Audit Act 1966 · 2020 Revised Edition · Part 2 · Duties and Powers of Auditor‑General
3. Duties of Auditor‑General
Feedback & supportThe accounts of all departments and offices of the Government (including the office of the Public Service Commission) and the accounts of the Supreme Court, all subordinate courts and Parliament must be audited and reported on by the Auditor‑General.
The Auditor‑General, with subordinate staff, is at all times entitled to have access to all books, records, returns and reports relating to the accounts mentioned in subsection (1).
The Auditor‑General must submit his or her report made under subsection (1) to the President, who must cause it to be presented to Parliament.
The Auditor‑General must perform such other duties and exercise such other powers in relation to the accounts of the Government and the accounts of other public authorities and other bodies administering public funds as may be prescribed by or under any written law.
public funds
“public funds” means any moneys, bonds, debentures or securities, received from individuals, corporations or bodies by way of loans, trusts or any other voluntary payments, which are intended to be disbursed or are in fact disbursed for the benefit of the citizens of Singapore or any part of them, and includes any public moneys.