Audit Bill

In this Act, unless the context otherwise requires —

“public authority” means the President, the Government, any statutory authority exercising powers vested in it by any written law, any tribunal other than the Supreme Court and the subordinate courts, or any officer or authority appointed by or acting on behalf of any of the aforesaid;

“public funds” means any moneys, bonds, debentures or securities whatsoever, 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.

In this Act, the words and expressions used shall, unless the context otherwise requires or it is herein otherwise expressly provided, have the meanings respectively assigned to them in the Financial Procedure Act, 1966 (Act of 1966).

The Director of Audit shall be deemed to be a public officer and save as otherwise provided in this Act, the law for the time being in force relating to the public service of Singapore and to members thereof shall apply to him.

A person who has held the office of Director of Audit shall not be eligible for any other appointment as a public officer but shall be eligible for re-appointment as Director of Audit.

The Director of Audit shall be paid such remuneration and allowances as may from time to time be determined by Parliament and such remuneration and allowances shall be charged on and paid out of the Consolidated Fund.

The terms of service of the Director of Audit shall not be altered to his disadvantage during his continuance in office.

For the purposes of subsection (4), in so far as the terms of service of the Director of Audit depend upon his option, any terms for which he opts shall be taken to be more advantageous to him than any for which he might have opted.

Subject to the provisions of subsection (8), the Director of Audit shall hold office until he attains the age of fifty-five years:Provided that —

Nothing done by the Director of Audit shall be invalid by reason only that he has attained the age at which he is required by this section to vacate his office.

If the Prime Minister, or the Chairman of the Public Service Commission after consulting the Prime Minister, represents to the President that the Director of Audit ought to be removed from office for inability to discharge the functions thereof (whether arising from infirmity of body or mind or any other cause) or for misbehaviour, the President shall refer the representation to a tribunal consisting of the Chief Justice and two other Judges of the Supreme Court nominated specially or generally for that purpose by the Chief Justice, and shall, if that tribunal so recommends, remove the Director of Audit from office.

The tribunal constituted under subsection (8) shall regulate its own procedure and may make rules for that purpose.

The accounts of all departments and offices of the Government (including the office of the Public Service Commission) and the accounts of the Supreme Court, of all subordinate courts and of Parliament shall be audited and reported on by the Director of Audit who, with subordinate staff, shall at all times be entitled to have access to all books, records, returns and reports relating to such accounts.

The Director of Audit shall submit his report made under subsection (1) to the President who shall cause it to be presented to Parliament.

The Director of Audit shall 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.

The Director of Audit shall, 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, may with the consent of the Minister if so requested by a public authority or a body administering public funds, audit the accounts of such public authority or body, the fee for such audit in each case being a charge upon the funds of the authority or body concerned.

For the purposes of subsection (1), the fee shall, unless otherwise determined under the provisions of any other written law, be determined by the Minister.

Notwithstanding the provisions of any written law relating to the accounts and audit of any public authority, the Minister may, if he is satisfied that the public interest so requires, direct that the accounts of such authority shall be audited by the Director of Audit.

No fee shall be payable for an audit directed in accordance with the provisions of subsection (3).

In the performance of his functions under the Constitution or this Act, the Director of Audit —

Any of the powers conferred by this section upon the Director of Audit may be exercised by any public officer authorised in writing in this behalf by the Director of Audit or by any other person so authorised.

Every person called upon for any explanation or information pursuant to the provisions of subsection (1) shall be legally bound to furnish such explanation or information, as the case may be.

The operation of section 7 shall not be limited by any provision (including a provision relating to secrecy) contained in any other written law except to the extent to which any such other written law expressly excludes the operation of that section.

Notwithstanding anything contained in any other written law and notwithstanding the making of an oath or declaration of secrecy, a person shall not be guilty of an offence by reason of anything done by him for the purposes of section 7.

The Director of Audit or any other person shall not divulge or communicate, except in the course of duty to another person performing duties under this Act, any information which has come to his knowledge directly or indirectly in accordance with the provisions of section 7 in any case in which the person from whom such information has been obtained or from whose custody accounts, books, documents or papers from which such information was derived were produced could not, but for the provisions of this Act, lawfully have divulged that information to the Director of Audit or such other person.

Subsection (3) shall not prevent the making, divulging or communicating in any report of the Director of Audit of conclusions, observations or recommendations which are based on information obtained in accordance with the provisions of section 7.

The Minister shall, as soon as a statement required under the provisions of section 18 of the Financial Procedure Act, 1966 (Act of 1966), has been prepared, transmit such statement to the Director of Audit who shall cause such statement to be examined and audited and prepare his report thereon.

In the event of any such statement not being received within a period of seven months after the close of the financial year to which it relates, the Director of Audit shall submit a report to that effect to the President who shall cause it to be presented to Parliament as soon as may be after its receipt by him.

Every report relating to the statement prepared in accordance with the provisions of subsection (1) shall be submitted by the Director of Audit to the President who shall present such report and statement to Parliament within thirty days of their receipt by him, or if Parliament is not in session, within fourteen days after the commencement of its next sitting.

If at any time it appears to the Director of Audit that any serious irregularities have occurred in the accounting or custody of public moneys or public stores, he shall immediately bring the matter to the notice of the Permanent Secretary to the Treasury.

The Director of Audit may in any report submitted in accordance with the provisions of 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 Director of Audit audits the accounts of any other authority or body he shall present his certificate and any report found necessary upon such accounts to the head of that authority or body.

Notwithstanding the provisions of this section, the Director of Audit may at any time submit a report to the President upon any matter arising out of the performance of any of his duties or the exercise of any of his powers under this Act or under any other written law.

The Minister may make regulations for the purpose of carrying out the provisions of this Act.

All such regulations shall be published in the Gazette and shall be presented to Parliament as soon as may be after publication.