The Public Audit Act

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CHAPTER 418
THE PUBLIC AUDIT ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Sections Title
PART I
PRELIMINARY PROVISIONS
1. Short title.
2. Application.
3. Interpretations.
PART II
THE CONTROLLER AND AUDITOR-GENERAL
4. Appointment of Controller and Auditor-General.
5. Constitutional mandates.
6. Tenure of office.
7. Removal from office.
8. Appointment of acting Controller and Auditor-General.
9. Responsibilities of Controller and Auditor-General.
10. Functions of Controller and Auditor-General.
11. Powers of Controller and Auditor-General.
12. Power to make recommendations.
13. Independence and status.
14. Immunity from legal proceedings.
15. Access to information.
16. Engagement of experts.
17. Scope of audit.
18. Audit standards and code of ethics.
19. Audit fees.
PART III
THE NATIONAL AUDIT OFFICE
20. National Audit Office.
21. Common seal.

Scope of audit.
18. Audit standards and code of ethics.
19. Audit fees.
PART III
THE NATIONAL AUDIT OFFICE
20. National Audit Office.
21. Common seal.

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
22. Functions of National Audit Office.
23. Independence of National Audit Office and its staff.
24. Employment and management of officers.
25. Obligation of officers.
PART IV
TYPES OF AUDITS
26. Regularity audit.
27. Forensic audit.
28. Performance audit.
29. Other audits.
PART V
AUDIT OF PUBLIC AUTHORITIES AND OTHER BODIES
30. Public authorities and other bodies.
31. Submission of accounts.
32. Audit of public authorities or bodies.
33. Contracting of audits.
PART VI
REPORTING OF AUDITS
34. Annual reports.
35. Reports on forensic and performance audits.
36. Special audit reports.
37. Reports on audit of public authorities or other bodies.
38. Parliamentary Oversight Committee.
39. Reports as public documents.
40. Annual Audit report of Controller and Auditor-General.
PART VII
FINANCES AND AUDIT
41. Funds for National Audit Office.
42. Appointment of accounting officer.
43. Annual reports and financial statements.
44. Estimates of revenues and expenditure.
45. Accountability.
46. Audit of accounts.

accounting officer.
43. Annual reports and financial statements.
44. Estimates of revenues and expenditure.
45. Accountability.
46. Audit of accounts.

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
PART VIII
MISCELLANEOUS PROVISIONS
47. Offences and penalties.
48. Oath on appointment.
49. Regulations.
PART IX
CONSEQUENTIAL AMENDMENTS
50–51. Omitted.
SCHEDULE

SCELLANEOUS PROVISIONS
47. Offences and penalties.
48. Oath on appointment.
49. Regulations.
PART IX
CONSEQUENTIAL AMENDMENTS
50–51. Omitted.
SCHEDULE

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CHAPTER 418
THE PUBLIC AUDIT ACT
PREAMBLE
WHEREAS the Constitution of the United Republic of Tanzania establishes
the office of the Controller and Auditor-General and charges the holder
thereof with the mandate of authorising the use of money to be paid out
of the Consolidated Fund upon being satisfied that, Article 136 of the
Constitution has or shall be complied with, ensuring the money authorised
to be charged on the Consolidated Fund or the use of which is authorised
by law, examining how Government resources have been spent for purposes
connected and incurred in accordance with authorisation and auditing and
reporting on the accounts, financial statements and financial management
of the Government Ministries, Independent Departments, Executive
Agencies, Public Authorities and Donor Funded Projects, Local Government
Authorities, the Judiciary, the National Assembly and other bodies;
AND WHEREAS the discharge of the mandate of Controller and Auditor-
General is intended to promote accountable democratic institutions by
preventing financial malpractice, corruption, delivery of information
to taxpayers about the carrying out of Government policies and
programmes;
AND WHEREAS the effective supreme audit institution promote and
enhance transparency accountability and predictability of Government
performance;
AND WHEREAS the performance of functions and the exercise of powers
of the Controller and Auditor-General requires a strong institutional
framework equipped with tools of modern technology, trained and
skilled personnel supported by a comprehensive legal regime;
NOW THEREFORE, be it ENACTED by Parliament of the United
Republic of Tanzania as follows:

skilled personnel supported by a comprehensive legal regime;
NOW THEREFORE, be it ENACTED by Parliament of the United
Republic of Tanzania as follows:

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
[1st July, 2008]
[GN. No. 96 of 2008]
Acts Nos. 11 of 2008
15 of 2010
1 of 2013
11 of 2015
3 of 2021
GN. No. 119 of 2008
PART I
PRELIMINARY PROVISIONS
1.–(1) This Act may be cited as the Public Audit Act. (2) [Omitted.]
2. This Act shall apply in relation to the conduct of audit and
other operations under the jurisdiction of the Controller and
Auditor-General provided for under the Constitution and any
other laws. 3.

of audit and
other operations under the jurisdiction of the Controller and
Auditor-General provided for under the Constitution and any
other laws. 3.

In this Act, unless the context otherwise requires-
“accounting officer” means an officer appointed by the Paymaster
General or by relevant laws and charged with the duty of
accounting for any service in respect of which money have
been appropriated by the National Assembly or any person to
whom issues are made from the Consolidated Fund;
“appropriate minister” means a Minister responsible for
audited sector;
“Attorney General” means the officer referred to in article 59
of the Constitution;
“audit standards” means standards issued by local and
international audit and accounting bodies determined by
the Controller and Auditor-General to be applied in the
conduct of his functions;
“auditee” means an entity or body audited under this Act;
“code of ethics and conduct” means a code of ethics and
conduct for the Public Service and shall include the
relevant Professional Codes of Ethics and Conduct and the
Public Service Leadership Codes of Ethics and Conduct
Short title
Application
Interpretations
Act No. 3 of 2021 s. 39
Cap. 2

thics and Conduct and the
Public Service Leadership Codes of Ethics and Conduct
Short title
Application
Interpretations
Act No. 3 of 2021 s. 39
Cap. 2

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THE PUBLIC AUDIT ACT [CAP. 418 R.E.

Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.460
THE PUBLIC AUDIT ACT [CAP. 418 R.E.

2023]
and as well the code of ethics and conduct developed by
the National Audit Office for its staff;
“Consolidated Fund” means the Consolidated Fund of the
Government of the United Republic referred to under
Article 135 of the Constitution;
“Constitution” means the Constitution of the United
Republic of Tanzania;
“Controller and Auditor-General” means the Officer referred
to in Article 143 of the Constitution;
“financial year” means, in relation to-
(a) Central and Local Government, a period of twelve
months ending on 30th June of each year;
(b) a public authority or other body, the period specified
by or under the relevant law or instrument relating to
that authority or body or as shall be determined by the
competent authority of that authority or body;
“forensic audit” means audit aiming at prevention and
detection of irregularities, such as fraud, embezzlement
and corruption and application of auditing skills to
situations that have legal consequences;
“generally accepted accounting principles” means accounting
principles and procedures recognised by accounting
professional bodies as appropriate for reporting financial
information relating to Government, Ministry, local
government authority or department, a Fund, an Agency or
other reporting unit being principles and procedures that
are consistent with this Act and any other appropriate Act;
“independent department” means a separate part of the
Central Government which is not assigned to any
Ministry;
“local government authority” means the Authority
established under Article 145 of the Constitution;
“Minister” means the Minister responsible for finance;
“National Audit Office” means the supreme audit institution
of the United Republic of Tanzania referred to under
section 20 of this Act
Cap.

finance;
“National Audit Office” means the supreme audit institution
of the United Republic of Tanzania referred to under
section 20 of this Act
Cap.

2
Cap. 2

2
Cap. 2

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THE PUBLIC AUDIT ACT [CAP. 418 R.E.

Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.461
THE PUBLIC AUDIT ACT [CAP. 418 R.E.

2023]
“officer” or “public officer” means a civil servant employed
by the Government or any officer of a Government
authority, public authorities and other bodies;
“Paymaster General” means the officer referred to in Public
Finance Act and vested with the powers to control the
issue of public money to accounting officers;
“public authority” means a body of persons, whether or not
corporate established by or under any written laws, other
than the Companies Act, whose functions are of public
nature and are exercised in furtherance of the public
policy determined by the Government;
“Public authority” or “body” means a body of persons, whether
or not corporate, established under any written law,
whose functions are of public nature and are exercised in
furtherance of the public policy, and shall include authority
or bodies-
(a) which is in receipt of a contribution from, or the
operations of which may, under the law or instrument
relating thereto, impose or create a liability upon,
public funds;
(b) where the Government controls more than fifty per
cent of the shares in that body or authority;
(c) whose accounts are, by or under any written law,
required to be audited or are open to inspection, by the
Controller and Auditor-General; or
(d) which has, in any of its financial year, received more
than half of its income from public funds;
“public monies” include:
(a) the public revenues of the United Republic;
(b) any trust or other money held, whether temporarily or
otherwise, by an officer in his official capacity either
alone or jointly with any other person, whether an
officer or not; and
“resources” includes monies, stores, property, assets, loans
and investments.

r
alone or jointly with any other person, whether an
officer or not; and
“resources” includes monies, stores, property, assets, loans
and investments.

Cap. 348
Cap. 212

Cap. 348
Cap. 212

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
PART II
THE CONTROLLER AND AUDITOR-GENERAL
4.–(1) The Controller and Auditor-General shall be appointed
by the President from amongst the citizens of the United
Republic of Tanzania by birth. (2) On appointment of the Controller and Auditor-
General, the President shall consider relevant professional
qualifications, experience and leadership skills suitable for
appointment to the post. (3) Upon appointment, the Controller and Auditor-General
shall subscribe to the oath before the President. (4) The Controller and Auditor-General shall, in addition
to the terms and conditions specified in the Constitution, hold
office on other terms and conditions as may be provided in any
written law. 5.

ddition
to the terms and conditions specified in the Constitution, hold
office on other terms and conditions as may be provided in any
written law. 5.

The Constitutional mandates of the Controller and Auditor-
General shall be to-
(a) authorise the use of money to be paid out of the
Consolidated Fund upon being satisfied that, Article 136
of the Constitution has been or shall be complied with;
(b) ensure the money authorised to be charged on the
Consolidated Fund or the money the use of which is
authorised by law, have been spent for purposes connected
and incurred in accordance with authorisation; and
(c) audit and report on the accounts, financial statements
and financial management of-
(i) the Government of the United Republic, that is
to say, Ministries, Independent Departments,
Executive Agencies, Public Authorities, Donor
Funded Projects and other bodies;
(ii) the local government authorities;
(iii) the Judiciary; and
(iv) the National Assembly. Appointment of
Controller and
Auditor-General
Cap. 2
Constitutional
mandates
Cap. 2

authorities;
(iii) the Judiciary; and
(iv) the National Assembly. Appointment of
Controller and
Auditor-General
Cap. 2
Constitutional
mandates
Cap. 2

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
6.–(1) The Controller and Auditor-General shall hold office
for the fixed term of five years and be eligible for renewal for
one term only. (2) Unless the question of removal becomes the subject of
investigation in terms of Article 144(3) of the Constitution, the
Controller and Auditor-General shall vacate office-
(a) upon attaining the age of sixty five years;
(b) where the Controller and Auditor-General resigns-
(i) on account of medical grounds or any other grounds
which the President considers sufficient; or
(ii) by giving six months notice to the President. 7. The Controller and Auditor-General may be removed from
his office for reasons and procedures provided for under
Article 144 of the Constitution. 8.–(1) Where the post of the Controller and Auditor-General
become vacant, the President may appoint a person to that
office within sixty days of the post becoming vacant.

of the Controller and Auditor-General
become vacant, the President may appoint a person to that
office within sixty days of the post becoming vacant.

(2) The President shall appoint a qualified person to act as
Controller and Auditor-General where-
(a) the absence due to incapacity of the Controller and
Auditor-General is expected or intended to or may last
more than three months;
(b) the Controller and Auditor-General is suspended from
office in connection with proceedings for his removal; or
(c) the office of Controller and Auditor-General becomes
vacant due to any other reasons. 9. In addition to the functions assigned to the Controller
and Auditor-General by the Constitution, the Controller and
Auditor-General shall be-
(a) responsible for examining, inquiring into, auditing and
reporting on the accounts of-
(i) Ministries, Independent Departments of
Government, Agencies and their accounting officers;
(ii) local government authorities and their accounting
officers;
Tenure of office
Cap. 2
Removal from
office
Cap. 2
Appointment of
acting Controller
and Auditor-
General
Responsibilities
of Controller and
Auditor-General
Cap. 2

fice
Cap. 2
Removal from
office
Cap. 2
Appointment of
acting Controller
and Auditor-
General
Responsibilities
of Controller and
Auditor-General
Cap. 2

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(iii) persons entrusted with the collection, receipt,
custody, issue or payment of public monies or
with the receipt, custody, issue, sale, transfer or
delivery of any stamps, securities, stores or other
public properties;
(iv) public authorities and other bodies;
(v) any public authority or public body which receives
funds from the Consolidated Fund or from public
monies for a public purpose;
(vi) a public authority or public body which is
authorised by law to receive money for a public
purpose; and
(vii) a public authority or public body required by
law to be audited by the Controller and Auditor-
General. (b) conducting any other audit as provided in this law or
other written laws.

dy required by
law to be audited by the Controller and Auditor-
General. (b) conducting any other audit as provided in this law or
other written laws.

10.–(1) The Controller and Auditor-General shall, on behalf
of the National Assembly, examine, inquire into and audit
the accounts submitted to him as required under the Public
Finance Act, Local Government Finances Act and any other
written laws and perform any other functions which he is
authorised to perform by or under this Act. (2) In exercising his functions of inquiry, examination and
audit of accounts, the Controller and Auditor-General shall, in
addition to satisfying himself as to the matters specified in that
behalf in the Constitution and any other written law, satisfy
himself that-
(a) accounts referred to in subsection (1) have been kept
in accordance with generally accepted accounting
principles as required by relevant laws;
(b) reasonable precautions have been taken to safeguard-
(i) the collection of revenue; and
(ii) the receipt, custody, disposal, issue and proper use
of public property, and that the laws, directions
Functions of
Controller and
Auditor-General
Cap. 348
Cap. 290

ustody, disposal, issue and proper use
of public property, and that the laws, directions
Functions of
Controller and
Auditor-General
Cap. 348
Cap. 290

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
and instructions applicable thereto have been
duly observed;
(c) expenditure of public monies have been properly
authorised and applied to the purposes for which they
were appropriated and that the laws, directions and
instructions applicable thereto have been duly observed
and provide an effective check of the assessment and
collection of revenue; and
(d) economy, efficiency and effectiveness have been
achieved in the use of public resources.

ve check of the assessment and
collection of revenue; and
(d) economy, efficiency and effectiveness have been
achieved in the use of public resources.

11.–(1) In the performance of his functions and responsibilities,
the Controller and Auditor-General may-
(a) call upon any public officer for any explanation and
information which the Controller and Auditor-General
may require in order to enable him to perform those
functions and responsibilities;
(b) summon and examine under oath any person as he
may determine in connection with the receipt or
expenditure of public monies or the receipt or issue of
any public property affected by the provisions of this
Act and in connection with any matter necessary for
the proper performance of his functions;
(c) authorise any person eligible to be appointed as an
auditor as the requirements of the Accountants and
Auditors (Registration) Act, to conduct an inquiry,
examination or audit on his behalf and that person or
officer shall report to him;
(d) without payment of any fee, cause search to be made in
and extracts to be taken from any book, document or
record in any public office;
(e) seek the professional opinion or advice of the Attorney
General or any other qualified person on matters
of a legal nature or of any qualified person on any
accounting, auditing or other matter;
Powers of
Controller and
Auditor-General
GN.

rson on matters
of a legal nature or of any qualified person on any
accounting, auditing or other matter;
Powers of
Controller and
Auditor-General
GN.

No. 119 of 2008
Cap. 286

No. 119 of 2008
Cap. 286

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(f) accept as correct without further examination, or rely
upon, a certificate of any other person as he thinks fit,
on the accounts of any other person entrusted with
the collection, receipt, custody, control or payment of
public monies or public property or with the issue, sale,
transfer or delivery of public property; or
(g) acquire the services of any person as provided for under
section 16 of this Act. (2) In evaluating and examining the public procurement
processes and procedures, the Controller and Auditor-General
may use the Public Procurement Regulatory Authority and
stock verifier’s findings as guidance in reaching conclusions
necessary for the performance of his duties.

Public Procurement Regulatory Authority and
stock verifier’s findings as guidance in reaching conclusions
necessary for the performance of his duties.

(3) Where at any time, it appears to the Controller and
Auditor-General that-
(a) a payment has been made without due authority
according to law;
(b) an irregularity has occurred in the receipt, custody,
control, issue, transfer or delivery of any public
property;
(c) a deficiency or loss occasioned by negligence,
misconduct, fraud or corruption has occurred;
(d) a failure to observe a principle of the highest thrift has
occurred; or
(e) a sum which ought to have been, has not been, brought
to account,
he shall-
(i) in the case of expenditure of or by the Government,
the Judiciary or National Assembly, disallow the
expenditure as a charge on public funds; or
(ii) in any other case, call in question the sum
concerned. (4) Where any of the matters referred to in paragraphs
(a) to (e) of subsection (3) relates to expenditure of or by the
Government, the Judiciary or the National Assembly, the
Controller and Auditor-General shall submit to the President

lates to expenditure of or by the
Government, the Judiciary or the National Assembly, the
Controller and Auditor-General shall submit to the President

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
a report he makes, and the provisions of Article 143(4) of the
Constitution shall apply to the report, but this subsection shall
not be construed as preventing the Controller and Auditor-
General from submitting a report to the President of any audit
matter relating to any public authority or other body. (5) In case, where the Controller and Auditor-General makes
a report under this section, he shall notify the Paymaster General
or the appropriate accounting officer or authority whether it
is appropriate that, the person involved in the use of public
funds or property entailing any of the matters in subsection
(3) should make good the loss or deficiency resulting therefore
and whether disciplinary, surcharge, legal proceedings or all of
them, should be instituted against the person concerned. (6) In the exercise of powers, the Controller and Auditor-
General or any person duly authorised by him in writing shall
have access to information as under section 15.

e of powers, the Controller and Auditor-
General or any person duly authorised by him in writing shall
have access to information as under section 15.

(7) Subject to any duty imposed on him by any written
law, the Controller and Auditor-General shall have complete
discretion in the discharge of his functions and, in particular, in
determining whether to carry out an examination under Part
V of this Act and as to the manner in which the examination
is carried out. (8) Notwithstanding subsection (7), in determining
whether to carry out any examination, he shall take into
account any directives made by the Public Accounts
Committee, the Local Authorities Accounts Committee, the
Parastatal Organisations Accounts Committee and any other
Committee of the National Assembly. 12. The Controller and Auditor-General may for the
purpose of-
(a) preventing or minimising unproductive expenditure of
public monies;
(b) maximising the collection of public revenues; or
(c) averting loss by negligence, carelessness, theft,
dishonesty, fraud, corruption relating to public monies
and resources,
Cap. 2
Power to make
recommendations

g loss by negligence, carelessness, theft,
dishonesty, fraud, corruption relating to public monies
and resources,
Cap. 2
Power to make
recommendations

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
make recommendations and submit proposals to the Minister
or appropriate Minister as he considers necessary for better
management of public monies and resources including the
revision of any regulations, directives or instructions issued
under relevant laws. 13. The independence and status of the Office of the Controller
and Auditor-General shall be as provided for under Article
143 of the Constitution. 14. An action or other proceedings shall not lie against the
Controller and Auditor-General or any public officer, audit
firm or expert authorised by him for or in respect of the
findings of any audit examination or inspection carried out
by him in good faith in the exercise or purported exercise of
powers under this Act.

f the
findings of any audit examination or inspection carried out
by him in good faith in the exercise or purported exercise of
powers under this Act.

15.–(1) The Controller and Auditor-General or his representative
shall have unrestricted access to people, documents, computers
and other information systems and assets as the Controller and
Auditor-General reasonably considers necessary for the proper
performance of his functions, carrying on responsibilities and
the exercise of powers. (2) The accounting officer of the auditee shall ensure that, the
Controller and Auditor-General has access at reasonable times
to the documents of the auditee relating to the performance
of functions, responsibilities and the exercise of powers by the
Controller and Auditor-General. (3) The internal auditor of an auditee who is the subject
of audit by the Controller and Auditor-General shall submit
to the Controller and Auditor-General quarterly copies of
internal audit report before the beginning of the next quarter. (4) For the purpose of performing his functions,
responsibilities and the exercise of his powers, the Controller
and Auditor-General may require an auditee or a person
employed by that auditee to-
(a) produce any document in the auditee’s or other person’s
custody, care or control; and
Independence
and status
Cap.

on
employed by that auditee to-
(a) produce any document in the auditee’s or other person’s
custody, care or control; and
Independence
and status
Cap.

2
Immunity from
legal proceedings
Access to
information

2
Immunity from
legal proceedings
Access to
information

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(b) provide the Controller and Auditor-General with
information or an explanation about any information,
system or asset. (5) The Controller and Auditor-General may also obtain
information as he considers necessary to fulfill the performance
of his functions, responsibilities and the exercise of his powers
from any person who is not a member, employee or officer of
the auditee. (6) In obtaining information pursuant to subsection (5), the
Controller and Auditor-General shall-
(a) advise the person in writing of the nature of the
information; and
(b) state that the information is required under this Act. 16. In carrying out his responsibilities and in the performance
of his functions, the Controller and Auditor-General may
engage an expert or specially qualified person, whether or not
that person is a public officer for the purpose and on terms and
conditions as may be agreed upon. 17.

t or specially qualified person, whether or not
that person is a public officer for the purpose and on terms and
conditions as may be agreed upon. 17.

The Controller and Auditor-General shall determine the
scope and extent of the examination or inspection of the
accounts or any other audit of each auditee, which he considers
desirable in carrying on his responsibilities and functions
specified under this Act. 18.–(1) The Controller and Auditor-General in discharging his
functions and responsibilities, shall determine which auditing
standards shall be applied and may issue auditing standards
and code of ethics and conduct specific to the audits performed
by the National Audit Office. (2) Pursuant to subsection (1), the Controller and Auditor-
General may be guided by international auditing standards or
other auditing standards as he may deem fit. 19.–(1) The Controller and Auditor-General may charge fees
for auditing the accounts of any person or body. Engagement of
experts
Scope of audit
Audit standards
and code of ethics
Audit fees

al may charge fees
for auditing the accounts of any person or body. Engagement of
experts
Scope of audit
Audit standards
and code of ethics
Audit fees

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(2) Pursuant to subsection (1), the Controller and Auditor-
General or his representative shall have regard to-
(a) the nature and extent of the services provided;
(b) the requirements of auditing standards;
(c) the qualification and experience of the persons
necessarily engaged in providing the services; and
(d) any other matters the Controller and Auditor-General
deems fit. (3) The Public Authority or bodies shall pay the audit fees to
the National Audit Office. (4) The provisions of this section shall not apply to the
accounts of Central Government and local government
authorities. PART III
THE NATIONAL AUDIT OFFICE
20.–(1) There shall continue to exist the National Audit Office
headed by the Controller and Auditor-General.

ties. PART III
THE NATIONAL AUDIT OFFICE
20.–(1) There shall continue to exist the National Audit Office
headed by the Controller and Auditor-General.

(2) The National Audit Office shall-
(a) be the supreme audit institution of the United Republic
of Tanzania;
(b) conduct the types of audits specified under Part IV; and
(c) perform functions, carry on responsibilities and
exercise powers of the Controller and Auditor-General
stipulated under Article 143(2) of the Constitution. 21. The National Audit Office shall have a common seal which
shall be judicially noticed and be dully affixed where witnessed
under the hand of the Controller and Auditor-General, and
officers authorised in that behalf. 22. The functions of the National Audit Office shall be as stated
under section 10 of this Act. 23.–(1) The National Audit Office shall perform its functions
impartially, without fear, favour or prejudice and exercise
National Audit
Office
Cap. 2
Common seal
Functions of
National Audit
Office
Independence of
National Audit
Office and its staff

prejudice and exercise
National Audit
Office
Cap. 2
Common seal
Functions of
National Audit
Office
Independence of
National Audit
Office and its staff

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.471
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
its powers independently subject to the provisions of the
Constitution, the provisions of this Act and any other
written law. (2) The independence of the Controller and Auditor-
General provided for under section 13 shall equally apply to
the National Audit Office and its staff. 24.–(1) The Controller and Auditor-General shall employ,
appoint, promote and control discipline of number and categories
of officers and employees of qualifications as may be considered
necessary to assist him in the performance of the functions,
carrying on responsibilities and the exercise of his powers. (2) In discharging the duty imposed by subsection (1),
the Controller and Auditor-General shall, with necessary
variations, be guided by the laws governing employment in the
public service.

subsection (1),
the Controller and Auditor-General shall, with necessary
variations, be guided by the laws governing employment in the
public service.

(3) A person who, immediately before the commencement,
holds or is acting in any capacity within the National Audit
Office shall, upon the commencement of this Act, be deemed
to have been appointed to or to act in that office in accordance
with the provisions of this Act. (4) The Controller and Auditor-General shall, on advice of
the relevant authorities, determine remuneration of officers
appointed pursuant to subsection (1). 25.–(1) The Officers of the National Auditor Office shall
possess the professional knowledge and skill commensurate
with the audit work they engage in. (2) In handling audit matters, an officer shall not take part
in the audit where he has an interest in the auditee or the
matters thereon. (3) The officer shall not divulge any information which
relates to the business secret of the auditee which comes to
their knowledge in the course of audit. (4) It is the obligation of an officer of the National Audit
Office to observe the professional code of ethics and conduct
referred to under section 18. Cap. 2
Employment and
management of
officers
Obligation of
officers

observe the professional code of ethics and conduct
referred to under section 18. Cap. 2
Employment and
management of
officers
Obligation of
officers

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.472
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
PART IV
TYPES OF AUDITS
26. The regularity audit conducted by the Controller and Auditor-
General shall include the evaluation and examination of-
(a) financial statements and the underlying records;
(b) internal control systems and other checks;
(c) public procurement procedures and processes;
(d) compliance with applicable laws, regulations and
policies; and
(e) any other matter as the Controller and Auditor-General
may consider necessary. 27.–(1) Where, in the course of forensic audit or any other audit,
the officer of the National Audit Office suspects commission
of fraud or any related offences, he shall immediately report
the matter to the Controller and Auditor-General for
determination of the audit. (2) The Controller and Auditor-General shall, after
studying the matter, report the fraud or any related offences
to an appropriate investigative organ and serve a notice to the
Director of Public Prosecutions.

the matter, report the fraud or any related offences
to an appropriate investigative organ and serve a notice to the
Director of Public Prosecutions.

(3) The investigative organ that has received the report
from the Controller and Auditor-General shall investigate the
matter within sixty days and forward the file of the case to the
Director of Public Prosecutions. (4) In case where the investigative organ is unable to finish
investigation within the required time, it shall be the duty of
that investigative organ to seek extension of time from the
Director of Public Prosecutions. (5) Where the investigation is complete, the results shall be
submitted to the Director of Public Prosecutions for consideration
and prosecution according to relevant written laws. (6) Notwithstanding the provisions of subsection (5), where
in the opinion of the Director of Public Prosecutions, the case
is not tenable in law, he shall give reason for the opinion and
Regularity audit
Forensic audit
Act No. 15 of 2010 s. 30

Public Prosecutions, the case
is not tenable in law, he shall give reason for the opinion and
Regularity audit
Forensic audit
Act No. 15 of 2010 s. 30

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.473
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
make recommendations on alternative measures for redress, if
any, to the investigative organ and send a copy to the Controller
and Auditor-General. (7) The Controller and Auditor-General may, after receiving
the copy referred to in subsection (6), apply the measures
recommended to pursue and enforce alternative measures of
redress as recommended by the Director of Public Prosecutions. 28.

n (6), apply the measures
recommended to pursue and enforce alternative measures of
redress as recommended by the Director of Public Prosecutions. 28.

The Controller and Auditor-General shall, for the purposes
of establishing the economy, efficiency and effectiveness of
any expenditure or use of resources of the entities, enquire
into, examine, investigate and report, in so far as he considers
necessary, on-
(a) the expenditure of public monies and the use of
resources by Ministries, departments, agencies, local
authorities, public authorities and other bodies;
(b) the conduct of and the performance of functions by
accounting officers, head of department and chief executive
officers of entities stipulated in section 5 (c) of this Act;
(c) compliance with environmental laws, regulations and
internal environmental policies and standards; or
(d) any other activity undertaken by entities. 29.–(1) The Controller and Auditor-General may undertake
any other type of audit as he may deem fit. (2) The Controller and Auditor-General may, on request
by any person, institution, public authorities, Ministries,
departments, agencies, local government authorities and other
bodies to undertake any special audit.

son, institution, public authorities, Ministries,
departments, agencies, local government authorities and other
bodies to undertake any special audit.

PART V
AUDIT OF PUBLIC AUTHORITIES
AND OTHER BODIES
30.–(1) For each financial year, a public authority or body shall
prepare and submit for audit its financial statements to the
Controller and Auditor-General. Performance
audit
Other
audits
Public authorities
and other bodies

nd submit for audit its financial statements to the
Controller and Auditor-General. Performance
audit
Other
audits
Public authorities
and other bodies

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.474
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(2) The financial statements shall include-
(a) a balance sheet;
(b) income statement;
(c) a cash flow statement;
(d) statement of changes in equity;
(e) notes and schedules to the accounts; and
(f) any other statement and accounts that may be necessary
to fully disclose the financial position of the public
authority or body.

the accounts; and
(f) any other statement and accounts that may be necessary
to fully disclose the financial position of the public
authority or body.

(3) The public authority or body shall include any authority
or bodies-
(a) established by a written law or other instrument which
is in receipt of a contribution from, or the operations
of which may, under the law or instrument relating
thereto, impose or create a liability upon, public funds;
(b) which the Government has invested its monies;
(c) executing a Government project in respect of which a
foreign Government or institution or an international
organisation provides, any money, goods or services,
whether or not it is specifically provided in relevant
agreement for the project that the accounts of the public
authority or body are subject to audit by the Controller
and Auditor-General;
(d) whose accounts are, by or under a written law, required
to be audited or are open to inspection, by the Controller
and Auditor-General;
(e) in which the Government is the majority shareholder;
and
(f) which has, in any of its financial years, received more
than half of its income from public funds.

the Government is the majority shareholder;
and
(f) which has, in any of its financial years, received more
than half of its income from public funds.

(4) The Treasury Registrar shall avail to Controller and
Auditor-General the annual audit report of bodies in which
the Government is a minority shareholder for review and to
advice the Government. 31. The public authority or body shall submit its financial
statements to the Controller and Auditor-General within
Submission of
accounts

Government. 31. The public authority or body shall submit its financial
statements to the Controller and Auditor-General within
Submission of
accounts

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.475
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
three months after the end of the financial year to which the
accounts relate. 32.–(1) In the exercise of his powers and duties under this
Part, the Controller and Auditor-General shall have the same
powers referred to under section 12, in relation to the monies,
stamps, securities, stores and other property of the bodies. (2) Where the functions of the Controller and Auditor-
General in connection to any authority or body referred
to under section 30(2) are by the relevant law or agreement
restricted to particular activities of the authority or body, any
examination under this section in respect of that authority or
body shall be correspondingly restricted. (3) Notwithstanding anything to the contrary in any written
law in force, the financial statements of any body to which this
section applies shall be audited by the Controller and Auditor-
General.

any written
law in force, the financial statements of any body to which this
section applies shall be audited by the Controller and Auditor-
General.

(4) Upon receipt of the financial statements prescribed in
section 30(2), the Controller and Auditor-General shall cause
them to be audited and within a period of six months or longer
period as the National Assembly may by resolution appoint,
issue the report thereon. 33.–(1) The Controller and Auditor-General may authorise
any person eligible to be appointed or contracted as an auditor
of a company or any qualified person to inspect, examine or
audit on his behalf, the books and accounts of any body which
the Controller and Auditor-General may be required to audit
pursuant to the provisions of this Act and a person, officer
or firm shall conduct the audit and report thereon to the
Controller and Auditor-General in a manner as the Controller
and Auditor-General may direct. (2) The appointed or contracted auditors under subsection
(1), shall be bound by the provision of section 25(3). (3) Notwithstanding subsection (1), the audit opinion shall
remain the sole responsibility of the Controller and Auditor-
General. Audit of public
authorities or
bodies
Contracting of
audits

audit opinion shall
remain the sole responsibility of the Controller and Auditor-
General. Audit of public
authorities or
bodies
Contracting of
audits

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.476
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
PART VI
REPORTING OF AUDITS
34.–(1) On receipt of the accounts prescribed in relevant laws,
the Controller and Auditor-General shall cause the accounts to
be examined and audited and within a period of nine months
or longer period as the National Assembly may, by resolution,
appoint after the end of the year to which the accounts relate-
(a) express professional opinion, in respect of each account
and the results of the examination and audit;
(b) prepare a report upon the examination and audit of
accounts; and
(c) submit a report to the President and the Minister or
appropriate Minister. (2) The final report issued under this section shall be laid by
the Minister or appropriate Minister to the National Assembly
within seven days of the next sitting of the Assembly after he
has received it.

laid by
the Minister or appropriate Minister to the National Assembly
within seven days of the next sitting of the Assembly after he
has received it.

35.–(1) Where the audit is conducted in accordance with
section 27 or 28, the appropriate Minister to whom the report
is submitted, shall lay the report before the National Assembly
after receiving the report within seven days of the sitting of the
next session of the National Assembly. (2) Where the appropriate Minister fails to lay the report
before the National Assembly as required under subsection
(1), the Controller and Auditor-General shall forthwith submit
a copy of the report to the Speaker who shall lay it before the
National Assembly. 36.–(1) Where at any time, it appears to the Controller and
Auditor-General desirable that, any matter relating to public
monies or public property should be drawn to the attention of
the National Assembly without undue delay, he shall prepare
a special report relating to the matter and submit the report to
the President. Annual reports
Reports on
forensic and
performance
audits
Special audit
reports

report relating to the matter and submit the report to
the President. Annual reports
Reports on
forensic and
performance
audits
Special audit
reports

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.477
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(2) A special report in terms of subsection (1) may be made
in relation to any matter incidental to the powers and duties of
the Controller and Auditor-General under Part II of this Act
or any other written law. (3) The provisions of article 143 of the Constitution shall
apply to the submission of reports under this section. 37.–(1) The Controller and Auditor-General shall prepare a
report on the audit of the accounts referred to in this Part and
submit the same to management of the audited body for the
replies and comments. (2) Upon receipt of the observations from the Controller
and Auditor-General, the accounting officer shall within
twenty one days, reply to the observations. (3) The final report issued in respect to subsection (2) shall
be laid by the appropriate Minister to the National Assembly.

eply to the observations. (3) The final report issued in respect to subsection (2) shall
be laid by the appropriate Minister to the National Assembly.

38.–(1) The Public Accounts Committee, Local Authorities
Accounts Committee and Parastatal Organisations Accounts
Committee shall discuss the reports of the Controller and
Auditor-General and the consolidated report referred to under
subsection (2) after they have been tabled in the National
Assembly. (2) For the purpose of preparation of a consolidated report
referred to under subsection (1)-
(a) the accounting officers shall prepare an action plan of
the intended remedial actions for submission to the
Paymaster General;
(b) the Paymaster General shall consolidate responses and
action plan received under subsection (2), and shall-
(i) submit a consolidated report of responses and
action plan to the Minister who shall lay the report
to the National Assembly;
(ii) submit to the Controller and Auditor-General a
copy of the consolidated report. (3) The report of the Minister referred to in subsection (2)
(b)(i) shall be laid before the National Assembly in its next
Cap. 2
Reports on
audit of public
authorities or
other bodies
Parliamentary
Oversight
Committee
Acts Nos. 1 of 2013 s. 16
3 of 2021 s. 40

in its next
Cap. 2
Reports on
audit of public
authorities or
other bodies
Parliamentary
Oversight
Committee
Acts Nos. 1 of 2013 s. 16
3 of 2021 s. 40

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.478
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
sitting following submission of the report of the Controller
and Auditor-General. (4) Upon completion of discussions and hearing, the
Parliamentary Oversight Committees shall prepare and
submit to the National assembly a report which may include
comments and recommendations. (5) The reports submitted in accordance with subsection
(4) shall be discussed by the National Assembly together with
the Consolidated report of the responses and action plan
submitted by the Minister under subsection (2)(b)(i). 39.–(1) The audit reports issued by the Controller and Auditor-
General shall be public documents after being tabled in the
national Assembly. (2) A statutory report that constitutes a public document
shall be discussed by the National Assembly after it has been
deliberated upon by the Parliamentary Oversight Committees
in the manner prescribed under section 38(5) and in accordance
with the procedures prescribed by the Parliament. 40.

arliamentary Oversight Committees
in the manner prescribed under section 38(5) and in accordance
with the procedures prescribed by the Parliament. 40.

In preparing the Annual Audit report, the Controller
and Auditor-General shall incorporate an implementation
status of the action plan prepared by accounting officers and
consolidated by the Paymaster General. PART VII
FINANCES AND AUDIT
41.–(1) The funds and resource for the National Audit Office
shall consist of monies-
(a) appropriated by Parliament for the purposes of the
National Audit Office;
(b) earned in connection with the services rendered in
accordance with this Act or any other law;
(c) earned from investments;
Reports as public
documents
Act No. 1 of 2013 s. 17
Annual Audit
report of
Controller and
Auditor-General
Act No. 1 of 2013 s. 18
Funds for
National Audit
Office

public
documents
Act No. 1 of 2013 s. 17
Annual Audit
report of
Controller and
Auditor-General
Act No. 1 of 2013 s. 18
Funds for
National Audit
Office

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.479
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(d) which are donations or bequests and the terms of which
are acceptable to the Controller and Auditor-General;
and
(e) accruing to the National Audit Office from any other
source. (2) The full amount of monies appropriated by Parliament
under paragraph (a) of subsection (1) shall be paid by the
Treasury out of the Consolidated Fund into an Audit Revenue
Fund, into which other monies received by, or accruing to the
Office and the Fund shall be independent of the control of any
person or authority other than the Controller and Auditor-
General or any other person or body acting on that behalf. 42. The Paymaster General shall appoint the accounting
officer of the National Audit Office who shall control and be
accountable for the expenditure of money applied to National
Audit Office by an Appropriation Act and revenues and other
public monies received, held or disposed of, by or on account
or service for which the office provides. 43.

n Appropriation Act and revenues and other
public monies received, held or disposed of, by or on account
or service for which the office provides. 43.

The accounting officer of the National Audit Office shall,
within a period of three months after the end of each financial
year, prepare and submit to the appointed auditor in respect
of the past financial year and in respect of expenditures and
revenues for which he is responsible-
(a) an appropriation account signed by the accounting
officer showing the services for which the monies
expended were voted, the sums actually expended on
each service, and the state of each vote compared with
the amount appropriated for that vote by the National
Assembly;
(b) a statement signed by the accounting officer and in a
form as the Paymaster General may direct containing
the amount of commitments outstanding for the supply
of goods and services at the end of the financial year
and other information as the Minister may require;
Appointment of
accounting officer
Annual reports
and financial
statements

end of the financial year
and other information as the Minister may require;
Appointment of
accounting officer
Annual reports
and financial
statements

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.480
THE PUBLIC AUDIT ACT [CAP. 418 R.E.

Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.480
THE PUBLIC AUDIT ACT [CAP. 418 R.E.

2023]
(c) a statement of revenues received and signed by the
accounting officer and in a form as the Paymaster
General may direct showing the amount contained
in the estimates of revenue for each source of revenue
and the amount actually collected and contained an
explanation for any variation between the revenues
actually collected and the amount estimated;
(d) a statement of arrears of revenue signed by the
accounting officer showing the amount outstanding at
the end of the financial year for each source of revenue
and containing information and in a form as the
Paymaster General may direct, and where appropriate,
a nil return be submitted;
(e) a statement of assets signed by the accounting officer
containing details and values of unallocated stores
under his control at the end of the financial year
together with the details and values of other classes of
assets under the control of the accounting officer as the
Paymaster General may determine; and
(f) a statement of performance in providing each class
of outputs provided during the year signed by the
accounting officer, being a statement that-
(i) compares that performance with the forecast of
the performance contained in the estimates laid
before the National Assembly pursuant to the
Public Finance Act; and
(ii) gives particulars of the extent to which the
performance criteria specified in those estimates
in relation to the provision of those outputs were
satisfied.

particulars of the extent to which the
performance criteria specified in those estimates
in relation to the provision of those outputs were
satisfied.

44.–(1) The Controller and Auditor-General shall, in respect of
the first financial year of the National Audit Office and for each
subsequent financial year, prepare estimates of the revenues
and expenditure of the National Audit Office. Cap. 348
Estimates of
revenues and
expenditure
Act No. 11 of 2015 s. 73

repare estimates of the revenues
and expenditure of the National Audit Office. Cap. 348
Estimates of
revenues and
expenditure
Act No. 11 of 2015 s. 73

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.481
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(2) On completion of preparing the estimates of revenues
and expenditure, the Controller and Auditor-General shall
present the same to consultative meeting of the Minister and
the Parliamentary Budget Committee. (3) The Minister shall submit to the National Assembly,
the estimates of the revenues and expenditure of the National
Audit Office for approval. 45. The accounting officer of the National Audit Office shall-
(a) keep full and proper records of revenue and expenditure
and of all the assets, liabilities and financial transactions
of the National Audit Office;
(b) satisfy himself that, a reasonable management
measures, have been taken to ensure that, resources
which are necessary for achieving the objectives of the
National Audit Office are, as far as possible, obtained,
safeguarded and utilised in the most economic, efficient
and effective manner; and
(c) prepare financial statements for the National Audit
Office in accordance with the provisions of Public
Finance Act.

ient
and effective manner; and
(c) prepare financial statements for the National Audit
Office in accordance with the provisions of Public
Finance Act.

46.–(1) The accounts of the National Audit Office shall be
audited, at least once in every financial year, by a person
appointed by the Public Accounts Committee from amongst
persons who are registered as auditors under the Auditors
and Accountants (Registration) Act or possessing other
qualifications, at the remuneration and, on other terms and,
conditions as the Public Accounts Committee may determine. (2) The remuneration of the auditor appointed under
subsection (1) shall be defrayed from the funds of the National
Audit Office. (3) In the performance of his functions, the auditor shall
have the same powers as the Controller and Auditor-General
has in respect of the audit of public authorities and other bodies. (4) Upon completion of examination of the accounts of the
National Audit Office, the auditor shall express a professional
Accountability
Cap. 348
Audit of accounts
Cap. 286

examination of the accounts of the
National Audit Office, the auditor shall express a professional
Accountability
Cap. 348
Audit of accounts
Cap. 286

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.482
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
opinion on the accounts and submit the report to the Public
Accounts Committee. (5) The Public Accounts Committee shall consider the
report and submit the same to the Minister with or without
comments. (6) Upon receipt of the report, the Minister shall submit the
report in the next session of the National Assembly together
with the responses of the Management.

eceipt of the report, the Minister shall submit the
report in the next session of the National Assembly together
with the responses of the Management.

PART VIII
MISCELLANEOUS PROVISIONS
47.–(1) A person commits an offence against this Act where-
(a) without reasonable cause fails to provide on the due
date, the information as the Controller and Auditor-
General may reasonably require under section 15 of
the Act;
(b) fails to provide the Controller and Auditor-General
or a person authorised by him with explanation and
information as the Controller and Auditor-General or
that person may reasonably require;
(c) without reasonable course, fails to provide, or willfully
obstructs access to any item as required by section 15;
(d) obstruct or resists the Controller and Auditor-General
or any public officer, agent or specialist consultant
authorised by him in the exercise of his power of access,
or power to call for relevant information, under this Act;
(e) without written consent of the Controller and Auditor-
General, publish or disclose information obtained in
the cause of an audit to any person other than in the
cause of duties or when required to do so by a court of
law; or
(f) interferes with or exerts undue influence on any officer
or employee of the National Audit Office or on any
person authorised by the Controller and Auditor-
General to perform functions under this Act.

ficer
or employee of the National Audit Office or on any
person authorised by the Controller and Auditor-
General to perform functions under this Act.

Offences and
penalties

Offences and
penalties

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.483
THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
(2) A staff of the National Audit Office, an auditor and an
expert acting on behalf of the Controller and Auditor-General
commits an offence where-
(a) demands or takes any bribe, recompense or reward for
the neglect or non-performance of duty;
(b) willfully fails to report to the Controller and Auditor-
General any abuse or irregularity that comes to his
notice in the course of auditing duties;
(c) makes any report to the Controller and Auditor-
General which he knows to be false or has no reason to
believe it to be true;
(d) abuses his powers, engages in malpractices for personal
gains, neglects duties or divulge State’s or auditee’s
business secrets; or
(e) any other matter as the Controller and Auditor-General
may consider an offence. (3) When the Controller and Auditor-General has reason to
believe that an offence has occurred, he shall refer the matter
to the Director of Public Prosecutions for appropriate action.

r-General has reason to
believe that an offence has occurred, he shall refer the matter
to the Director of Public Prosecutions for appropriate action.

(4) A person convicted of an offence under this Act shall
be liable to a fine not exceeding five million shillings or to
imprisonment for a term not exceeding two years or to both. 48.–(1) A public officer serving in the National Audit Office
and every audit firm under section 33 or an expert engaged
under the provisions of section 16 shall, before entering in the
office, subscribe to the oath set out in the Schedule before a
state attorney. (2) The provisions of subsection (1) shall not apply to any
public officer, audit firm and an expert who entered in duties
before the commencement of this Act. (3) Where a person required to subscribe to an oath under
the provisions of subsection (1)-
(a) has no religious belief; or
(b) the taking of an oath is contrary to his religious belief,
that person may make a solemn declaration in the form set
out in the Schedule. Oath on
appointment

ing of an oath is contrary to his religious belief,
that person may make a solemn declaration in the form set
out in the Schedule. Oath on
appointment

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THE PUBLIC AUDIT ACT [CAP. 418 R.E. 2023]
49.–(1) The Minister may make regulations for the better
carrying on the provisions of this Act. (2) Without prejudice to the generality of subsection (1),
the regulations may include rules, policies and procedural
manuals regarding the management and operation of the
conduct of audits by, and the standards by which audits shall
be conducted by the National Audit Office. PART IX
CONSEQUENTIAL AMENDMENTS
50.–51. Omitted
SCHEDULE
(Made under section 48 (1) and (3))
I ........................................................................... having been appointed
to perform the functions and exercise the powers of the Controller
and Auditor-General, do hereby swear/affirm/solemnly and sincerely
declare that I will, without fear, favour, affection or ill-will, perform the
functions and exercise the powers of my office/engagement and that I
will not directly or indirectly reveal matters relating to the functions or
powers otherwise than in course of duty.

f my office/engagement and that I
will not directly or indirectly reveal matters relating to the functions or
powers otherwise than in course of duty.

SO HELP ME GOD
Sworn/Affirmed/Declared before me this .................... day of .................. ................................... STATE ATTORNEY
Regulations
Omitted