Director's report of serious irregularities to the
Governor.
Audit, examina- tion or inquiry into the accounts of badies
corporate, etc. authorized by Ordinances.
6
(6) be submitted to the Secretary of State.
(3) Without prejudice to subsections (1) and (2)—
(a) the Director may submit to the Governor at any time a
special report on any matter incidental to the perfor mance of his duties or the exercise of his powers under this Ordinance; and
(b) any such report shall be dealt with in accordance with subsection (2) as if it were a report submitted to the Governor under subsection (1).
13. The Director shall report to the Governor any maller which
(a) constitutes, in the opinion of the Director, a serious
irregularity in the accounting for-
(1) the receipt, expenditure or custody of public moneys; or
(ii) the receipt, issue, custody, sale, transfer or delivery of any stamps, securities, stores or any other Government property; and
(6) comes to his notice in the performance of his duties or
the exercise of his powers under this Ordinance.
14. (1) Where any Ordinance empowers the Director to audit, examine or inquire into the accounts of any person, body corporate or other body, the Director-
(c) shall have in relation to such person, body corporate or other body, its members, officers and employees, the same discretion and powers as are conferred on bim by sections 8 and 9 in relation to public moneys, stamps. securities, stores and any other Government properly; and (6) may authorize in writing any person publicly carrying on the profession of accountant or any public officer to audit, examine or inquire into the records and accounts of such person, body corporate or other body and require the authorized accountant or public officer to report thereon to the Director in such manner as the Director may specify:
Provided that any such authority to a public officer shall be subject to the concurrence of the head of the Department in which the public officer is employed.
(2) Any person, body corporate or other body whose accounts have been audited, examined or inquired into under subsection (1) may be charged such fee (if any) as may be determined under subsection (1) of section 17
15. (1) Notwithstanding that he is not empowered by any Ordinance to audit, examine or inquire into the accounts of a person, body corporate or other body, the Director may audit. examine or inquire into the records and accounts of any person, body corporate or other body it-
(a) he is authorized in writing to do so by the Governor in
the public interest; and
(b) in the opinion of the Director, such audit, examination or inquiry will not interfere with the due performance of his duties and the due exercise of his powers under this Ordinance.
(2) Where the Director undertakes under subsection (1) the audit, examination of, or inquiry into the records and accounts of any person, body corporate or other body, he-
(a) shall have in relation to such person, body corporate or other body, its members, officers and employees the same discretion and powers as are conferred on him by sections 8 and 9 in relation to public moneys, stamps, sccurities, stores and any other Government property; and
(b) may authorize in writing any person publicly carrying on the profession of accountant or any public officer to audit, examine or inquire into the records and accounts of such person, body corporate or other body and require the authorized accountant or public officer to report thereon to the Director in such manner as the Director may determine :
Provided that any such authority to a public officer shall be subject to the concurrence of the head of the Department in which the public officer is employed.
(3) Any person, body corporate or other body whose records and accounts have been audited, examined or inquired into under subsection (1) may be charged such fee (if any) as may be determined under subsection (1) of section 17.
16. (1) Subject to the provisions of any other Ordinance, where the Director has audited, examined or inquired into the accounts of any person, body corporate or other body under section 14 or 15 he shall-
(a) if he has audited the accounts of such person, body corporate or other body, submit to the Governor a state- ment of such accounts, duly certified by him; and (b) prepare such a report (if any) as he may think fit in respect of his audit, examination or inquiry into the accounts and submit such report (if any) to the Governor.
Audit, examina- tion or inquiry into the accounts of persons, bodies corporate, cic under the Governor's authority,
Director's certification
of accounts and report of accounts of bodies corporate, elo,
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