Section 8

The Minister must, as soon as a statement required under section 18 of the Financial Procedure Act 1966 has been prepared, transmit the statement to the Auditor‑General, who must cause the statement to be examined and audited and prepare his or her report thereon.

In the event of any such statement not being received within a period of 7 months after the close of the financial year to which it relates, the Auditor‑General must submit a report to that effect to the President, who must cause it to be presented to Parliament as soon as possible after its receipt by him or her.

Subject to subsection (4), every report relating to the statement prepared in accordance with subsection (1) must be submitted by the Auditor‑General to the President who must present the report and statement to Parliament within 30 days of their receipt by him or her, or if Parliament is not in session, within 14 days after the commencement of its next sitting.

Nothing in subsection (3) requires the presentation to Parliament of any report or statement containing any matter which the Prime Minister and the Minister responsible for defence, on the recommendations of the Permanent Secretary to the Ministry of Defence and the Chief of Defence Force, certify to be necessary for the defence and security of Singapore.

Any certificate under the hands of the Prime Minister and the Minister responsible for defence is conclusive evidence of the matters specified in the certificate.

If at any time it appears to the Auditor‑General that any serious irregularities have occurred in the accounting or custody of public moneys or public stores, the Auditor‑General must immediately bring the matter to the notice of the Permanent Secretary to the Ministry of Finance.

The Auditor‑General may, in any report submitted in accordance with this Act or otherwise, make recommendations and may generally comment upon all matters relating to public accounts, public moneys and public stores.

Unless it is otherwise required by law or by direction of the Minister, where the Auditor‑General audits the accounts of any other authority or body the Auditor‑General must present the Auditor‑General’s certificate and any report found necessary upon those accounts to the head of that authority or body.

Despite this section, the Auditor‑General may, at any time, submit a report to the President upon any matter arising out of the performance of any of the Auditor‑General’s duties or the exercise of any of the Auditor‑General’s powers under this Act or under any other written law.