Singapore legislation
Section 4
Section 4
Audit of accounts of public authorities and bodies administering public funds
(1)
The Auditor‑General must —
if it is so provided by any written law — audit the accounts of any public authority; and
if it is not so provided by any written law — with the Minister’s consent if so requested by a public authority or a body administering public funds, audit the accounts of such public authority or body.
(2)
The fee for any audit under subsection (1) is a charge upon the funds of the public authority or body concerned.
(3)
For the purposes of subsection (2), the fee is, unless otherwise determined under any other written law, to be determined by the Minister.
(4)
Despite any written law relating to the accounts and audit of any public authority, the Minister may, if the Minister is satisfied that the public interest so requires, direct that the accounts of the authority must be audited by the Auditor‑General.
(5)
No fee is payable for an audit directed in accordance with subsection (4).