Audit Office Act [Chapter 22:18] (No. 12 of 2009) (3) If the Comptroller and Auditor-General wishes to resign from office, he or she shall submit his or her resignation in writing to the President, giving the reasons for his or her resignation. (4) The suspension of the Comptroller and Auditor-General from office does not affect any entitlement of the Comptroller and Auditor-General to be paid remuneration and allowances, unless the act of omission or commission on which he or she was suspended involves financial prejudice to the State, the Audit Office or any person or body he or she is required to audit. (5) Where the Comptroller and Auditor General— (a) resigns from office— (i) he or she may, with his or her consent, be appointed to any post in the Public Service; or (ii) if he or she is not appointed to any other post in the Public Service, he or she shall be regarded as having resigned from the Public Service; (b) retires from office, he or she shall be regarded as having retired from the Public Service; and any period of service as Comptroller and Auditor General shall be regarded, for the purpose of the State Service (Pensions) Act [Chapter 16:06] and any regulations made thereunder which are applicable, as forming part of and not having interrupted the continuity of his or her pensionable service. 5 Duties of Comptroller and Auditor-General (1) Subject to any duty imposed on him or her by any enactment, the Comptroller and Auditor-General shall have complete discretion in the discharge of his or her functions and, in particular, in determining whether to carry out any examination in terms of this Act and as to the manner in which any such examination is carried out. (2) Subject to section 106 of the Constitution, the duties of the Comptroller and AuditorGeneral shall be— (a) to examine, inquire into and audit accounts in terms of section 6; (b) to satisfy himself or herself in terms of section 7 as to the safeguarding of public moneys and State property; (c) to prepare and submit reports in terms of Part III; (d) to do any other thing required of him or her by or under this Act or any other enactment. 6 Examination and audit of accounts (1) In addition to auditing the accounts referred to in section 106(1) of the Constitution, the Comptroller and Auditor-General— (a) shall, on behalf of the House of Assembly, audit the accounts of any public entity, or designated corporate body; (b) may carry out examinations into the economy, efficiency and effectiveness with which any Ministry, public entity, local authority, designated corporate body, statutory fund or other body has used public resources in discharging its functions. (2) Where, by virtue of the proviso to section 106(1) of the Constitution, the Comptroller and Auditor-General does not examine or audit any particular account or fund, moneys held in that account or fund shall be regarded as not being public moneys for the purposes of this Act. 7 Comptroller and Auditor-General to satisfy himself or herself that public moneys and State property are safeguarded (1) The Comptroller and Auditor-General shall satisfy himself or herself that— (a) all reasonable precautions have been taken to safeguard the collection of public moneys and that the provisions of this Act and any other enactment and of any -6-