Audit Office Act [Chapter 22:18] (No. 12 of 2009) direction or instruction issued in terms of the Public Finance Management Act [Chapter 22:19], have been duly observed; (b) all payments of public moneys— (i) have been made in accordance with proper authority; and (ii) have been properly charged; and (iii) are supported by sufficient vouchers or proof of payment; (c) all moneys expended and charged to an appropriation account— (i) have been applied to the purposes for which the grants made by Parliament were intended; and (ii) were expended in conformity with the appropriate authority; (d) all reasonable precautions have been taken to safeguard and control State property and all issues of State property were made in accordance with proper authority. (2) If at any time it appears to the Comptroller and Auditor-General that any irregularity has occurred in— (a) the collection, receipt, custody, control or payment of public moneys; or (b) the receipt, custody, control, issue, sale, transfer or delivery of any State property; he or she shall immediately, bring the matter to the notice of the Treasury and the appropriate accounting officer or receiver of revenue, as the case may be, and— (c) the Public Service Commission, where in his or her opinion the irregularity constitutes misconduct on the part of any member of the Public Service; and (d) the Commander of the branch of the Defence Forces concerned, where in his or her opinion the irregularity constitutes misconduct or a breach of discipline on the part of any member of the Defence Forces; and (e) the Commissioner-General of Police, where in his or her opinion the irregularity constitutes misconduct or a breach of discipline on the part of any member of the Police Force; and (f) the Commissioner of Prisons, where in his or her opinion the irregularity constitutes misconduct or a breach of discipline on the part of any member of the Prison Service; and (g) the Attorney-General, where in his or her opinion the irregularity constitutes a criminal offence. 8 Powers of Comptroller and Auditor-General (1) In the exercise of his or her duties in terms of section 5 the Comptroller and AuditorGeneral or any person authorised by him or her may— (a) call upon an officer for, and shall be entitled to receive without undue delay from that officer, any explanations and information he or she may require in order to enable him or her to discharge his or her duties; (b) authorise any person to conduct on his or her behalf any examination, enquiry, inspection or audit of any books and accounts which he or she may be required by or under this Act to examine and audit and such person shall report thereon to the Comptroller and Auditor-General in such manner as he or she may direct: Provided that any such authority given to any person shall be subject to the concurrence of the head of the Ministry or public entity in which the officer is employed; (c) without payment of any fee, cause search to be made in and extracts to be taken from any book, document or record in the custody or possession of an officer; -7-