Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (i) proper accounting and bookkeeping transactions and procedures are carried out; and (ii) proper accounting records are maintained; and (iii) adequate internal checks and controls are observed; and (iv) assets under the control of the Ministry or reporting unit are properly accounted for; and (v) instructions and directions issued in terms of section 6 are complied with; and (vi) generally, that requirements of this Act are being observed; and (b) to assess the cost-effectiveness of any projects undertaken by the Ministry or reporting unit concerned; and (c) to perform any other function that may be assigned to him or her by the accounting officer of the Ministry or reporting unit concerned. (3) In the performance of his or her functions in terms of subsection (2), an internal auditor— (a) shall have free access at all reasonable times to any records, books, vouchers, documents and public resources under the control of the Ministry or reporting unit concerned; (b) shall have direct access to the accounting officer of the Ministry or reporting unit concerned; (c) may, without payment of any fee, cause search to be made in and extracts to be taken from any record, book, voucher or document under the control of the Ministry or reporting unit concerned; (d) may call upon any officer in the Ministry or reporting unit concerned to give, and shall be entitled to receive without undue delay from that officer, any explanations and information he or she may require to enable him or her to perform his or her functions. (4) If at any time it appears to an internal auditor that any offence has been committed in relation to— (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 the Auditor-General. (5) Whenever an internal auditor has completed any internal audit programme, he or she shall prepare a report on the financial administration and accounting system in the Ministry or reporting unit to which he or she has been appointed, and may include in such report any instances of hindrance or obstruction he or she has encountered in the discharge of his or her duties, and shall transmit copies of such report to the accounting officer, the Treasury and the Auditor-General. 81 External auditors (1) The Auditor-General shall audit or cause to be audited the financial statements of all accounting officers, receivers of revenue, statutory funds, designated or specified public entities and constitutional entities. - 38 -