Singapore legislation
Section 5
Section 5
Nature of audit
(1)
The Auditor‑General must in his or her audit make any examination that he or she considers necessary to ascertain whether all reasonable steps have been taken —
to safeguard the collection and custody of public moneys or other moneys subject to the Auditor‑General’s audit;
to ensure that issues and payments of moneys subject to the Auditor‑General’s audit were made in accordance with proper authority and payments were properly chargeable and are supported by sufficient vouchers or proof of payment; and
to ensure that the provisions of the Constitution and of the Financial Procedure Act 1966 and any other written law relating to moneys or stores subject to the Auditor‑General’s audit have been in all respects complied with.
(2)
Without affecting subsection (1), in an audit under section 4A of an individual or a person, the Auditor‑General must in his or her audit make any examination that he or she considers necessary to ascertain whether all reasonable steps have been taken to ensure that the terms and conditions applicable in respect of any of the following have been complied with:
the receipt by the individual or person of a grant, a subsidy, an advance of money or a loan, a guarantee, an indemnity or financial assistance, as mentioned in section 4A(1)(a);
a supply by the individual or person of any goods or services (or both) under an agreement or a relevant subcontract mentioned in section 4A(1)(b);
a collection or disbursement of money mentioned in section 4A(1)(c) by the individual or person.