4
CAP. 122]
[1989 Ed.
5. Director's employment as public officer
Subject to section 4, the Director shall be employed subject to such Ordinances, Colonial Regulations, administrative rules and conditions of service as apply generally to public officers.
6. Filling of vacancy in office of Director
When a vacancy occurs in the office of Director of Audit for any reason the Governor, with the prior approval of the Secretary of State, shall appoint another person under section 3 to hold that office.
7. Acting appointment to office of Director
If, in the opinion of the Governor, the Director is unable to exercise his powers or perform the duties of this office during any period for any reason, the Governor shall appoint another person to act as the Director of Audit during that period.
8. Duties of the Director
(1) The Director shall examine, inquire into and audit the accounts of all accounting officers in respect of public moneys, stamps, securities, stores and any other Government property. (Amended 60 of 1978 s. 2)
(2) The Director shall satisfy himself that----
(a) adequate directions and instructions have been given to ensure the due collection of public moneys and that the Ordinances relating thereto and such directions and instructions have been duly observed by the public officers concerned therewith;
(b) all issues and payments of public moneys were made in accordance with proper authority;
(c) all payments were properly chargeable and are supported by sufficient vouchers or proof of payment or otherwise properly accounted for;
(d) the rules and procedures applied to the issue and payment of public moneys are sufficient to secure an effective control over expenditure and that such rules and procedures have been duly observed by the public officers concerned therewith;
(e) any public moneys appropriated by the Legislative Council for a specified purpose and expended by a public officer have been expended in the due application of that purpose and in accordance with the authority under which the appropriation was made; and
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Page 6
4
CAP. 122]
Audit
[1989 Ed.
5. Director's employment as public officer
Subject to section 4, the Director shall be employed subject to such Ordinances, Colonial Regulations, administrative rules and conditions of service as apply generally to public officers.
6. Filling of vacancy in office of Director
When a vacancy occurs in the office of Director of Audit for any reason the Governor, with the prior approval of the Secretary of State, shall appoint another person under section 3 to hold that office.
7. Acting appointment to office of Director
If, in the opinion of the Governor, the Director is unable to exercise his powers or perform the duties of this office during any period for any reason, the Governor shall appoint another person to act as the Director of Audit during that period.
8. Duties of the Director
(1) The Director shall examine, inquire into and audit the accounts of all accounting officers in respect of public moneys, stamps, securities, stores and any other Government property. (Amended 60 of 1978 s. 2)
(2) The Director shall satisfy himself that----
(a) adequate directions and instructions have been given to ensure the due collection of public moneys and that the Ordinances relating thereto and such directions and instructions have been duly observed by the public officers concerned therewith;
(b) all issues and payments of public moneys were made in
accordance with proper authority;
(c) all payments were properly chargeable and are supported by sufficient vouchers or proof of payment or otherwise properly accounted for;
(d) the rules and procedures applied to the issue and payment of public moneys are sufficient to secure an effective control over expenditure and that such rules and procedures have been duly observed by the public officers concerned therewith;
(e) any public moneys appropriated by the Legislative Council for a specified purpose and expended by a public officer have been expended in the due application of that purpose and in accordance with the authority under which the appropriation was made; and
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