Audit Office Act [Chapter 22:18] (No. 12 of 2009) (2) The Comptroller and Auditor-General shall set out in his or her annual report— (a) if, in his or her opinion, any payment out of public moneys which has been made in terms of the Public Finance Management Act [Chapter 22:19], to any Minister, Deputy Minister or other member of Parliament is one on which the Comptroller and Auditor-General should report to Parliament, a statement showing the name of the Minister, Deputy Minister or member receiving such payment, the total amount received and the service in respect of which the payment was made; (b) any other matters relating to the audit of public accounts which the Comptroller and Auditor-General thinks should be brought to the attention of Parliament. 11 Special reports (1) If at any time it appears to the Comptroller and Auditor-General desirable that any matter relating to public moneys or State property should be drawn to the attention of Public Accounts Committee without undue delay, he or she shall prepare a special report in relation to such matter and transmit— (a) that report to the Minister; and (b) if it relates to a public entity, designated corporate body or statutory fund, a copy of that report to the appropriate Minister. (2) The Comptroller and Auditor General may make a special report in terms of subsection (1) relating to any matter incidental to the powers and duties of the Comptroller and AuditorGeneral under this Act or any other enactment. (3) If at any time it appears desirable to the Public Accounts Committee that any matter relating to public moneys or State property should be reported upon by the Comptroller and Auditor-General, the Committee shall direct the Comptroller and Auditor-General to prepare a special report thereon for the transmission to the Committee and— (a) to the Minister; and (b) if it relates to a public entity, designated corporate body or statutory fund, to the appropriate Minister. 12 Reports to be laid before Parliament (1) Any report transmitted in terms of section 10 or 11— (a) to the Minister; or (b) to an appropriate Minister; shall be laid by the Minister or appropriate Minister, as the case may be, before the House of Assembly on one of the seven days on which the House of Assembly sits next after he or she has received such report. (2) Where the Minister or appropriate Minister fails to lay any report before the House of Assembly in terms of subsection (1) within the period specified therein, the Comptroller and Auditor-General shall transmit a copy of such report to the Speaker of the House of Assembly for the Speaker to lay it before the House of Assembly. PART IV AUDIT OFFICE COMMISSION 13 Constitution of Audit Office (1) The Audit Office shall consist of the following members— (a) the Comptroller and Auditor-General; and (b) every person who occupies a post in the Office, including the staff of the Department of Administration referred to in section 18 and such other persons employed in the Office as may be prescribed. -9-