Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (2) The Auditor-General shall satisfy himself or herself that— (a) all reasonable precautions have been taken to safeguard the collection of public money and that the provisions of this Act and any other enactment relating to the accounting for public resources and of any direction or instruction issued in terms of section 78 or departmental instruction referred to in section 6(3) which relate thereto have been duly observed; (b) all payments of public money— (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. (3) If at any time it appears to the Auditor-General that any irregularity has occurred in— (a) the collection, receipt, custody, control or payment of public money; 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, 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 breach of discipline on the part of any member of the Police Force; and (f) the Commissioner-General of Prisons and Correction Service25, 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 Prosecutor-General26, where in his or her opinion the irregularity constitutes a criminal offence. (4) In the performance of his or her functions in terms of this section, an external auditor shall have the same powers as an internal auditor under section 80(3). 25 As amended by Act 3/2016 with effect from 1st July 2016. 26 “Prosecutor-General” substituted for “Attorney-General” by Act 5/2014 with effect from 2nd Jnuary 2015. - 39 -