Audit Act · 2014 Revised Edition
9. Audit reports
Official textFrom Attorney General's Chambers, unchanged
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.
Minister
“Minister” means the Minister of Finance and includes the Deputy Minister of Finance;
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
financial year
“financial year” means a period of 12 months ending on the 31st day of March in any year;
Sultan and Yang Di-Pertuan who shall cause it to be laid before the
Legislative Council at its next meeting.
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.
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
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of Sarawak and Sabah to Brunei Darussalam, but does not include Zakat, Fitrah or similar Muslim revenue; *This Act was originally made as an Order under Article 80 of the Constitution.
Minister.
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.
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.
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.
Terms defined in s 2
financial year
Defined · s 2“financial year” means a period of 12 months ending on the 31st day of March in any year;
Minister
Defined · s 2“Minister” means the Minister of Finance and includes the Deputy Minister of Finance;
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.
public stores
Defined · s 2“public stores” means chattels the property of or in the possession or under the control of Brunei Darussalam;