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.
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