Section 13 - Examination Of Accounts

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The Auditor-General shall examine in such manner as he thinks necessary the public and other government accounts and shall ascertain whether in his opinion

(a) the accounts have been properly kept;

(b) all public monies have been fully accounted for, and rules and procedures applicable are sufficient to secure an effective check on the assessment, collection and proper allocation of the revenue;

(c) monies have been expended for the purposes for which they were appropriated and the expenditures have been made as authorised;

(d) essential records are maintained and the rules and procedures applied are sufficient to safeguard and control public property; and

(e) programmes and activities have been undertaken with due regard to economy, efficiency and effectiveness in relation to the resources utilised and results achieved.