1964_AUDIT_ORDINANCE — Page 6

1989 Ed.]

Audit

[CAP. 122

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(f) adequate rules and procedures have been made to ensure the proper receipt, custody, issue, sale, transfer and disposal of, or the accounting for, any stamps, securities, stores and other Government property and that such rules and procedures have been duly observed by the public officers concerned therewith. (3) The Director shall not be required to undertake any duty which is, in his opinion, incompatible with the duties imposed on him by this or any other Ordinance.

9. Powers of the Director

(1) In the performance of his duties and the exercise of his powers under this Ordinance the Director may-

(a) authorize in writing any public officer on his behalf to conduct any inquiry, examination or audit and require such public officer to report thereon to him:

Provided that any such authority shall be subject to the concurrence of the head of the Department in which the public officer is employed;

(b) require any public officer to give such explanation, or to furnish such information, as the Director may think fit in order to enable the Director to discharge his duties;

(c) without payment of any fee, cause search to be made in, and extracts to be taken from, any book, document or record in any Government Department;

(d) require any person whom he thinks fit to explain any matter

relating to

(i) the receipt, expenditure or custody of public moneys;

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

(iii) anything else which is, in the opinion of the Director, necessary for him to know for the due performance of his duties and the exercise of his powers under this Ordinance; and (e) report to the Attorney General any matter which he thinks fit. (2) In the performance of his duties and the exercise of his

powers under this Ordinance, the Director and any public officer or other person authorized in writing by him shall have access to all records, books, vouchers, documents, cash, receipts, stamps, securities, stores and any other Government property in the possession of any public officer.

(3) In the performance of his duties and the exercise of his powers under this Ordinance the Director shall not be subject to the direction or control of any other person or authority.

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