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(b) comes to his notice in the performance of his duties or the exercise of his powers under this Ordinance.
(2) The procedure to be followed in respect of a report to the Governor under subsection (1) shall be in accordance with section 12(2) and (2A). (Replaced 49 of 1984 s. 3)
14. Audit, examination or inquiry into the accounts of bodies corporate, etc. authorized by Ordinances
(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
(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, securities, 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 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 section 17(1).
15. Audit, examination or inquiry into the accounts of persons, bodies corporate, etc. under the Governor's authority
(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 if-
(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.
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(b) comes to his notice in the performance of his duties or the
exercise of his powers under this Ordinance.
(2) The procedure to be followed in respect of a report to the Governor under subsection (1) shall be in accordance with section 12(2) and (2A). (Replaced 49 of 1984 s. 3)
14. Audit, examination or inquiry into the accounts of
bodies corporate, etc. authorized by Ordinances
(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
(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, securities, 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 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 section 17(1).
15. Audit, examination or inquiry into the accounts
of persons, bodies corporate, etc. under
the Governor's authority
(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 if-
(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.
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