Audit Act · 2014 Revised Edition
6. Nature of audit
Official textFrom Attorney General's Chambers, unchanged
The Auditor General shall, in his audit, make such examination as he may deem necessary to ascertain —
whether all reasonable precautions have been taken to safeguard the collection and custody of public moneys or other moneys subject to his audit;
public moneys
“public moneys” means all revenue, loan, trust and other moneys and all bonds, debentures and other securities whatsoever raised or received by or on account of Brunei Darussalam, including cession moneys known as tulin and kuripan paid by the Governments of Sarawak and Sabah to Brunei Darussalam, but does not include Zakat, Fitrah or similar Muslim revenue; *This Act was originally made as an Order under Article 80 of the Constitution.
whether issues and payments of moneys subject to his audit were made in accordance with proper authority and payments were properly chargeable and are supported by sufficient vouchers or proof of payment; and
whether the provisions of the Constitution (Const. I) and of the Constitution (Financial Procedure) Order (Const. III) and of any other written law relating to moneys or stores subject to his audit have been in all respects complied with.
Audit 6
Terms defined in s 2
public moneys
Defined · s 2“public moneys” means all revenue, loan, trust and other moneys and all bonds, debentures and other securities whatsoever raised or received by or on account of Brunei Darussalam, including cession moneys known as tulin and kuripan paid by the Governments of Sarawak and Sabah to Brunei Darussalam, but does not include Zakat, Fitrah or similar Muslim revenue; *This Act was originally made as an Order under Article 80 of the Constitution.