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Audit Act · s 9

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s 9Audit reports

(1)

The Minister shall, as soon as a statement required under section 14 of the Constitution (Financial Procedure) Order (Const. III) has been prepared, transmit such statement to the Auditor General who shall forthwith cause such statement to be examined and audited and prepare his report thereon.

(2)

In the event of any such statement not being received within a period of 7 months after the close of the financial year to which it relates, the Auditor General shall submit a report to that effect to His Majesty the

Sultan and Yang Di-Pertuan who shall cause it to be laid before the

Legislative Council at its next meeting.

(3)

A copy of every report relating to the accounts of Brunei

Darussalam prepared in accordance with the provisions of subsection (1)

Audit 8

shall be transmitted by the Auditor General to the Minister who, if the

Legislative Council be not then sitting, shall cause the statement and report to be published.

(4)

If at any time it appears to the Auditor General that any serious irregularities have occurred in the accounting or custody of public moneys or public stores, he shall immediately bring the matter to the notice of the

Minister.

(5)

The Auditor General may, in any report submitted in accordance with the provisions of Article 68 of the Constitution or otherwise, make recommendations and may generally comment upon all matters relating to public accounts, public moneys and stores.

(6)

Unless it is otherwise provided by law or by direction of the

Minister, where the Auditor General audits the accounts of any other authority or body he shall present his certificate and observations upon such accounts to the head of that authority or body.

(7)

Notwithstanding this section, the Auditor General may at any time submit a report to His Majesty the Sultan and Yang Di-Pertuan upon any matters arising out of the performance of any of his duties or the exercise of any of his powers under this Act or under any written law, and may submit copies of any such report to the Minister.

Regulations.