Section 20 - Submission Of Auditor-General's Report To Parliament

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(1) The Auditor-General shall, within six months after the end of the immediately preceding financial year to which each of the accounts mentioned in this Part relates, submit his report to Parliament and shall, in the report, draw attention to any irregularities in the accounts audited and to any other matter which in his opinion ought to be brought to the notice of Parliament.

(2) Without limiting the scope of subsection (1), the Auditor-General in his report to Parliament on the public accounts shall draw attention to any case in which he has observed that

(a) an officer or employee of Government has wilfully or negligently omitted to collect or receive any public money due to the Government;

(b) any public money was not duly accounted for and paid into the Consolidated Fund or other designated public account;

(c) an appropriation was exceeded or was applied for a purpose or in a manner not authorised by law;

(d) an expenditure was not authorised or properly vouched for or certified;

(e) there has been a deficiency through fraud, default or mistake of any person;

(f) applicable internal control and management measures are inefficient or ineffective;

(g) the use or custody of property, money, stamps, securities, equipment, stores, trust money, trust property or other assets has occurred in a manner detrimental to the State;

(h) resources have not been used with due regard to economy, efficiency and effectiveness in relation to the results attained;

(i) in the public interest, the matter should be brought to the notice of Parliament.