Clause 9

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.