Audit Act

(Original Enactment: Act 3 of 1966)

(1st August 1999)
An Act to make provision for the audit of the accounts of Singapore and of other public authorities and bodies administering public funds and for matters connected therewith.
[9th August 1965]
Short title
1.  This Act may be cited as the Audit Act.
2.—(1)  In this Act, unless the context otherwise requires —
“public authority” means the President, the Government, any statutory authority exercising powers vested in it by any written law, any tribunal other than the Supreme Court and the subordinate courts, or any officer or authority appointed by or acting on behalf of any of the aforesaid;
“public funds” means any moneys, bonds, debentures or securities, received from individuals, corporations or bodies by way of loans, trusts or any other voluntary payments, which are intended to be disbursed or are in fact disbursed for the benefit of the citizens of Singapore or any part of them, and includes any public moneys.
(2)  In this Act, the words and expressions used shall, unless the context otherwise requires or it is herein otherwise expressly provided, have the meanings respectively assigned to them in the Financial Procedure Act (Cap. 109).