Singapore legislation
Clause 4
of Audit Bill
Clause 4
Powers and duties of the Director of Audit
(1)
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.
(2)
The Director of Audit shall submit his report made under subsection (1) to the President who shall cause it to be presented to Parliament.
(3)
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.