}{
\s184\qj \fi720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon183 \snext184 Indent 1st 1.5;}{
\s185\qj \fi720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon184 \snext185 Indent 1st 2.0;}{
\s186\qj \fi720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon185 \snext186 Indent 1st 2.5;}{
\s187\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon181 \snext187 Indent 2.0;}{
\s188\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon187 \snext188 Indent 2.5;}{
\s189\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext189 Indent Hng 0.5;}{
\s190\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext190 Indent Hng 1.0;}{
\s191\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon190 \snext191 Indent Hng 1.5;}{
\s192\qj \fi-720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon191 \snext192 Indent Hng 2.0;}{
\s193\qj \fi-720\li4320\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin4320\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon192 \snext193 Indent Hng 2.5;}{
\s194\qj \fi-720\li720\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \f41\fs24\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext194 TOC Entry;}{\*\cs195 \additive 
\rtlch\fcs1 \ab\af0\afs30 \ltrch\fcs0 \b\caps\fs30\cf15 \sbasedon10 Year;}{\s196\qj \li0\ri0\widctlpar\pvpg\posy15593\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs22\alang1025 \ltrch\fcs0 
\f41\fs22\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext196 zDocumentStamp;}{\s197\qj \li0\ri0\widctlpar\pvpg\posy720\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext197 zDraftNotice;}{
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\sbasedon0 \snext198 zGovPrintImp;}{\*\cs199 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps \sbasedon10 ShortTitleHeadEnd;}{\s200\qj \li0\ri0\widctlpar\pvpg\posy284\dxfrtext181\dfrmtxtx181\dfrmtxty181\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs20\alang1025 \ltrch\fcs0 \f41\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon197 \snext200 zConsolidate;}{\s201\qj \fi-1080\li2520\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2520\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext201 Para Penalty;}{\s202\qj \fi-576\li3096\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3096\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext202 Para Penalty Para;}{\s203\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext203 Para Definition Text;}{\s204\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext204 Sub Para Def Text;}{\s205\qj \fi-720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext205 Sub Sub Para Def Text;}{\*\cs206 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sub \sbasedon10 Sub;}{
\s207\qj \li720\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext207 CounterSigText;}{
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\s211\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon210 \snext211 Amd1 SubDivision;}{
\s212\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs22\alang1025 \ltrch\fcs0 \b\caps\f41\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon39 \snext212 Amd Deed;}{
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\s214\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs22\alang1025 \ltrch\fcs0 \b\caps\f41\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon52 \snext214 Amd Form;}{
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Certified on:    /   /20   .
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\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93property\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93Provincial Audit Service\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93Provincial Auditor\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93Provincial Government association\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93Provincial Government-owned company\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93provincial law\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93the Public Account\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93public body\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93public moneys\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93public project\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93Registered Company Auditor\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93relevant body\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93subsidiary corporation\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93stores\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93Trust Account\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\insrsid3089569 \'93Trust Fund\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 2.\tab Application of Act in relation to information storage devices, etc.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41 \ltrch\fcs0 
\b\insrsid3089569 PART II \endash  AUDIT.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 3.\tab Functions and duties of the Auditor-General.
\par 4.\tab Powers of the Auditor-General.
\par 5.\tab Power to prosecute.
\par 6.\tab Miscellaneous audit provisions.
\par 7.\tab Reports by Auditor-General.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41 \ltrch\fcs0 
\b\insrsid3089569 PART III \endash  PUBLIC BODIES.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 8.\tab Audit.
\par [9.\tab }{\rtlch\fcs1 \ab0\ai\af41 \ltrch\fcs0 \b0\i\caps0\insrsid3089569 Repealed}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569 ]
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41 \ltrch\fcs0 
\b\insrsid3089569 PART IV \endash  AUDIT FEES AND CHARGES.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 10.\tab Application of this Part.
\par 11.\tab Exemption.
\par 12.\tab Auditor-General to levy audit fees and charges.
\par 13.\tab Relevant body, etc., to pay audit fees and charges.
\par 14.\tab Auditor-General to fix audit fees, etc.
\par 15.\tab Audit fees, etc., to be paid into the appropriate bank account.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41 \ltrch\fcs0 
\b\insrsid3089569 PART V \endash  PROVINCIAL GOVERNMENTS AND LOCAL-LEVEL GOVERNMENTS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 16.\tab Control and Audit of Provincial Accounts and Local-level Government Accounts.
\par 16A.\tab Provincial Audit Service.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41 \ltrch\fcs0 
\b\insrsid3089569 PART VI \endash  GENERAL PROVISIONS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 17.\tab Provision as to secrecy, etc.
\par 18.\tab Obtaining of legal opinions.
\par 19.\tab Audit of other accounts and records.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41 \ltrch\fcs0 
\b\insrsid3089569 PART VII \endash  STAFF, FINANCE AND AUDIT.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 20.\tab Appointment of officers.
\par 20A.\tab Stationing of officers.
\par 20AA.\tab Appointment of Provincial Auditors.
\par 20B.\tab Estimates.
\par 20BA.\tab Funding of Provincial Audit Service.
\par 20C.\tab Special Report.
\par 21.\tab Finance.
\par 22.\tab Bank accounts.
\par 23.\tab Moneys payable to office of Auditor-General.
\par 24.\tab Payments by the office of Auditor-General.
\par 24A.\tab Investment of surplus funds.
\par 25.\tab Contracts for work and services.
\par 25A.\tab Acquisition of properties.
\par 26.\tab Approval required in certain cases.
\par 27.\tab Accounts and records.
\par 28.\tab Audit of office of Auditor-General.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41 \ltrch\fcs0 
\b\insrsid3089569 PART VIII \endash  MISCELLANEOUS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 29.\tab Offences.
\par 30.\tab Time of commencing proceedings.
\par 31.\tab Regulations.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41 \ltrch\fcs0 
\b\insrsid3089569 PART IX \endash  REPEAL AND SAVINGS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\f41\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\insrsid3089569 32.\tab Interpretation.
\par 33.\tab Repeal.
\par 34.\tab Amendment to }{\rtlch\fcs1 \ab0\ai\af41 \ltrch\fcs0 \cs92\b0\i\caps0\insrsid3089569 Public Finances (Management) Act 1986}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\insrsid3089569 .
\par 35.\tab Savings.
\par 36.\tab Audit fees and charges payable under the repealed provisions.
\par \sect }\sectd \ltrsect\binfsxn2\binsxn2\sbkodd\pgnrestart\linex0\headery1000\footery1000\endnhere\titlepg\sectdefaultcl\sftnbj {\headerl \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 
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\cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\pard\plain \ltrpar\s59\qj \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  = OR ( }
{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 
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\ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2050363 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 ,}{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\insrsid3089569  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2050363 
2.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  <= 0 \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2050363 0}}}
\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2050363 0}}}
\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2050363 s. }}}
\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2050363 2.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 \cell }\pard \ltrpar\s59\qc \li0\ri0\widctlpar\intbl
\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\fs24\insrsid3089569 Audit 1989}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 
\par }}{\headerr \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil 
\cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\pard\plain \ltrpar\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\fs24\insrsid3089569 Audit 1989}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 \cell 
}\pard \ltrpar\s59\qr \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\insrsid3089569  = OR ( }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt 
{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2050363 2.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  = Preamble* \\* MERGEFORMAT }}{\fldrslt {
\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2050363 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 ,}{\field{\*\fldinst {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2050363 2.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  <= 0 \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2050363 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2050363 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2050363 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2050363 2.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569  }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2050363 4}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  \endash }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569  }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2050363 5}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\insrsid3089569  \endash }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 
\par }}\pard\plain \ltrpar\s106\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\insrsid3089569 INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 
\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid3089569 AN ACT
\par entitled
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb480\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs30\alang1025 \ltrch\fcs0 \b\caps\f41\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af41\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid3089569 Audit Act }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid3089569 1989}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid3089569 ,
\par }\pard\plain \ltrpar\s66\qj \fi-720\li720\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af41\afs24 \ltrch\fcs0 
\b0\fs24\insrsid3089569 Being an Act as authorized by Section 214 (}{\rtlch\fcs1 \ab0\ai\af41\afs24 \ltrch\fcs0 \cs51\b0\i\fs24\insrsid3089569 functions of the Auditor-General}{\rtlch\fcs1 \ab0\af41\afs24 \ltrch\fcs0 \b0\fs24\insrsid3089569 ) of the }{
\rtlch\fcs1 \ab0\ai\af41\afs24 \ltrch\fcs0 \cs92\b0\i\fs24\insrsid3089569 Constitution}{\rtlch\fcs1 \ab0\af41\afs24 \ltrch\fcs0 \b0\fs24\insrsid3089569 
 to expand and provide in more detail for the functions of the Auditor-General and to confer additional functions and duties on the Auditor-General and to provide for fees and charges payable to the Auditor-General and to effect repeals and amendments con
sequential thereon, and for related purposes.
\par }\pard\plain \ltrpar\s83\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART I. \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 PRELIMINARY.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 1.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 In this Act, unless the contrary intention appears\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid3089569 \'93accountable officer\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means a person who\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 is an officer; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 authorizes the collection or payment of public moneys or accounts for stores, whether or not he is an officer;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid3089569 \'93accounts and records\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  includes any accounts, deeds, writings and documents and other records of information, whether compiled, recorded or stored by mic
rofilm or electronic process or otherwise;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93approved bank\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
 means a bank carrying on business in the country and approved by the Minister, by notice in the National Gazette, for the purposes of this Act;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Auditor-General\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means the person occupying the office established by Section 213 (}{\rtlch\fcs1 \ai\af41\afs24 
\ltrch\fcs0 \cs51\i\fs24\insrsid3089569 establishment of the office of Auditor-General}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ) of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Constitution}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  (and includes, where appropriate, the Office of the Auditor-General);
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93constituent law\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 , in relation to a public body, means the Act by or under which the pu
blic body is established or carries on its operations;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Financial Instruments\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means Financial Instruments authorized and issued under Section 117 of the }{\rtlch\fcs1 
\ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Public Finances (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93fiscal year\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
, in relation to a public body to which Part III applies, means the year ending on 31 December in each year, or, where some other date is specified by or under its constituent law, that date, and otherwise means the year ending 31 December;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93Government association\'94) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s1(a); amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s5.}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Government association\'94}{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means an association (other than a Provincial Government association) incorporated under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 
Associations Incorporation Act 1966}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  which\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
is funded in whole or in part by public moneys; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 has as its objectives or one of its objectives the development of Governmental or inter-Governmental administration or co-operation;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93Government-owned company\'94) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s1(a);  Section 1 (definition of \'93Government-owned company\'94) amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Mineral Resources Development Company Pty Limited (Privatisation) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
 1996, s12;  Section 1 Amended by No. 1 of 2007, s. 14.}}\chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 Amended by No. 1 of 2007, s. 14.}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Government-owned company\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569  means a company incorporated under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Companies Act 1997}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ,
 a majority of the shares in which are held by, or on behalf of, the State but does not include the company referred to as \'93the Company\'94 in the Petromin PNG Holdings Limited Authorisation Act 2006 or any subsidiary of that company;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93information storage device\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 a computer; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 papers or other materials on which there are marks, symbols, perforation or other indicators having a meaning for persons qualified to interpret them; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 a disc, tape or other device on which information may be stored; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 a device, electronic or otherwise, capable of storing information;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid3089569 \'93property\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means real and personal property;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93Provincial Audit Service\'94) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s1(a).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Provincial Audit Service\'94}{\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\insrsid3089569  means a Provincial Audit Service established under Section 16A;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93Provincial Auditor\'94) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s1(a).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Provincial Auditor\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569  means a Provincial Auditor appointed under Section 113(2) of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\insrsid3089569  and Section 20AA;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93Provincial Government association\'94) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s1(b); amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s5.}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Provincial Government association
\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means an association incorporated under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Associations Incorporation Act}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569  (Chapter 142) which\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
is funded in whole or in part by a Provincial Government or Provincial Governments; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 has as its objectives or one of its objectives the development of Provincial Government administration or co-operation between\endash 
\par }\pard\plain \ltrpar\s43\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3089569 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Provincial Governments; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 a Provincial Government and the National Government; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Provincial Governments and the National Government;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93Provincial Government-owned company\'94) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s1(b); amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s5.}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93
Provincial Government-owned company\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means a company incorporated under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Companies Act 1997}{\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\insrsid3089569  a majority of the shares in which are held by, or on behalf of, a Provincial Government or Provincial Governments;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93provincial law\'94) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s1(b).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93provincial law\'94}{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 , in relation to a province, means\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
a law made by a provincial legislature in accordance with the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 ; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 a law adopted by a Provincial Government in accordance with Section 120 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid3089569 \'93the Public Account\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means the Public Account established under Section 10 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 
Public Finances (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  consisting of\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
the Consolidated Revenue Fund; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the Trust Fund;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid3089569 \'93public body\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
 means any body, authority or instrumentality (corporate or unincorporate) established by or under an Act or a Constitutional law, other than the Auditor-General or a body, authority or instrumentality incorporated under the }{\rtlch\fcs1 \ai\af41\afs24 
\ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Companies Act 1997}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93public moneys\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
 includes all revenue and loans, trust and other moneys raised or received, and all bonds, debentures and other securities received\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
by any person on behalf of the State; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 by an officer in his capacity as such on behalf of any other person;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93public project\'94) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995  (No. 5 of 1995), s1(c).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93public project\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569  means a project funded by a loan the repayment or part of the repayment of which is, or is to be, made out of public moneys;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93Registered Company Auditor\'94) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s1(d).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Registered Company Auditor\'94}{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means a Registered Company Auditor as defined in Section 2 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Accountants Act 1996}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 ;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 1 (definition of \'93relevant body\'94) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s1(e).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93relevant body\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569  means a body specified in Section 3(2);
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93subsidiary corporation\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  has the meaning given to it in Section 49 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid3089569 Public Finances (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93stores\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means goods and chattels of any kind that are or are intended 
to be the property of, or in the possession or under the control of, the State;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Trust Account\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means a Trust Account established under Section 15 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid3089569 Public Finances (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93Trust Fund\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means the fund established by Section 10 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid3089569 Public Finances (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 2.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Application of Act in relation to information storage devices, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 For the purposes of this Act\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
a provision of this Act authorizing the Auditor-General or a person authorized by him to have full and free 
access to, or to search accounts and records, authorizes the Auditor-General or a person authorized by him in a case where accounts or records are kept by means of an information storage device, to have free access to, or to search, as the case may be, th
e information contained in the accounts or records, or extracts from, the accounts or records as the Auditor-General, or a person authorized by him, requests; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 a person who is entitled, by or under this Act, to take a copy of, or extracts from, accou
nts or records, is entitled in a case where accounts or records are kept by means of an information storage device, to take a copy of, or extract from, the information contained in the accounts or records; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 a requirement under this Act to produce ac
counts or records to the Auditor-General or to a person authorized by him shall be taken to include a requirement to produce, in a case where the accounts or records are kept by means of an information storage device, the information contained in the acco
unts or records, or in such extracts from the accounts or records as the Auditor-General or a person authorized by the Auditor-General requests; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 a provision of this Act authorizing or requiring the Auditor-General to inspect, examine or audit accoun
ts or records includes, in a case where the accounts or records are kept by means of an information storage device, a requirement authorizing or requiring the Auditor-General to be provided with the information contained in the accounts or records, or in 
such extracts from the accounts or records as the Auditor-General requests.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Without limiting the powers of the Auditor-General or of a person authorized by the Auditor-General, under a provision of this Act, where the Auditor-General, or a person author
ized by the Auditor-General, is entitled, under another provision of this Act, to inspect, examine or audit any account or records and those accounts or records are kept by means of an information storage device, the Auditor-General or a person so authori
zed is entitled to be provided with such reasonable facilities for access to that information storage device as he considers necessary for the performance of his functions under this Act.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART II. \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 AUDIT.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 3.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Functions and duties of the Auditor-General.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The primary functions of the Auditor-General are to inspect and audit, and to report at least once in every fiscal year to the Parliament on the public accounts of Papua New Guinea, and on the control of and on transactions with or concerning the public m
oneys and property of Papua New Guinea, and such other functions as are prescribed by or under a law of Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 3(2) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s2.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 3(2) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s2.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Without limiting the generality of Subsection (1), unless other provision is made by law in respect of the inspection and audit of them, Subsection (1) extends to the accounts, finances and property of all\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Departments of the National Public Service and arms, agencies and instrumentalities of the National Government; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 3(2)(b) amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s5.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 \tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Pr
ovincial Governments and arms, agencies and instrumentalities of Provincial Governments; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 3(2)(c) amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Mineral Resources Development Company Pty Limited (Privatisation) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1996, s13.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 \tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 bodies established by
\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3089569 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 a Constitutional law; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 an Act of the Parliament; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 executive or administrative act of the National Executive; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 a provincial law; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (v)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 executive or administrative act of a provincial executive,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
for governmental or official purposes and subsidiary corporations of such bodies except the company referred to as \'93the company\'94 in the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 
Mineral Resources Development Company Pty Limited (Privatisation) Act 1996}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  and the subsidiaries of that company; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Government associations; and

\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 e}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Government-owned companies; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 f}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 3(2)(f) amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s5.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 \tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Provincial Government associations; and

\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 g}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 3(2)(g) amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s5.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 \tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Provincial Government public projects; and

\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 h}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 public projects.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Notwithstanding that other provision for inspection or audit is made as provided for by Subsection (2), the Auditor-General may, if he thinks it proper to do so, inspect and audit, and r
eport to the Parliament on, any accounts, finances or property of an institution referred to in that subsection, insofar as they relate to, or consist of or are derived from, public moneys or property of Papua New Guinea.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Subject to Section 214 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Constitution}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 , the Auditor-General shall, in such manner and at such times as he thinks proper, inspect and audit all accounts that relate directly or indirectly to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
the collection, receipt, expenditure or issue of public moneys; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the receipt, custody, disposal, issue or use of stores or other property of the State.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (5) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General shall take such action as he thinks necessary to satisfy himself that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
all accounts referred to in Subsection (4) have been reasonably kept; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 
all reasonable precautions have been taken to safeguard the collection and custody of public moneys, and that all applicable laws, directions and instructions have been duly observed and provide an effective check of the assessment and collection of the r
evenue; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 all expenditure of public moneys has been properly authorized and applied to the purposes for which they were appropriated; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 all such expenditure has been properly accounted for; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 e}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 all such expenditure has been made with due regard to economy and the avoidance of waste and extravagance; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 f}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 all reasonable precautions have been taken to safeguard the receipt, custody, disposal, issue and proper use of stores and other property of the State; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 g}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 all applicable laws, directions and instructions have been duly observed; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 h}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the functions performed by, and the operations carried out by the relevant body, are being carried out in an economical, efficient and effective manner; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 i}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the procedures that are followed by the relevant body for reviewing operations carried on by the body are adequate to assess the extent to which those procedures are being carried on in an economical, efficient and effective manner.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (6) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General may, by instrument under his hand, appoi
nt a person to assist him in the discharge of his functions under Subsection (5)(h) and (i) and a person so appointed shall act under the directions of and on terms and conditions determined by the Auditor-General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 4.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Powers of the Auditor-General.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 For the purpose of the performance of his functions and duties under this Act, the Auditor-General may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
authorize any person to inspect and audit any accounts and records that are authorized or required by any law to be inspected or audited by the Auditor-General, and to report to him on the inspection and audit; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 summon any person\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3089569 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 to appear personally before him at a time and place specified by him in writing under his hand; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 to produce to him all accounts and records in the possess
ion or under the control of that person that appear to the Auditor-General to be necessary for the purposes of any inspection or audit authorized or required by any law to be made by the Auditor-General; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
examine on oath or affirmation any person respecting\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3089569 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 the collection, receipt, expenditure or issue of public moneys; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 the receipt, custody, disposal, issue or use of stores and other property of the State; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 all other matters and things necessary for the due exercise and perform
ance of the powers, functions and duties conferred or imposed on the Auditor-General; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
ask such questions of, and make such observations to, any person, and call for such accounts and records and explanations, as he thinks necessary; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 e}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 without fee, cause searches to be made in, and copies or extracts to be taken from, any document, register or record in any Department, Organization or Agency for which the Auditor-General is the auditor.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 A person authorized by the Auditor-General under Subsection (1)(a) has and may exercise the powers of the Auditor-General under Subsection (1)(d) and (e).
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The Auditor-General or a person authorized by him is entitled at all reasonable times to full and free access to all accounts and records that relate, directly or indirectly, to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
the collection, receipt, expenditure or issue of public moneys; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the receipt, custody, disposal, issue or use of stores or other property of the State,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
and may take copies of or extracts from any such accounts and records.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
On request by the Auditor-General or a person authorized by him, an authority established under any law, an officer or employee of any such authority and any other person shall produce to the Auditor-General or a person author
ized by him any accounts or records referred to in Subsection (3) that are specified or described in the request or that relate to a matter specified or described in the request.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (5) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 A person who appears before the Auditor-General when summoned to do so un
der Subsection (1)(b) is entitled to be paid such reasonable expenses as the Auditor-General certifies to be reasonable.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 5.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Power to prosecute.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Where the Auditor-General is satisfied that a person, to whom the provisions relating to audit contained in 
the Constitutional Laws and this Act apply, is guilty of misappropriation, misuse or fraud of public money, stores or property he shall refer the matter, together with a statement of the reasons for being so satisfied, to the Public Prosecutor.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Where a
 matter has been referred to the Public Prosecutor under Subsection (1) and the Public Prosecutor has failed to proceed with the matter after 60 days, the Auditor-General may prosecute the person who in his opinion is guilty of misappropriation of public 
monies.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 6.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Miscellaneous audit provisions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Notwithstanding the preceding provisions of this Part, the Auditor-General may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
in his discretion, dispense with all or any part of the detailed audit of any accounts; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 
after satisfying himself that any accounts of receipts, expenditure or stores have been examined and certified correct by the proper officer, admit the accounts as satisfactory evidence in support of the charges or credits to which they relate; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 if 
an account of expenditure is defective for want of a certificate or supporting document or of due stamping, or otherwise, admit the account if he is satisfied, by the explanation given by the accounting officer or by other evidence, that it is proper to d
o so.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
If an account of expenditure cannot be produced to the Auditor-General or a person authorized by him the Minister may, if he is satisfied as to the correctness of the expenditure, authorize the amount of expenditure to stand, and the Auditor-Gener
al shall accept the authorization instead of the missing account.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 7.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Reports by Auditor-General.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
may, at any time, report to the Minister on any matter arising under this Act relating to the collection, receipt, expenditure or 
issue of public moneys or the receipt, custody, disposal, issue or use of stores and other property of the State, or to the accounting for such moneys, stores or property; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 shall report to the Minister any irregularities revealed by any inspection or audit that, in the opinion of the Auditor-General, are of sufficient importance to justify his so doing.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Whenever he thinks it proper to do so, the Auditor-General may transmit to the Minister the name of any person who, in the opinion of the Auditor
-General, has failed to comply with any of the provisions of this Act, together with details of the alleged non-compliance.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (2A)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 7(2A) inserted  by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s3(a).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 7(2A) inserted  by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s3(a).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 In a report under this section the Auditor-General shall specify\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
whether the financial statements, to which the report relates, are based on proper accounts and records; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 whether the financial 
statements, to which the report relates, are in agreement with the accounts and records and whether they show fairly the financial operations for the period which they cover and the state of affairs as at the end of that period; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 whether the receipt and payment and investment of moneys and the acquisition and disposal of assets during the year have been in accordance with the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3089569 
Public Finances (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 such other matters arising out of the financial statements, to which the report relates, as the Auditor-General considers should be reported.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Where the Auditor-General has carried out his functions under Section 3(5)(h) and (i) in relation to a relevant body he shall prepare a report to the National Parliament that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 may inclu
de such information as he thinks desirable in relation to matters referred to in the report; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 may include any recommendations arising out of the audit that he thinks fit to make; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 shall set out his reasons for opinions expressed in the report,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
and may send a copy of such report to the Minister and to the Head of the relevant body.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (4)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 7(4) added by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s3(b).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 7(4) added by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s3(b).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 
The Auditor-General may at any time submit to the Speaker for presentation to the Parliament a special report on any matter that is of such importance or urgency that, in the opinion of the Auditor-General, it should not be deferred until the presentation
 of his annual report to Parliament.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART III. \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 PUBLIC BODIES.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 8.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Audit.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The provisions of this section apply to and in respect of all public bodies and subsidiary corporations notwithstanding any provision to the contrary in any other law and notwiths
tanding and without regard to any exceptions, limitations, conditions, additions or modifications contained in any other law.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 8(2) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s4(a).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 8(2) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s4(a).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Subject to this section, the Auditor-General shall inspect and audit\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
the accounts and records and financial transactions; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the records relating to the assets and liabilities and assets in the custody,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
of each public body and shall promptly draw the attention of the Minister, and of the Minister responsible for the body to any irregularity disclosed by the inspection and audit 
that is, in the opinion of the Auditor-General, of sufficient importance to justify his so doing and shall report to them the results of his inspection and audit of any accounts and records under this section in respect of each financial period for which 
financial statements are prepared.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The Auditor-General may, in his discretion, dispense with the whole or any part of the detailed inspection and audit of any accounts and records referred to in Subsection (2).
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (4)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 8(4) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s4(b).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 8(4) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s4(b).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General shall report, on all financial statements furnished to him under Section 63(4) of the }{
\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Public Finances (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  by each public body, to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 the Minister; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the Minister responsible for the body.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (4A)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 8(4A) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s4(c).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 8(4A) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s4(c).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 A report under Subsection (4) shall specify\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
whether the financial statements, to which the report relates, are based on proper accounts and records; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 whether the financial statements, to which the report relates, are in agreement with the accounts and records and, in the case of\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3089569 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 a public body or subsidiary corporation\endash declared by its constituent law to be a trading enterprise; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Government-owned company\endash empowered by its Articles of Association to trade,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 whether the financial statements to which the report relates show fairly\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3089569 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 the financial operations for the period which they cover; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 the state of affairs at the end of that period.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (5) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General may, in his discretion, for the purpose of assisting him in an audi
t and inspection under Subsection (2), employ a Registered Company Auditor who shall act under the direction of the Auditor-General and on terms and conditions determined by the Auditor-General.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (5A)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 8(5A) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s4(d).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 8(5A) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s4(d).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
A body which is liable to audit by the Auditor-General shall not appoint a Registered Company Auditor to carry out the functions and powers of the Auditor-General under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Constitution
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  and this Act.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (6) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The Auditor-General, or a person authorized by him to carry out or assist in carrying out an inspection or audit under this section\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
is entitled at all reasonable times to full and free access to all accounts, records, documents and papers of the public body or subsidiary company relating, directly or indirectly, to the receipt or payment of moneys by it, or to the acquisition, receipt
, custody or disposal of assets by it; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 may make copies of, or take extracts from, any such accounts, records, documents or papers; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 may require any person to furnish him with such information in his possession or to which he has access as the
 Auditor-General, or the person carrying out, or assisting in carrying out the inspection or audit thinks necessary for the purposes of the functions of the Auditor-General under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 
Constitution}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  and this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (7) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 A person who fails to comply with a requirement under Subsection (6) is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Penalty:\tab A fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 9}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\caps\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 9 repealed by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s5.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\caps\fs24\insrsid3089569 .\tab [}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\caps\fs24\insrsid3089569 Repealed}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 .]
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART IV. \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 AUDIT FEES AND CHARGES.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 10.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Application of this Part.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 10 amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s6.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Subject to Section 11, this Part applies to all relevant bodies subject to audit by the Auditor-General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 11.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Exemption.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 11 repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s7.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Where, in relation to any financial year, a relevant body is unable to pay audit fees and charges which may be levied under this Part, the Auditor-General may, on satisfactory evidence to that effect, exempt it from payment of su
ch audit fees and charges or a proportion of such audit fees and charges.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 12.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Auditor-General to levy audit fees and charges.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 12 amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s8.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Where the Auditor-General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
carries out an audit and inspection of the accounts and records of a relevant body; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 makes a report authorized under this Act or any other law relating to the accounts and records of a relevant body,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
he shall levy on that relevant body audit fees and charges in accordance with a scale determined under Section 14.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 13.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Relevant body, etc., to pay audit fees and charges.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 13 repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995  (No. 5 of 1995), s9. ; amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s5.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Any audit fees and charges levied under Section 12 on a relevant body (other than a Department of the National Public Service, a Provincial Government or a Local-level Governmen
t) are a debt due to the State and are payable to the Auditor-General in the prescribed manner.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 14.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Auditor-General to fix audit fees, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 The Auditor-General shall, from time to time, in a manner approved by the Minister, fix a scale of audit fees and charges payable under this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 15.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Audit fees, etc., to be paid into the appropriate bank account.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 All audit fees and charges received by the Auditor-General under this Act shall, after deduction of any sums due to a Registered Company Auditor employed by t
he Auditor-General under Section 8, be paid into the appropriate bank account under Section 22.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART V.}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Part V. repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s2.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs84\fs24\insrsid3089569  \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
PROVINCIAL GOVERNMENTS AND LOCAL-LEVEL GOVERNMENTS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 16.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Control and Audit of Provincial Accounts and Local-level Government Accounts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 16(1) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s10(a);  Section 16(2) repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s10(b);  Section 16(3A) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 
Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s10(c);  Section 16(3B) inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s10(c);  Section 16(6) repealed by the }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995
 (No. 5 of 1995), s10(d);  Section 16 repealed and replaced by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s2.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The provisions of this Part apply to all Provincial Governments and Local-level Governments, bodies and projects specified in Subs
ection (2) notwithstanding any provision to the contrary in any other law and notwithstanding and without regard to any options, limitations, conditions, additions or modifications contained in any other law.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Subject to this Part, the provisions of Section 214 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3089569 functions of the Auditor-General}{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 ) of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Constitution}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
 extended to the accounts, moneys and property of each\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Provincial Government; and

\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Local-level Government as specified in Section 26(3) of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 ; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 subsidiary corporation of a Provincial Government; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 body established by\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid3089569 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 a provincial law; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\insrsid3089569 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 executive or administrative act of a Provincial Executive Council; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 e}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Provincial Government Association; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 f}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Provincial Government-owned company; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 g}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 public project, where the repayment or part repayment of the loan is to be made out of provincial moneys.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The annual report of the Auditor-General on each Provincial Government and Local-level Government for a fiscal year shall be prepared by 30 April in the year succeeding and shall be submitted to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
the Minister responsible for Provincial Government and Local-level Government matters, who shall table it in Parliament at its meeting immediately following the receipt by him of the report; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the Minister responsible for finance matters; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the Provincial Government and Local-level Governments concerned; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the National Economic and Fiscal Commission.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General shall, in a report under this section on the financial statements of a Provincial Government or Local-level Government, specify\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
whether the financial statements are based on proper accounts and records; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 whether the financial statements are in agreement with the accounts and records and whether they show fairly the financial operations for the period which they cover and the state of affairs at the end of that period; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 whether the receipt and payment and investment of moneys and the acquisition and disposal of assets during the period covered by the financial statements have been in accordance with the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid3089569 Public Finances (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  and the provincial law; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 such other matters arising out of the financial statements as the Auditor-General considers should be reported.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (5) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General shall, in a report under this section on the financial statements of a relevant body, specify\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 whether
 the financial statements are based on proper accounts and records; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 whether the financial statements are in agreement with the accounts and records to which they relate and whether they show fairly the financial operations for the period which they
 cover and the state of affairs at the end of that period; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 whether the receipt and payment and (where appropriate) the investment of moneys and acquisition and disposal of assets of the body have been in accordance with its constituent law; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 such other matters arising out of the financial statements as the Auditor-General considers should be reported.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (6) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General may, in his discretion, dispense with the whole or any part of the detailed inspection and audit of any accounts, money
s and property referred to in Subsection (2).
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (7) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The Auditor-General may, in his discretion, for the purpose of assisting him in an audit inspection under Subsection (2), employ a Registered Company Auditor who shall act under the direction of the Auditor
-General and on terms and conditions determined by the Auditor-General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 16A.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Provincial Audit Service.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 16A inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s2.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General may, by notice in the National Gazette, establish a Provincial Audit Service in a province.

\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART VI. \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 GENERAL PROVISIONS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 17.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Provision as to secrecy, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Subject to Subsection (3), the provisions of this Act are not limited by any provision 
of any other Act or subordinate enactment relating to the secrecy of information or restricting or prohibiting access to accounts and records.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Subject to Subsection (3), notwithstanding\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 anything in any other law; or

\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the taking of an oath or the making of an affirmation or declaration of secrecy,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
no person is guilty of an offence or is otherwise liable by reason of anything done in compliance with this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Subsection (1) or (2) does not apply in any case in which,
 and to the extent that, an Act or subordinate enactment specifically excludes the operation, in whole or in part of that subsection.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Except as required or authorized by or under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 
Constitution}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 , the Auditor-General or any other person shall not discl
ose (except in the course of his duty to another person performing duties under this Act), any information that has come to his knowledge by reason, directly or indirectly, of the provisions of this Act, in any case where the person from whom the informat
i
on was obtained, or from whose possession or control the accounts and records from which the information was derived were produced, could not, but for this section, have lawfully disclosed the information or produced the accounts and records to the Audito
r-General or an authorized person.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (5) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Subsection (4) does not prevent the Auditor-General from making or disclosing in any report or communication under this Act any conclusions, observations or recommendations that are based on information referred to in that subsection.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 18.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Obtaining of legal opinions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 The Auditor-General is entitled to present to the Principal Legal Adviser a written case as to any legal question concerning\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
the powers, functions or duties of the Auditor-General; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the collection, receipt, expenditure or issue of public moneys; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the receipt, custody, disposal, issue or use of stores or other property of the State; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 the accounting for any such moneys, stores or property,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
and the Principal Legal Adviser shall give him a written legal opinion on the case.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 19.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Audit of other accounts and records.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Where, by or under any oth
er Act, provision is made for the audit of any accounts by the Auditor-General, the audit shall be carried out in accordance with the provisions of that Act, and the provisions of this Act, with the necessary modifications, apply to and in relation to tha
t audit accordingly.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART VII. \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 STAFF, FINANCE AND AUDIT.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 20.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Appointment of officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General may, within the limits of funds lawfully available to him, appoint\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
such officers and employees as, in his opinion, are necessary for the efficient performance of his functions; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 a lawyer as counsel; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 such temporary and casual employees as he considers necessary.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General is authorized, in respect of persons appointed under Subsection (1), to exercise the powers and
 perform the duties and functions of the Department of Personnel Management and of a Departmental Head under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid3089569 Public Services (Management) Act 1995}{\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\insrsid3089569  that relate to personnel management, including the determination of terms and conditions of employment.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The Auditor-General may set classification standards for persons appointed under Subsection (1) to conform with the classification recognized by the Auditor-General for the purpose of the office.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Where, immediately before his appointment, an office
r appointed under Subsection (1) was an officer of the Public Service, his service as an officer in the Office of the Auditor-General shall be counted as service in the Public Service for the purpose of determining his rights (if any) in respect of
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 le
ave of absence on the ground of illness; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 furlough, or pay in lieu of furlough (including pay to dependants or personal representatives on the death of an officer).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 20A.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Stationing of officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 20A inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s11.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
In order to carry out his duties under this Act more effectively, the Auditor-General may station in any relevant body or other body liable to audit by the Auditor-General, any person employed in his office and the relevant body
 or other body shall provide the necessary office accommodation for any person so stationed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 20AA.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Appointment of Provincial Auditors.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 20AA inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s3.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General shall appo
int for each province an officer to be Provincial Auditor for the province.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Provincial Auditor shall\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
be Head of the Provincial Audit Service in the province; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 otherwise assist the Auditor-General to carry out his functions in relation to the province as specified in the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3089569 
Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  and in this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General shall assign to the Provincial Audit Service such additional officers and other officers and employees as he considers necessary.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 20B.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Estimates.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 20B inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s12.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The Auditor-General shall prepare annually estimates of the sums that will be required for the payment of salaries, allowances and expenses of his office during the next ensuing financial year for consideration by the Permanent Parliamentary Committee on 
Public Accounts for recommendation to the Prime Minister for approval in conformity with Section 225 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3089569 Constitution}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 .

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 20BA.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Funding of Provincial Audit Service.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 20BA inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment No. 2) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 12 of 1995), s4.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The N
ational Government shall ensure that adequate funding is made available to enable each Provincial Audit Service to carry out its functions.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 20C.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Special Report.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 20C inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s13.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Where the Audit
or-General is of the opinion that the amounts provided for the office of Auditor-General in the estimates submitted to Parliament are not sufficiently adequate to enable him to fulfil his responsibilities, he may make a special report to the Parliament.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 21.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Finance.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The State shall pay each year to the Auditor-General such sum as is determined by the National Executive Council after consideration of estimates subm
itted by the Auditor-General as is sufficient to enable the performance of the functions of the Auditor-General.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 21(2) amended by the Appropriation (Administrative Arrangements) Act 1996 (No. 37 of 1996), s1.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 21(2) amended by the Appropriation (Administrative Arrangements) Act 1996 (No. 37 of 1996), s1.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The sums payable under Subsection (1) shall be paid out of the Consolidated Revenue Fund.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 22.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Bank accounts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General may open and maintain an account or accounts with an approved bank or approved banks, and shall at all times maintain at least one such account.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 All moneys paid to the Auditor-General shall be paid into an account referred to in Subsection (1).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 23.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Moneys payable to office of Auditor-General.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 There are payable to the Auditor-General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
such sums as are appropriated under Section 21; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 such other sums as are payable to the Auditor-General under this Act and any other law.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
Moneys payable to the Auditor-General under Subsection (1)(a) shall be paid in such amounts and at such times as the Departmental Head of the Department responsible for financial management determines.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 24.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Payments by the office of Auditor-General.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 The moneys of the Auditor-General to which this Act applies may be applied only in payment or discharge of the expenses, obligations and liabilities of the Auditor-General arising under this Act or any Constitutional Law.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 24A.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Investment of surplus funds.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 24A inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s14.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The Auditor-General may invest in suitable investments any moneys at credit of his bank accounts surplus to his immediate requirements.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 25.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Contracts for work and services.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Subject to Subsection (2), tenders shall be publicly invited and contracts taken by the Auditor-General for all works, supplies and services.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 Subsection (1) does not apply to any works, supplies and services\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
that are to be executed, furnished or performed by the State or an arm, agent or instrumentality of the State; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 in respect of which the Auditor-General certifies that the inviting of tenders is impracticable or inexpedient.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 25A.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Acquisition of properties.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 25A inserted by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s15.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General may acquire and dispose of real and personal properties.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 26.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Approval required in certain cases.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The provisions of this section apply notwithstanding any provision to the contrary in any other law and notwithstanding and without regard to any exceptions, limitations, conditions, additions or modifications contained in any other law.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-Ge
neral shall not, except with the approval of the Head of State, acting on advice, enter into a contract of an amount, or of property to a value, (or both) exceeding K300,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 27.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Accounts and records.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General shall cause to be kept prope
r accounts and records of the transactions and affairs of the Office of Auditor-General and shall do all things necessary to ensure that all payments out of the moneys of the Auditor-General are correctly made and properly authorized and that adequate con
trol is maintained over the assets of, or assets in the custody of the Auditor-General and over the incurring of liabilities by the Auditor-General.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Auditor-General shall, before 30 June in each year, prepare and furnish to the Head of State a repor
t of its operations for the year ending 31 December preceding, together with the financial statements in respect of that year, for presentation to the National Parliament in accordance with Section 19 of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid3089569 Organic Law on Certain Constitutional Office-holders}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 .
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
A financial statement under Subsection (2) shall be in a form approved by the Minister in consultation with the Auditor-General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 28.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Audit of office of Auditor-General.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The Head of State, acting on the advice of the Auditor-General, shall appoint a person who is a Registered Public Accountant under the }{\rtlch\fcs1 \ai\af41\afs24 
\ltrch\fcs0 \cs92\i\fs24\insrsid3089569 Accountants Act 1996}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  to audit the accounts and records of the Office of the Auditor-General.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 The person appointed under Subsection (1) shall, 
in conducting an audit of and preparing a report on the accounts and records of the Auditor-General, have the same powers, and be subject to the same requirements as the Auditor-General when auditing and reporting on the accounts and records of a public b
ody.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
The person appointed under Subsection (1) shall deliver to the Auditor-General a report of an audit conducted under this section.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART VIII. \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 MISCELLANEOUS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 29.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Offences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 A person who hinders or obstructs the Auditor-General, or a person autho
rized by the Auditor-General, in the exercise and performance of his powers, functions and duties is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Penalty:\tab In the case of an offence by a natural person, a fine not exceeding K10,000.00 or imprisonment for a term not exceeding two years; in the case of a person other than a natural person, a fine not exceeding K20,000.00.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid3089569 (2)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 29(2) amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s16, by inserting the words \'93is guilty of an offence\'94 after Paragraph (g).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\insrsid3089569  }{\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\insrsid3089569 A person who, without lawful excuse (proof of which is on him)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
refuses or fails to attend, or wilfully neglect to attend at a time and place required by the Auditor-General, or a person authorized by the Auditor-General, for the purposes of being examined; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 refuses or wilfully neglects to produce any accounts and records; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 refuses to allow the Auditor-General, or a person authorized by the Auditor-General, to make copies or extracts from any documents, registers or records; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 refuses to be sworn or make an affirmation; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 e}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 refuses to answer a lawful question; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 f}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 makes or subscribes any statutory declaration or affirmation knowing it to be false; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 g}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 wilfully and corruptly gives false evidence in the course of his examination before the Auditor-General, or a person authorized by the Auditor-General,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid3089569 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid3089569 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Section 29(2) amended by the }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569 Audit (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid3089569  1995 (No. 5 of 1995), s16, by inserting the words \'93is guilty of an offence\'94 after Paragraph (g).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Penalty:\tab In the case of a natural person, a fine not exceeding K10,000.00 or imprisonment for a term not exceeding two years; in the case of a person other than a natural person, a fine not exceeding K20,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 30.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Time of commencing proceedings.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Proceedings in respect of an offence under Section 29 shall be commenced within two years of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
the date on which the offence was committed; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 where the offence was committed on more than one date, the latest date on which it was committed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 31.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Regulations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 
The Head of State, acting on advice, may make Regulations not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out o
r giving effect to this Act and in particular for prescribing penalties of fines not exceeding K200.00 or imprisonment for a term not exceeding six months for offences against the Regulations.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid3089569 PART IX. \endash  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 REPEAL AND SAVINGS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 32.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 In this Part, }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid3089569 \'93the repealed provisions\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  means the provisions repealed by Section 33.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 33.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Repeal.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 The following provisions are repealed:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid3089569 
Auditor-General (Fees and Charges) Act}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  (Chapter 396);
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Section 62(4)(a) and (b), Section 63 and Part IX of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3089569 Public Finances (Management) Act 1986}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 34.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Amendment to }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs92\i\caps\fs24\insrsid3089569 Public Finances (Management) Act 1986}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 .
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 The }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3089569 Public Finances (Management) Act 1986}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569  is amended\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 a}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
in Section 2, in the definition of \'93public body\'94 by inserting after the words \'93other than\'94 the following:\endash 
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 \'93the Auditor-General or the Office of the Auditor-General or\'94; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid3089569 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid3089569 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\insrsid3089569 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 
in Section 62(4), by adding the following:\endash 
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 \'93report to the Minister in accordance with Part II of the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid3089569 Audit Act 1989}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid3089569 .\'94.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 35.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Savings.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 Where, immediately before the coming into operati
on of this Act, the Auditor-General or a person authorized by him was authorized or required to carry out an inspection and audit of any accounts and records and make any report thereon, and such inspection and audit had not been commenced or completed or
 
the report made before that coming into operation, the inspection and audit shall be carried out and the report made in accordance with the appropriate provisions of this Act and audit fees and charges on such audit and inspection and report shall be levi
ed and payable under this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid3089569 36.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\insrsid3089569 Audit fees and charges payable under the repealed provisions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\insrsid3089569 All audit fees and charges leviable, levied or payable under the repealed provisions (other than those to which Section 29 relates) and remaining unlevied or un
paid as at the date of the coming into operation of this Act shall remain levyable and payable in accordance with the provisions of the repealed provisions until fully paid.
\par 
\par 
\par Office of Legislative Counsel, PNG
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