Audit Act

Chapter number: 
In force: 

EDITORS' NOTE: This Act was repealed and replaced by the Auditor-General Act with effect from 7 July 2010. 

The text below is reproduced for reference purposes only.


[1st January, 1973]        



*Amendments and omissions of a formal nature have been made to this Act to bring it into conformity with the Constitution in force on 31st December, 1991.


Act 10 of 1972

SI  95 of 1975

SI  23 of 1976

SI  72 of 1976

Act 23 of 1976

Dec 14 of 1979

Dec 31 of 1979

Act 2 of 1990




   1.            Short title

   2.            Interpretation

   3.            Appointment and salary of Auditor General

   4.            Acting Auditor General

   5.            Duties of the Auditor General

   6.            Powers of Auditor General

   7.            Staff, and delegation of functions

   8.            Notification of irregularities

   9.            Accounts of Statutory Boards Commissions and Bodies



Short title                  1.      This Act may be cited as the Audit Act.



Interpretation            2.      In this Act, unless the context otherwise requires -


97/Sch/Dec 14                   "officer" means any person in the employment of the

of 1979                             Government of Seychelles;


"public moneys" include -


(a)     the public revenues of Seychelles;


(b)     any trust or other moneys held, whether temporarily or otherwise, by any officer in his official capacity either alone or jointly with any other person, whether an officer or not.



"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.


"salary" means the periodic payment made to the Auditor- General in respect of his office, exclusive of any allowance payable to him either personally or in respect of his office.


   3.(1) The Auditor-General shall be appointed by the President.


(2) The salary of the Auditor General shall be the salary specified in section 3 of the Constitutional Appointees' Emoluments Act.



  4. Every person appointed to act as the Auditor-General shall have and may exercise all the powers and authority of, and shall perform the duties by this Act conferred and imposed upon, the Auditor-General.


  5.(1) The Auditor-General shall exercise the duties conferred on him under the Constitution.


(2) The Auditor-General shall satisfy himself -


        (a)                               that all reasonable precautions have been taken to safeguard the collection of revenue, and that the Acts, directions and instructions relating thereto have been duty observed;


(b)                                       (b)        that all moneys which have been appropriated by the People's Assembly and disbursed have been applied to the purposes for which they were so appropriated and that the expenditure conforms to the authority which governs it;


(c)   that all public moneys other than those which have been appropriated by the People's Assembly have been dealt with in accordance with proper authority;


(d)                                       (d)       that all reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of Government property, including stamps securities and stores, and that the regulations and instructions relating thereto have been duly observed.


Powers of                    6.         In the exercise of his duties under this Act the

Auditor-                      Auditor-General may -


97/Sch/                             (a)    call upon anybody for any explanations and in-

Dec 14/1979                             formation which the Auditor-General may require in

2/2/1990                                    order to enable him to discharge his duties;


(b)     authorise any officer on his behalf to conduct any inquiry, examination or audit, and such officer shall report thereon to the Auditor-General;


(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 public office;


(d)     lay before the Attorney-General a case in writing as to any question regarding the interpretation of any Act or Regulation concerning the powers of the Auditor-General or the discharge of his duties, and the Attorney-General shall give a written opinion upon such case.


Staff, and             7.(1)   The staff required to assist the Auditor-General in the

delegation of        performance of his duties shall be composed of such officers as

functions              the President may determine.

S.I 95/1975

2/2/1990               (2)      Anything which, under the authority of this Act and the Constitution, is directed to be done by the Auditor-General, other than the certifying of the report submitted under the Constitution to the People's Assembly, may be done by any officer of his staff so authorised by him.


Notification        8.          If, at any time it appears to the Auditor-General that

   of                     any irregularities have occurred in the receipt, custody, issue,

irregularities        sale, transfer or delivery of any stamps, securities, stores or

SI. 95/1975         other government property, or in the accounting for the same he

2/2/1990             shall immediately bring the matter to the notice of the Minister.


Accounts of        9.(1)     Notwithstanding anything to the contrary contained in

Statutory             any Act in force at the commencement of this Act, the accounts

Boards                of any statutory board, commission or body shall be audited by

Commissions      the Auditor-General if the People's Assembly so directs; and,

and Bodies          in the exercise of his duties under this section, the Auditor-

SI 95/1975          General -

97/Sch/Dec 14/

1979                        (a)   shall have, in relation to such statutory board,

2/Dec 31/1979                 commission or body and its members, officers and employees, the same discretion and powers as are conferred on him by sections 5 and 6 in relation to public moneys, stamps, securities, stores or other Government property;


(b)    may authorise any person publicly carrying on the profession of accountant or any officer to inspect, examine or audit the books and accounts of any statutory board, commission or body which he may be required to examine and audit pursuant to the provisions of this section, and such person or officer shall report thereon to the Auditor-General in such manner as the Auditor-General may direct.


 (2)       The Auditor-General shall report on his examination and audit of the accounts referred to in this section and shall transmit such report to the Minister for presentation to the People's Assembly.


  Provided that -


(i)     The Minister shall obtain the observations of the statutory board, commission or body on any matter to which attention has been called by the Auditor- General in his report and such observations shall be presented to the People's Assembly with the said report;


(ii)    If the Minister fails, within a reasonable time, to present such report to the People's Assembly, the Auditor-General shall transmit such report to the Chairman of the People's Assembly to be by him presented to the Assembly.