Constitution of the Republic of Singapore · 2020 Revised Edition · Part 11 · Financial Provisions
148F. Appointment of Auditor-General
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There shall be an Auditor-General who shall be appointed or re-appointed, as the case may be, by the President in accordance with the advice of the Prime Minister unless the President, acting in his discretion, does not concur with that advice.
President
“President” means the President of Singapore elected under this Constitution and includes any person for the time being exercising the functions of the office of President;
The Prime Minister shall, before tendering any advice under clause (1), consult the Chairman of the Public Service Commission.
Prime Minister
“Prime Minister” means the Prime Minister of Singapore appointed under this Constitution;
It is the duty of the Auditor‑General to audit and report on the accounts of —
all departments and offices of the Government;
Parliament;
the Supreme Court and all subordinate courts; and
the Public Service Commission, the Judicial Service Commission and the Legal Service Commission.
The Auditor-General shall perform such other duties and exercise such other powers in relation to the accounts of the Government and accounts of other public authorities and other bodies administering public funds as may be prescribed by or under any written law.
Subject to clauses (7) and (8), the Auditor-General shall hold office for a term of 6 years and shall cease to hold that office at the end of that term, but without prejudice to his eligibility for reappointment for further terms of 6 years each.
[Deleted by Act 2 of 2001]
The Auditor-General may at any time resign his office by writing under his hand addressed to the President.
The Auditor-General may be removed from office by the President, if the President concurs with the advice of the Prime Minister, but the Prime Minister shall not tender such advice except for inability of the Auditor‑General to discharge the functions of his office (whether arising from infirmity of body or mind or any other cause) or for misbehaviour and except with the concurrence of a tribunal consisting of the Chief Justice and 2 other Supreme Court Judges nominated for that purpose by the Chief Justice.
The tribunal constituted under clause (8) shall regulate its own procedure and may make rules for that purpose.
Parliament shall by resolution provide for the remuneration of the Auditor‑General and the remuneration so provided shall be charged on the Consolidated Fund.
Subject to the provisions of this Constitution, the terms of service of the Auditor‑General may be prescribed in regulations made by the President and published in the Gazette, and in so far as they are not prescribed by such law, be determined by the President.
terms of service
“terms of service”, in respect of any officer, includes the remuneration to which that officer is entitled by virtue of his office, and any pension, gratuity or other like allowance payable to or in respect of that officer;
Regulations made under clause (10A) may provide that any gratuity payable in respect of service as the Auditor‑General shall be charged on the Consolidated Fund.
Consolidated Fund
“Consolidated Fund” means the Consolidated Fund established by this Constitution;
The remuneration and other terms of service of the Auditor‑General shall not be altered to his disadvantage during his continuance in office.
remuneration
“remuneration”, in respect of any public officer, means only the emoluments of that officer, the whole or any part of which count for pension or gratuity in accordance with the provisions of any law relating to the grant of pensions or gratuities in respect of the public service;