Seychelles
Auditor-General Act, 2010
Act 9 of 2010
- Commenced on 7 July 2010
- [This is the version of this document at 30 June 2012 and includes any amendments published up to 30 June 2014.]
Part I – Preliminary
1. Short title
This Act may be cited as the Auditor-General Bill [sic], 2010.2. Interpretation
In this Act—"accounting officer" means any Principal Secretary, head of department or other public officer whose duties involve overall responsibility in connection with public moneys, stores and all other assets under the control of such officer;"Auditor-General" means the person appointed as Auditor-General under article 158 (1) of the Constitution;"Constitution" means the Constitution of the Republic of Seychelles;"entity" means any person, whether corporate or unincorporate;"public moneys" includes—(a)the public revenues of Seychelles; and(b)any trust or other moneys held, whether temporarily or otherwise, by any public officer in his official capacity either alone or jointly with any other person, whether a public officer or not;"Office" means the Office of the Auditor-General established by section 3;"revenue" means all dues, duties, fines, forfeitures, imposts, penalties, rates, rents, taxes and tolls and all other receipts of the Government from whatever source arising;"property" means any movable or immovable property of a public authority;Part 2 – The Office of the Auditor-General
3. Establishment of the Office of the Auditor-General
There is hereby established an Office to be known as the Office of the Auditor-General.4. Establishment of Audit Revenue Fund
There is hereby established a Fund to be known as the Audit Revenue Fund into which all revenue contemplated in section 5 (1) shall be deposited and from which all expenditure contemplated in section 25 (1) shall be defrayed.5. Revenue of the Office
Part 3 – The Auditor-General and his functions
6. Auditor-General: Appointment, term etc.
7. Acting appointment
In the event of the absence or incapacity of the Auditor-General, the President may appoint a person to act as the Auditor-General. Every person so appointed shall have and may exercise the powers, and shall perform the duties, of the Auditor-General.8. Constitutional and other functions
The Auditor-General shall, in addition to the powers and functions conferred upon or entrusted to him in terms of article 158 of the Constitution, exercise the powers and perform the duties specified in this Act.9. Constitution and this Act prevail
Notwithstanding the provisions of any other law but subject to the provisions of the Constitution, the Auditor-General shall perform the functions vested in him, in relation to—10. Discretion as to nature of audit and information requested
The Auditor-General may determine the nature and extent of any audit to be carried out by the Auditor-General and request the details and statements of account which he considers necessary. Notwithstanding the provisions of any other law, the Auditor-General may also determine the format in which and the date on which such details, statements of account and financial statements shall be submitted to him.11. Matters examined in audit
The Auditor-General shall satisfy himself that—12. Financial report audit
The Auditor-General shall from time to time audit the accounts of bodies referred to in article 158(3) of the Constitution.13. Performance audit
14. Assistance available to Auditor-General
When exercising his powers and performing his duties under this Act—15. Cooperation with local and foreign bodies
The Auditor-General may on such conditions as he may determine co-operate with persons, institutions and associations in the Republic and in other countries, and take such steps as he may deem necessary in order to promote or develop his functions and government auditing in the Republic or elsewhere.16. Protection of official acts
The Auditor-General or any person referred to in section 29 or any person acting under the authority of the Auditor-General shall not be liable in his personal capacity in any civil or criminal proceedings in respect of anything done in good faith—17. Access of information
18. Provision of professional services
19. Engagement of private persons
20. Charging of fees by Auditor-General
21. Annual report to National Assembly
22. Special report
23. Report of irregularities
If at any time it appears to the Auditor-General that any irregularities have occurred in the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other government property, or in the accounting for the same, he shall immediately bring the matter to the notice of the Minister of Finance.Part 4 – Administration of the Office
24. Accounts of the Office
25. Estimate of revenue and expenditure of Office
26. Annual report
27. Auditing of accounts of Office
28. Proprietary and other rights of Office
29. Employees of Auditor-General
Subject to section 31, the Auditor-General may employ such persons as are necessary for the performance of the Auditor-General's functions.30. Repeal of Audit Act
The Audit Act 1972 (Cap 11) is repealed.31. Transitional provisions
History of this document
30 June 2012 this version
Consolidation
07 July 2010
Commenced