1964_AUDIT_ORDINANCE — Page 3

2

CAP. 122]

Audit

[1989 Ed.

CHAPTER 122

AUDIT

To provide for the appointment, tenure of office, duties and powers of the Director of Audit and for the auditing of and reporting on the public accounts and the accounts of specified persons, bodies corporate and other bodies and for matters incidental thereto or connected therewith.

[10 December 1971] L.N. 166 of 1971

Originally 66 of 1971 — L.N. 16 of 1977, 60 of 1978, 35 of 1979, 3 of 1983, 49 of 1984, 17 of 1985,

R. Ed. 1985, 45 of 1988

1.

Short title

This Ordinance may be cited as the Audit Ordinance.

2. Interpretation

In this Ordinance, unless the context otherwise requires- "accounting officer" means

(a) any public officer who is entrusted with

(i) the collection, receipt, custody, issue or payment of public

moneys;

(ii) the receipt, custody, issue, sale, transfer or disposal of, or the accounting for, any stamps, securities, stores or any other Government property; or

(iii) any monetary or financial responsibilities connected with or

arising from his official duties; and

(b) the head of the Department in which any such public officer is

employed;

"Director" means the Director of Audit appointed under section 3; and "public moneys” means-

(a) the general revenue; (Replaced 3 of 1983 s. 43)

(b) any moneys which are accounted for, in whole or in part, in the

books or records of account of

(i) the Director of Accounting Services;

(ii) the Registrar General in his capacity as the Registrar General, the Land Officer, the Registrar of Companies, the Registrar of Trade Marks, the Registrar of Patents, the Official Receiver, the Official Solicitor or the Official Trustee; or