The Public Audit

THE PUBLIC AUDIT ACT, 2016
A RRANGEMENT OF SECTIONS
PART I
PRELIMINARY P ROVISIONS
Section
1. Short title and commencement
2. Interpretation
3. Implementation of Act
PART II
N ATIONAL AUDIT OFFICE
4. Establishment of National Audit Office
5. Functions of National Audit Office
6. Auditor-General, Deputy Auditor-General, auditors and other staff of National
Audit Office
7. Controlling officer
8. Seal of National Audit Office
9. Experts and assessors
10. Appointment of external auditors
11. Emoluments
12. Oath
13. Immunity
PART III
AUDIT P ROCESS AND TYPES OF A UDIT
14. Scope of audit
15. Examination of accounts
16. Specific audit
17. Special audits and reviews
18. Performance audit
19. Forensic audit
20. Environmental audit
21. Procurement audit
22. Contract audit
Public Audit [ No. 29 of 2016 623
Single copies of this Act may be obtained from the Government Printer
P.O. Box 30136, 10101 Lusaka, Price K36.00

dit
Public Audit [ No. 29 of 2016 623
Single copies of this Act may be obtained from the Government Printer
P.O. Box 30136, 10101 Lusaka, Price K36.00

23. Audit of accounts by Auditor-General or as requested by National Assembly
24. Access to records, books and accounts
25. Provision of reports, documents and other information
26. Surcharge and disallowance by Auditor-General
27. Certification of Government accounts
28. Adherence to international practices and standards of auditing
29. Special and interim publication of reports
30. Submission of reports to National Assembly
31. Publication and distribution of reports
PART IV
F INANCIAL PROVISIONS
32. Funds of National Audit Office
33. Financial year
34. Accounts and audit
35. Annual report
PART V
GENERAL PROVISIONS
36. Power to examine bank accounts
37. Prohibition of publication or disclosure of information to unauthorised persons
38. General offences
39. Regulations
40. Repeal of Cap. 378
41. Transitional and savings provisions
624 [ No. 29 of 2016 Public Audit

thorised persons
38. General offences
39. Regulations
40. Repeal of Cap. 378
41. Transitional and savings provisions
624 [ No. 29 of 2016 Public Audit

An Act to enhance the independence and autonomy of the
National Audit Office and strengthen its functions; provide
a framework for promoting efficiency, accountability,
effectiveness and transparency of public administration
through effective oversight and audit of public funds and
performance; domesticate the principles of United Nations
Resolution A/66/209 on promoting efficiency, accounta-
bility, effectiveness and transparency of supreme audit
institutions; provide for guiding principles of public finance
and performance audit; repeal and replace the Public Audit
Act, 1980; and provide for matters connected with, or
incidental to the foregoing. [ 7th June, 2016
ENACTED by the Parliament of Zambia. PART I
PRELIMINARY P ROVISIONS
1. This Act may be cited as the Public Audit Act, 2016, and
shall come into operation on such date as the Minister may appoint
by statutory instrument. 2.

his Act may be cited as the Public Audit Act, 2016, and
shall come into operation on such date as the Minister may appoint
by statutory instrument. 2.

In this Act, unless the context otherwise requires—
“ audit investigation ” means an analysis and examination of
the accounts of a State organ, State institution or private
institution for a specific purpose;
“ Auditor-General ” means the Auditor-General appointed
pursuant to the provisions of the Constitution;
Public Audit [ No. 29 of 2016 625
Enactment
Short title and
commencement
Interpretation
Cap. 1
GOVERNMENT OF ZAMBIA
ACT
No. 29 of 2016
Date of Assent: 6th June, 2016

No. 29 of 2016 625
Enactment
Short title and
commencement
Interpretation
Cap. 1
GOVERNMENT OF ZAMBIA
ACT
No. 29 of 2016
Date of Assent: 6th June, 2016

“ authorised person ” means a person, firm, company or
other entity authorised by a State organ, State institution or
private institution to conduct an audit on behalf of the
National Audit Office;
“ Commission ” means the State Audit Commission
established under the Constitution;
“ contract audit ” means the audit of transactions relating to
contracts to which a State organ or State institution is a
party;
“ controlling officer ” has the meaning assigned to it in the
Public Finance Act, 2004;
“ effectiveness ” means the prudent, efficient, economic,
transparent and accountable use of public funds to ensure
value for money and that such funds are applied for the
intended purpose;
“ emoluments ” has the meaning assigned to it in the
Constitution;
“Emoluments Commission” means the Emoluments
Commission established under the Constitution;
“ Defence Force ” means the Zambia Army, the Zambia Air
Force, the Zambia National Service and any other unit of
the Defence Force as may be prescribed under the relevant
written law;
“ National Audit Office ” means the National Audit Office
established in accordance with section seven;
“ national security services ” means the Zambia Police Service,
the Zambia Security Intelligence Service, the Zambia
Correctional Service and any other national security service
as may be prescribed;
“ performance audit ” means an independent, objective and
systematic assessment of an organisation’s or institution’s
programmes, utilisation of resources, information systems,
performance measures, monitoring systems and legal and
policy compliance;
“ private institution ” means a body in receipt of a Government
grant, subsidy or subvention or financed from public funds;
“public officer” has the meaning assigned to it in the
Constitution;
Act No.

a Government
grant, subsidy or subvention or financed from public funds;
“public officer” has the meaning assigned to it in the
Constitution;
Act No.

15 of
2004
Cap. 1
626 [ No. 29 of 2016 Public Audit
Cap. 1
Cap. 1
Cap. 1

15 of
2004
Cap. 1
626 [ No. 29 of 2016 Public Audit
Cap. 1
Cap. 1
Cap. 1

“specialist consultant” means an individual or institution with
specialised expertise or knowledge in the provision of
professional or expert services that are relied upon in
reaching an objective conclusion on a matter that is the
subject of an audit investigation;
“ State institution ” has the meaning assigned to it in the
Constitution;
“ State organ ” has the meaning assigned to it in the Consti-
tution;
“ statement of comprehensive income ” means a statement
that illustrates or presents the financial performance and
results of the operations of a particular company or entity
for a period of time, and aggregates income statement and
other comprehensive income which are not reflected in
the profit and losses;
“statement of financial position” means a statement that shows
the financial position of an entity at a particular date, and
comprises three main components of the financial position
in terms of the assets, liabilities and equity; and
“ Zambia Institute of Chartered Accountants ” means the
Zambia Institute of Chartered Accountants continued under
the Accountants Act, 2008. 3. (1) The Auditor-General shall oversee the implementation
of this Act.

Institute of Chartered Accountants continued under
the Accountants Act, 2008. 3. (1) The Auditor-General shall oversee the implementation
of this Act.

(2) The Auditor-General may, in implementing this Act, request
a State organ, State institution, private institution or authorised entity
to assist the Auditor-General in ensuring compliance with the
Constitution and this Act. (3) The National Audit Office may require a State organ, State
institution, private institution or authorised person to perform such
functions and exercise such powers as may be necessary under
this Act. (4) Where a State organ, State institution, private institution or
authorised person fails to comply with the requirement under
subsection (3), the National Audit Office may apply to a court for
an appropriate order requiring the State organ, State institution,
private institution or authorised person to comply with the
requirement. Public Audit [ No. 29 of 2016 627
Cap. 1
Act No. 13
of 2008
Cap. 1
Implementation
of Act
Cap. 1

n or authorised person to comply with the
requirement. Public Audit [ No. 29 of 2016 627
Cap. 1
Act No. 13
of 2008
Cap. 1
Implementation
of Act
Cap. 1

628 [ No. 29 of 2016 Public Audit
PART II
N ATIONAL AUDIT OFFICE
4. (1) There is established the National Audit Office which is
a public office in the Republic. (2) The provisions of the State Proceedings Act apply to civil
proceedings by, or against, the National Audit Office as if, for a
reference to the State, there were substituted a reference to the
National Audit Office. 5. (1) The functions of the National Audit Office are to—
(a) perform audits under the Public Finance Act, 2004, and
any other written law;
(b) recommend to the Commission the organisational structure
and technical competencies required for the efficient
and effective performance of its functions;
(c) recommend to the Commission the terms and conditions
of service of officers and other employees of the
National Audit Office, other than the Auditor-General;
and
(d) do such other things as are necessary or incidental to the
performance of its functions under this Act. (2) The National Audit Office shall perform its audit function in
accordance with the relevant written law and international best
practices. 6. (1) The Auditor-General shall be the chief executive officer
of the National Audit Office.

e relevant written law and international best
practices. 6. (1) The Auditor-General shall be the chief executive officer
of the National Audit Office.

(2) A person qualifies for appointment as Auditor-General if
that person—
(a) is a qualified accountant;
(b) is a member of the Zambia Institute of Chartered
Accountants;
(c) has served as an auditor for at least ten years, of which at
least five years should have been at senior management
level; and
(d) is at least forty-five years of age. (3) The Commission shall appoint the Deputy Auditor-General,
auditors and other staff of the National Audit Office as are necessary
to assist the Auditor-General in the performance of the Auditor-
General’s functions. Establishment
of National
Audit Office
Cap. 71
Functions of
National
Audit Office
Act No. 15
of 2004
Auditor-
General,
Deputy
Auditor-
General,
auditors and
other staff of
National
Audit Office

71
Functions of
National
Audit Office
Act No. 15
of 2004
Auditor-
General,
Deputy
Auditor-
General,
auditors and
other staff of
National
Audit Office

(4) The Auditor-General may, by directions, in writing, and
subject to such terms and conditions as the Auditor-General may
consider necessary, delegate to the Deputy Auditor-General, an
auditor or authorised person or any other member of staff, any of
the functions of the Auditor-General. 7. (1) The National Audit Office shall have a controlling officer
who shall be appointed by the Secretary to the Treasury in
accordance with the provisions of the Public Finance Act, 2004. (2) The functions of the controlling officer shall be as prescribed
in the Public Finance Act, 2004. 8. (1) The National Audit Office shall have a seal and the seal
shall bear the words “National Audit Office of the Republic of
Zambia”. (2) The affixing of the seal shall be authenticated by the Auditor-
General or the Deputy Auditor-General or any other person
authorised in that behalf by the Auditor-General.

eal shall be authenticated by the Auditor-
General or the Deputy Auditor-General or any other person
authorised in that behalf by the Auditor-General.

(3) A contract or instrument which, if entered into or executed
by a person not being a body corporate, would not be required to
be under seal, may be entered into or executed without seal on
behalf of the National Audit Office by the Auditor-General or any
other person generally or specifically authorised by the Auditor-
General in that behalf. (4) A document purporting to be a document under the seal of
the National Audit Office or issued on behalf of the National Audit
Office shall be received in evidence and shall be executed or issued,
as the case may be, without any further proof, unless the contrary
is proved. 9. The National Audit Office may, on such terms and conditions
as it may determine, appoint suitably qualified persons as experts
or assessors to assist the National Audit Office in the performance
of its functions under this Act. 10. (1) The Auditor-General may, where the Auditor-General
is unable to carry out an audit as specified in this Act, sub-contract
a private audit firm registered with the Zambia Institute of Chartered
Accountants to undertake the audit.

udit as specified in this Act, sub-contract
a private audit firm registered with the Zambia Institute of Chartered
Accountants to undertake the audit.

(2) The Auditor-General shall provide general supervision and
monitoring of the activity subcontracted under subsection (1). Public Audit [ No. 29 of 2016 629
Act No. 15
of 2004
Controlling
officer
Act No. 15
of 2004
Seal of
National
Audit Office
Experts and
assessors
Appointment
of
external
auditors

016 629
Act No. 15
of 2004
Controlling
officer
Act No. 15
of 2004
Seal of
National
Audit Office
Experts and
assessors
Appointment
of
external
auditors

11. The emoluments of the Deputy Auditor-General, auditors
and other staff of the National Audit Office shall be determined by
the Emoluments Commission, on the recommendation of the
Commission, and shall be a charge on the Consolidated Fund. 12. (1) The Deputy Auditor-General, auditors and other staff
of the National Audit Office shall take an oath in accordance with
the Official Oaths Act. (2) An authorised person or specialist consultant engaged under
this Act shall, before performing any functions, take and subscribe
to an oath in accordance with the Official Oaths Act. 13. An action or other proceeding shall not lie against the
Auditor-General, Deputy Auditor-General, auditor, staff of the
National Audit Office, a public officer, agent or specialist consultant
authorised by the Auditor-General for or in respect of an act or
thing done or omitted to be done in good faith in the exercise or
performance of any of the powers, functions or duties conferred
under this Act. PART III
AUDIT P ROCESS AND TYPES OF AUDIT
14. (1) The public accounts of State organs, State institutions
and private institutions shall be audited and reported on by the
Auditor-General.

UDIT
14. (1) The public accounts of State organs, State institutions
and private institutions shall be audited and reported on by the
Auditor-General.

(2) The Auditor-General shall, in performing an audit under
this Act or any other written law, verify that the monies expended
by a State organ, State institution or private institution has been
applied to the purposes for which the monies were appropriated. (3) The Auditor-General may examine or inspect the accounts
of a State organ, State institution, or private institution where the
Auditor-General considers it desirable to achieve the purposes
specified in subsection (2). (4) The Auditor-General may, where the Auditor-General
considers it necessary, inquire into, examine, investigate and report
on, the expenditure of public monies disbursed, advanced or
guaranteed to a private institution. (5) The Auditor-General shall submit an audit report on the
accounts audited under this section simultaneously to the President
and the Speaker of the National Assembly. 630 [ No. 29 of 2016 Public Audit
Emoluments
Immunity
Oath
Scope of audit
Cap. 5
Cap. 5

sly to the President
and the Speaker of the National Assembly. 630 [ No. 29 of 2016 Public Audit
Emoluments
Immunity
Oath
Scope of audit
Cap. 5
Cap. 5

15. (1) The Auditor-General shall examine the public accounts
of State organs, State institutions and private institutions in order to
ascertain whether—
(a) public monies have been fully accounted for and the rules
and procedures applicable are sufficient to secure an
effective check on the assessment, collection and proper
allocation of the revenue;
(b) monies have been expended for the purposes for which
they were appropriated and the expenditures conform
to the authority for such expenditure;
(c) the collection of revenue and the acquisition, receipt,
issuance and use of assets and liabilities conforms with
authority;
(d) internal controls and risk management systems and
processes are effective and implemented;
(e) the accounts have been properly kept;
(f) essential records are maintained and the rules and
procedures applied are sufficient to safeguard and control
public property; and
(g) programmes and activities have been undertaken with
due regard to effectiveness in relation to the resources
utilised and results achieved.

y; and
(g) programmes and activities have been undertaken with
due regard to effectiveness in relation to the resources
utilised and results achieved.

(2) The Auditor-General, a public officer or an authorised
person shall, upon the examination of the public accounts of a State
organ, State institution or private institution, express the Auditor-
General’s opinion as to whether the accounts of the State organ,
State institution or private institution—
(a) present fairly, financial information in accordance with
the applicable statutory provisions and approved
accounting policies of the Government; and
(b) accord with generally accepted accounting standards, and
are consistent with those of the preceding financial year. 16. (1) The Auditor-General shall, at the request of the President,
conduct a specific audit into the accounts of a State organ, State
institution or private institution as the President may consider
desirable in the public interest. (2) The head of a State organ, State institution or private
institution may request the Auditor-General to carry out an audit
investigation of the State organ, State institution or private institution
considered necessary for purposes of this Act. Examination
of accounts
Public Audit [ No. 29 of 2016 631
Specific audit

itution or private institution
considered necessary for purposes of this Act. Examination
of accounts
Public Audit [ No. 29 of 2016 631
Specific audit

17. (1) The Auditor-General may, in the public interest, carry
out a special audit or review of a State organ, State institution or
private institution. (2) The Auditor-General shall determine the nature and extent
of the audit review referred to in subsection (1) and shall prepare
a report on the audit review and submit to the President and the
Speaker of the National Assembly. 18. The Auditor-General shall conduct a performance audit to
examine the effectiveness with which public funds have been
expended by a State organ, State institution or private institution
pursuant to the Constitution. 19. The Auditor-General may conduct a forensic audit to
establish fraud or other financial improprieties in a State organ,
State institution or private institution. 20. The Auditor-General may conduct an environmental audit
to establish whether the environmental management and equipment
of a State organ, State institution or private institution meets the
stated objectives of the State organ, State institution or private
institution. 21.

a State organ, State institution or private institution meets the
stated objectives of the State organ, State institution or private
institution. 21.

The Auditor-General may examine the public procurement
and asset disposal process of a State organ, State institution or
private institution to confirm whether procurements were done
lawfully and effectively. 22. Despite any other written law, a contract for construction
works or for the supply of equipment, machinery or materials
involving the expenditure of public funds to which a State organ or
State institution is a party, shall contain a provision empowering the
Auditor-General to have access to, and examine, the books, records,
papers, reports and other documents relating to the contract. 23. The Auditor-General may, upon request by the National
Assembly or on the Auditor-General’s own motion, inquire into and
report on—
(a) the financial affairs of a State organ or State institution;
and
(b) a person or organisation in receipt of financial aid from
the Government or in respect of whom or which financial
aid from the Government is sought. 24. (1) The National Audit Office may, at any reasonable time—
632 [ No. 29 of 2016 Public Audit
Special audits
and reviews
Performance
audit
Cap.

ht. 24. (1) The National Audit Office may, at any reasonable time—
632 [ No. 29 of 2016 Public Audit
Special audits
and reviews
Performance
audit
Cap.

1
Forensic audit
Environmental
audit
Procurement
audit
Contract audit
Audit of
accounts by
Auditor-
General or as
requested by
National
Assembly
Access to
records,
books and
accounts

udit
Procurement
audit
Contract audit
Audit of
accounts by
Auditor-
General or as
requested by
National
Assembly
Access to
records,
books and
accounts

(a) access and examine the records, returns, reports and other
documents relating to the accounts of a State organ,
State institution or private institution;
(b) access, at any reasonable time of the day, the premises of
any State organ, State institution or private institution
under audit examination or inspection;
(c) request for any relevant information from persons
responsible for the financial administration of a State
organ, State institution or private institution under audit
examination or inspection;
(d) request a State institution, State organ or private institution
to furnish the Auditor-General with copies of such
certificates, reports, documents and other relevant
information in respect of the accounts of such State
organ, State institution or private institution as the Auditor-
General may require;
(e) determine and levy fees that the National Audit Office
considers necessary to finance its activities under this
Act; and
(f) determine what portion of any fee is payable in respect of
any part of a year and the date on which the fee or
portion of the fee is payable.

and
(f) determine what portion of any fee is payable in respect of
any part of a year and the date on which the fee or
portion of the fee is payable.

(2) A public officer, an authorised person, agent or specialist
consultant may—
(a) be given such information and explanations requested in
the performance of duties under this Act;
(b) access at any reasonable time of the day to the premises
of a State organ, State institution or private institution
under audit examination or inspection; and
(c) access or inspect all books, records, returns, reports and
other documents relating to the accounts of a State organ,
State institution or private institution. (3) Despite the provisions of subsection (1), the Auditor-
General shall not permit any authorised person, agent or specialist
consultant to have access to any book, record, returns report or
other document, or to enter—
(a) the premises of any component of the Defence Force,
national security services or a law enforcement agency;
or
(b) premises other than those mentioned in paragraph (a)
if such access or entry is likely to—
Public Audit [ No. 29 of 2016 633

nforcement agency;
or
(b) premises other than those mentioned in paragraph (a)
if such access or entry is likely to—
Public Audit [ No. 29 of 2016 633

(i) prejudice the security, defence or international
relations of the Republic or the investigation or
detection of offences; or
(ii) involve the disclosure of any matters or
deliberations of a secret or confidential nature
of the Cabinet or any committee of the Cabinet. 25. (1) Where, under any written law establishing a State organ
or State institution, provision is made for the appointment of an
auditor, the auditor shall furnish the Auditor-General with copies of
the certificates, reports, documents and other relevant information
in respect of the accounts of the State organ or State institution. (2) Where a private institution appoints an auditor for the
purposes of an audit under this Act, the auditor appointed shall
furnish the Auditor-General with copies of the certificates, reports,
documents and other relevant information in respect of the accounts
of the private institution. 26. (1) The Auditor-General may, during the course of an audit
of a State Organ, State institution or private institution surcharge a
person or disallow expenditure by a person if the expenditure was
incurred in contravention of the this Act, the Public Finance Act,
2004, or any other written law.

llow expenditure by a person if the expenditure was
incurred in contravention of the this Act, the Public Finance Act,
2004, or any other written law.

(2) The Auditor-General shall specify to the head of a State
organ, State institution or private institution the amount due from a
person upon whom the Auditor-General has made a surcharge or
disallowance under subsection (1) and the reasons for the surcharge
or disallowance. (3) A sum specified by the Auditor-General to be due from a
person shall be paid by that person to the department or institution,
as the case may be, within sixty days after it has been so specified. (4) A person aggrieved by a surcharge or disallowance made
by the Auditor-General may appeal to the High Court within thirty
days of the surcharge or disallowance under subsection (2). (5) Any sum which is lawfully due under this section shall, on
civil proceedings taken by a State organ or State institution in a
court, be recoverable as a civil debt and where the person
surcharged or whose expenditure is disallowed is in receipt of
emoluments from Government or any institution, the emoluments
shall be attached to the extent of the sum lawfully due.

is disallowed is in receipt of
emoluments from Government or any institution, the emoluments
shall be attached to the extent of the sum lawfully due.

(6) In any proceedings for the recovery of a sum surcharged
or disallowed under subsection (1), a certificate signed by the
Auditor-General shall be prima facie evidence of the facts certified. 634 [ No. 29 of 2016 Public Audit
Provision
of reports,
documents
and other
information
Surcharge and
disallowance
by Auditor-
General
Act No. 15
of 2004

[ No. 29 of 2016 Public Audit
Provision
of reports,
documents
and other
information
Surcharge and
disallowance
by Auditor-
General
Act No. 15
of 2004

(7) The Auditor-General may, with the prior approval of the
National Assembly, revoke any surcharge or disallowance made
under this section. 27.

(7) The Auditor-General may, with the prior approval of the
National Assembly, revoke any surcharge or disallowance made
under this section. 27.

(1) The Auditor-General shall, upon completion of an audit,
express an opinion on each head of expenditure based on the results
of each audit and shall state whether—
(a) the accounts conform to the requirements of the
Constitution, this Act and the Public Finance Act, 2004;
(b) the receipts and expenditure shown in the accounts have
been dealt with in accordance with proper authority and,
in particular, that all expenditure conforms to the
authority that governs it;
(c) the financial affairs of the State organ or State institution
and all revenues received and public funds under its
control have been properly accounted for by the
accounting officer or any other responsible public officer;
(d) reasonable precautions have been taken to safeguard the
receipt, custody, issue and proper use of government
resources and property and that regulations, directives
and instructions relating to them have been fully observed;
and
(e) in the Auditor-General’s opinion, the accounts reflect fairly
the financial position of the State organ or State
institution. 28.

ly observed;
and
(e) in the Auditor-General’s opinion, the accounts reflect fairly
the financial position of the State organ or State
institution. 28.

Subject to the Constitution, the Auditor-General shall, in
auditing accounts under this Act, apply the standards set by the
International Organisation of Supreme Audit Institutions and other
internationally recognised bodies approved by the Government. 29. (1) Whenever the Auditor-General has reason to believe
that delay in reporting serious irregularities in the expenditure of
public funds through an annual report may occasion financial loss
to the Government or prejudice effective financial control, the
Auditor-General shall immediately prepare a special, interim or other
audit report relating to an audit investigation into the serious
irregularities as the Auditor-General considers necessary to prevent
or reduce any financial loss to the Government. (2) The Auditor-General shall, as soon as practicable, submit
the special, interim or other audit report to the President for purposes
of subsection (1)
Public Audit [ No. 29 of 2016 635
Certification
of
Government
accounts
Cap. 1
Act No. 15
of 2004
Adherence to
international
practice and
standards of
auditing
Cap. 1
Special and
interim
publication
of reports

ent
accounts
Cap. 1
Act No. 15
of 2004
Adherence to
international
practice and
standards of
auditing
Cap. 1
Special and
interim
publication
of reports

30. (1) The Auditor-General shall submit an audit report in
accordance with Article 212 of the Constitution. (2) The Auditor-General shall draw attention to the irregularities
in the accounts audited and any other matter which ought to be
brought to the attention of the President and National Assembly. 31. (1) The Auditor-General shall publish reports of audits on
the accounts of the Republic as soon as the reports have been
presented to the Speaker and laid before the National Assembly. (2) The Auditor-General shall submit copies of the published
reports to—
(a) the National Archives;
(b) the libraries of public higher education institutions;
(c) the public libraries; and
(d) the website of the National Audit Office, for access to
the general public. (3) The Auditor-General may distribute copies of audit reports
to audited institutions and such other persons as the Auditor-General
considers necessary for purposes of information. PART IV
F INANCIAL PROVISIONS
32.

audited institutions and such other persons as the Auditor-General
considers necessary for purposes of information. PART IV
F INANCIAL PROVISIONS
32.

(1) The funds of the National Audit Office shall consist of
such monies as may—
(a) be appropriated to the National Audit Office by Parliament
for the purposes of the National Audit Office;
(b) be paid to the National Audit Office by way of fees, loans,
grants or donations; and
(c) otherwise vest in or accrue to the National Audit Office. (2) The National Audit Office may—
(a) subject to the approval of the Minister—
(i) accept moneys by way of grants or donations from
any source within or outside the Republic; and
(ii) raise by way of loans or otherwise, such moneys
as it may require for the discharge of its
functions; and
(b) charge and collect fees for services provided by the
National Audit Office. 636 [ No. 29 of 2016 Public Audit
Submission
of audit
report
Cap. 1
Publication
and
distribution
of reports
Funds of
National
Audit Office

dit Office. 636 [ No. 29 of 2016 Public Audit
Submission
of audit
report
Cap. 1
Publication
and
distribution
of reports
Funds of
National
Audit Office

(3) There shall be paid from the funds of the National Audit
Office—
(a) the emoluments of the staff of the National Audit Office;
and
(b) any other expenses incurred by the National Audit Office
in the performance of its functions under this Act. (4) The National Audit Office may, with the approval of the
Minister, invest in such manner as it considers appropriate such
funds of the National Audit Office that it does not immediately
require for the discharge of its functions. 33. The financial year of the National Audit Office shall be
the period of twelve months ending on 31st December of each
year. 34. (1) The National Audit Office shall cause to be kept proper
books of account and other records relating to its accounts. (2) The accounts of the National Audit Office shall be audited
annually by an independent auditor appointed by the Commission. (3) The auditor’s fees shall be paid by the National Audit Office. 35. (1) As soon as practicable, but not later than ninety days
after the end of the financial year, the National Audit Office shall
submit to the Commission a report concerning its activities during
the financial year.

the end of the financial year, the National Audit Office shall
submit to the Commission a report concerning its activities during
the financial year.

(2) The report referred to in subsection (1) shall include
information on the financial affairs of the National Audit Office
and there shall be appended to the report—
(a) an audited statement of financial position;
(b) an audited statement of comprehensive income; and
(c) such other information as the Minister may require. PART V
GENERAL P ROVISIONS
36. (1) The Auditor-General may, in the course of performing
the Auditor-General’s functions, track a transaction into the account
of any person in any bank through an order of the courts, if the
Auditor-General has reason to believe that the money belonging to
a State organ or State institution has been fraudulently or wrongly
paid into such person’s account. Public Audit [ No. 29 of 2016 637
Financial
year
Accounts
and audit
Annual report
Power to
examine
bank
accounts

ngly
paid into such person’s account. Public Audit [ No. 29 of 2016 637
Financial
year
Accounts
and audit
Annual report
Power to
examine
bank
accounts

(2) When required under this section, the bank shall produce
any documents or provide requested information relating to the
account in the bank’s custody or control. (3) In exercising the authority under this section, the Auditor-
General shall ensure that any information obtained is not used for
any purpose other than that legally intended and the Auditor-General
shall keep in safe custody all the documents and information so
obtained. (4) The Auditor-General may make copies of any documents
so produced. 37. (1) A person shall not, without the consent in writing given
by or on behalf of the Auditor-General, publish or disclose to an
unauthorised person, otherwise than in the course of the duties of
that person, the contents of a document, communication or
information which relates to, or which has come to the knowledge
of the person in the course of that person’s duties under this Act. (2) A person who contravenes subsection (1) commits an
offence and is liable, upon conviction, to a fine not exceeding two
hundred thousand penalty units or to imprisonment for a term not
exceeding two years, or to both.

liable, upon conviction, to a fine not exceeding two
hundred thousand penalty units or to imprisonment for a term not
exceeding two years, or to both.

(3) A person who, having any information which to the
knowledge of that person has been published or disclosed in
contravention of subsection (1), unlawfully publishes or commu-
nicates the information to any other person, commits an offence
and is liable, upon conviction, to a fine not exceeding two hundred
thousand penalty units or to imprisonment for a term not exceeding
two years, or to both. 38. (1) A person shall not—
(a) knowingly make, or cause to be made, to the Auditor-
General or an officer or a member of staff of the Auditor-
General’s Office, a false testimony or false report in
any material particular on a matter under investigation;
(b) knowingly mislead the Auditor-General, an officer or a
member of staff of the Auditor-General’s Office by
giving any false information or statement or making a
false allegation;
(c) obstruct, assault, insult, hinder, delay or impersonate the
Auditor-General, an officer or a member of staff of the
Auditor-General’s Office in the lawful exercise of the
powers conferred on the Auditor-General, an officer or
638 [ No. 29 of 2016 Public Audit
Prohibition
of
publication
or disclosure
of
information
to
unauthorised
persons
General
offences

eral, an officer or
638 [ No. 29 of 2016 Public Audit
Prohibition
of
publication
or disclosure
of
information
to
unauthorised
persons
General
offences

a member of staff of the Auditor-General’s Office under
this Act;
(d) refuse or fail, without reasonable cause, to give the Auditor-
General, an officer or a member of staff of the Auditor-
General’s Office on request, a document or information
required for purposes of this Act;
(e) fail to comply with a lawful summon, order or directive of
the Auditor-General, an officer, or member of staff of
the Auditor-General’s Office under this Act; or
(f) destroy anything or prevent the seizure of any property or
document or securing of the property or document. (2) A person who contravenes subsection (1) commits an
offence and is liable, upon conviction, to a fine not exceeding two
hundred thousand penalty units or imprisonment for a term not
exceeding two years, or to both. 39. The Commission may, by statutory instrument, on the
recommendation of the National Audit Office, make regulations
for the better carrying out of the provisions of this Act. 40. The Public Audit Act, 1980, is repealed. 41.

he National Audit Office, make regulations
for the better carrying out of the provisions of this Act. 40. The Public Audit Act, 1980, is repealed. 41.

(1) A person who was an officer or member of staff in the
Auditor-General’s Office before the commencement of this Act
shall continue to be an officer or member of staff of the National
Audit Office, as the case may be, as if appointed or employed
under this Act. (2) The service of persons referred to in subsection (1) shall
be treated as continuous service. (3) Nothing in this Act affects the rights and liabilities of any
person employed or appointed by the Auditor-General’s Office
before the commencement of this Act. Public Audit [ No. 29 of 2016 639
Regulations
Repeal of
Cap. 378
Transitional
and savings
provisions