Comparison View

Formal Consolidation |  1999 RevEd
Powers of Auditor-General
6.—(1)  In the performance of his functions under the Constitution or this Act, the Auditor-General —
(a)may call upon any person for any explanation and information which the Auditor-General may require in order to enable him to discharge his duties;
(b)may, without payment of any fee, cause search to be made in and extracts to be taken from any book, document or record in any public office;
(c)shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other property subject to his audit;
(d)may examine upon oath or affirmation (which oath or affirmation the Auditor-General is empowered to administer) any person whom he may think fit to examine respecting all matters and things whatever necessary for the due performance of such functions;
(e)may authorise any public officer or any other person on his behalf to conduct any inquiry, examination or audit and to report thereon to him; and
(f)may obtain the advice of the Attorney-General upon any question of law.
(2)  Any of the powers conferred by this section upon the Auditor-General may be exercised by any public officer authorised in writing in this behalf by the Auditor-General or by any other person so authorised.
(3)  Any person called upon for any explanation or information under subsection (1) shall be legally bound to furnish such explanation or information, as the case may be.
Informal Consolidation | Amended Act 42 of 2017
Powers of Auditor-General
6.—(1)  In the performance of his functions under the Constitution or this Act, the Auditor-General —
(a)may call upon any person for any explanation and information which the Auditor-General may require in order to enable him to discharge his duties;
(b)may enter and remain on, and search for and copy or take extracts from any book, document or record in, any premises —
(i)occupied by any public authority, the Supreme Court, any subordinate court or Parliament;
(ii)occupied by any individual or person subject to an audit under section 4A; or
(iii)occupied by the other person in subsection (1B)(b) with whom an individual or a person or body mentioned in sub‑paragraph (i) or (ii) has an arrangement to have possession or custody of any record, information or document belonging to that individual, person or body, as the case may be;
[Act 42 of 2017 wef 01/11/2017]
(c)shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other property subject to his audit;
(ca)may seize any equipment, record, information, document or other thing in any premises mentioned in paragraph (b) if —
(i)a notice under subsection (1A)(a) has been given in respect of the record, information or document and the period mentioned in that notice has expired; or
(ii)the Auditor‑General considers it necessary to do so for the purpose of obtaining evidence of the contravention of any written law;
[Act 42 of 2017 wef 01/11/2017]
(d)may examine upon oath or affirmation (which oath or affirmation the Auditor-General is empowered to administer) any person whom he may think fit to examine respecting all matters and things whatever necessary for the due performance of such functions;
(e)may authorise any public officer or any other person on his behalf to conduct any inquiry, examination or audit and to report thereon to him; and
(f)may obtain the advice of the Attorney-General upon any question of law.
(1A)  The power under subsection (1)(a) to call upon any person for any explanation and information includes the power —
(a)to require a person by written notice to produce, within a reasonable time, specified records, information or documents, or records, information or documents of a specified kind, which are within the custody or under the control of that person;
(b)to require that person to provide an explanation of the record, information or document mentioned in paragraph (a);
(c)if the record, information or document is not provided, to require that person to state, to the best of the person’s knowledge and belief, where it is; and
(d)if the information is recorded otherwise than in legible form, to require the information to be made available to the Auditor‑General in legible form.
[Act 42 of 2017 wef 01/11/2017]
(1B)  For the purposes of subsection (1A), a person or body is taken to have “control” of any record, information or document if —
(a)the person has possession of the record, information or document; or
(b)the person has the record, information or document in the possession or custody of some other person.
[Act 42 of 2017 wef 01/11/2017]
(1C)  Without prejudice to the generality of subsection (1)(b), the Auditor‑General may, while in any premises mentioned in that provision —
(a)inspect, examine, photograph or film anything in the premises mentioned in subsection (1)(b);
(b)take into the premises any individual, equipment or material that the Auditor‑General reasonably requires to discharge his duties; and
(c)require any person in those premises to give to the Auditor‑General reasonable assistance in relation to the exercise of any of his powers under this section.
[Act 42 of 2017 wef 01/11/2017]
(1D)  The Auditor‑General is entitled, without payment, to —
(a)enter and remain on any premises mentioned in subsection (1)(b); and
(b)search for any record, information or document, and keep any record, information or document, or any copy or extract of it, furnished to the Auditor‑General under subsection (1) or (1A) or obtained under subsection (1)(ca).
[Act 42 of 2017 wef 01/11/2017]
(2)  Any of the powers conferred by this section upon the Auditor-General may be exercised by any public officer authorised in writing in this behalf by the Auditor-General or by any other person so authorised.
(3)  Any person who is required by the Auditor‑General, or a person or public officer authorised under subsection (2), to provide any explanation or information, produce any record, information or document or answer any question must provide the explanation or information, produce the record, information or document or answer the question, as the case may be.
[Act 42 of 2017 wef 01/11/2017]