Audit Office Act [Chapter 22:18] (No. 12 of 2009) “local authority” means a municipal council, town council, local board, rural district council or any similar body established by or in terms of any enactment; “member”, in relation to— (a) the Audit Office, means a person employed in the Office, including a person employed under contract; (b) a statutory body or corporate body, means a person who is appointed to a council, commission or other authority which is the statutory body or which is responsible for the administration of the affairs of the statutory body; “Minister” means the Minister of Finance or any other Minister to whom the President may, from time to time, assign the administration of this Act; “officer” means any person in the employment of the State or of a statutory body or fund or account whose accounts are audited or required to be audited by the Comptroller and Auditor-General; “pension benefit” means any pension, commutation of a pension, gratuity or other similar allowance or benefit or any refund of pension contributions, including any interest payable thereon, for a person in respect of his or her service as a member of the Audit Office or in respect of any ill-health or injury arising out of and in the course of his or her official duties as such a member or for a dependant or personal representative of such person in respect of such service, ill-health or injury or on the death of such person; “Public Accounts Committee” means the committee established by Parliament for the examination of public moneys appropriated by Parliament for the service of the State; “recognised association or organisation” means an association or organisation declared to be a recognised association or recognised organisation, as the case may be, in terms of section 23(1); “service regulations” means regulations made in terms of section 31; “test audit” means an examination of a sample of auditable records. (2) The terms “appropriate Minister”, “constitutional entity”, “designated corporate body”, “public entity”, “public moneys”, “public resources”, “reporting unit”, “State property”, “statutory fund”, “Treasury” and any other term or expression that is not defined in subsection (1) but to which a meaning has been assigned in the Public Finance Management Act [Chapter 22:19], have the same meaning when used in this Act. PART II SALARY, POWERS AND DUTIES OF COMPTROLLER AND AUDITOR-GENERAL 3 Salary of Comptroller and Auditor-General The salary and the related allowances of the Comptroller and Auditor-General shall be a charge on the Consolidated Revenue Fund, which is hereby appropriated to the purpose. 4 Tenure of office of Comptroller and Auditor-General (1) When Parliament is not sitting the President may suspend the Comptroller and AuditorGeneral from office on the grounds of insolvency or incompetence or misbehaviour or physical or mental incapacity. (2) Any suspension in terms of subsection (1) shall terminate, and the Comptroller and Auditor-General shall resume his or her duties, on the twenty-eighth day on which Parliament next sits after such suspension, unless the House of Assembly has earlier resolved in terms of section 105(5) of the Constitution that the Comptroller and Auditor-General should be removed from office. -5-

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