Audit Office Act [Chapter 22:18] (No. 12 of 2009) (d) examine upon oath all persons whom he or she thinks fit to examine respecting the receipt or expenditure of public moneys or the receipt or issue of any State property and respecting whatever is necessary for the due performance and exercise of the duties and powers vested in him or her. (2) Notwithstanding anything in this Act or any other law, the Comptroller and AuditorGeneral may, if he or she thinks fit— (a) make a test audit in any particular case; (b) accept as correct upon a certificate of any person, the accounts of any other person entrusted with— (i) the collection, receipt, custody, control or payment of public moneys; or (ii) the receipt, custody, control, issue, sale, transfer or delivery of any State property; (c) admit without further examination accounts, vouchers and receipts which bear evidence of having been checked, examined and certified as correct in every respect and have been allowed and passed by the appropriate officer. (3) If, in the opinion of the Comptroller and Auditor-General, it is necessary or desirable that he or she should have access to the accounts or other records of a public entity, designated corporate body or statutory fund not referred to in section 6(1)(b), he or she may exercise any of the powers conferred by subsections (1) and (2) in relation to such public entity, designated corporate body or statutory fund, as the case may be, and those subsections shall apply, with necessary changes, in relation to the moneys, property and employees of the public entity, designated corporate body or statutory fund concerned as they apply in relation to public moneys, State property and officers, respectively. (4) The Comptroller and Auditor-General may lay before the Attorney-General a case in writing as to any question regarding which the Comptroller and Auditor-General requires a legal opinion, and the Attorney-General shall furnish the Comptroller and Auditor-General with such legal opinion. 9 Contracted audits (1) The Comptroller and Auditor-General may, by notice in the Gazette, appoint a person registered as a public auditor in terms of the Public Accountants and Auditors Act [Chapter 27:12] to inspect, examine and audit the accounts, records or stores that are required by this Act or by any other enactment, to be inspected, examined or audited by the Comptroller and Auditor–General and report the results of the inspection, examination or audit. (2) The person appointed in terms of subsection (1) may carry out an economy, efficiency and effectiveness audit of the operations, or specified operations, of a designated statutory body, and report the results of the audit to the Comptroller and Auditor-General. PART III REPORTS BY COMPTROLLER AND AUDITOR-GENERAL 10 Annual report of Comptroller and Auditor-General (1) The Comptroller and Auditor-General, after examining the accounts transmitted to him or her in terms of section 35(6) and (7) of the Public Finance Management Act [Chapter 22:19], and the accounts of any public entity, designated corporate body or statutory fund, and after signing a certificate recording the result of his or her examination, shall— (a) prepare and submit to the Minister, not later than the 30th of June in each year, a report on the outcome of his or her examination and audit of the accounts referred to him or her in terms of section 6(1); and (b) transmit to the appropriate Minister his or her certificate upon his or her examination and audit of such accounts, together with any report which he or she may consider necessary. -8-