Duties of Auditor General

(1) The Auditor General shall, on behalf of the National Assembly, and in such manner as he deems necessary, audit the accounts of all Accounting Officers and of all persons 19 entrusted with the collection, receipt, custody, issue or payment of public moneys, or with the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other Government property of any kind whatsoever and shall also ascertain whether, (a) all reasonable precautions have been taken to safeguard the collection of public moneys and that the laws, directions and instructions relating thereto have been duly observed; (b) all public moneys disbursed have been expended and applied under proper authority and for the purpose or purposes intended by such authority; and (c) all reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of property, including stamps, securities and stores, and that the laws, instructions and directions relating thereto have been duly observed. (2) The Auditor General shall not be required to undertake any examination of accounts partaking of the nature of a pre- audit which involves acceptance by him of responsibility which would preclude him from full criticism of any accounting transaction after such transaction has been duly recorded. (3) The Auditor General shall not be required to undertake any duties outside those appertaining to his post, if he considers that such duties are incompatible with the responsibilities of his or her office.