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Model National Audit Office Act

Model National Audit Office Act

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Published by Andy Wynne
A model public audit bill developed from good practice across English speaking countries. Can suggest the outline for such a law for governments which largely follow the "Westminster" pattern of public governance.
A model public audit bill developed from good practice across English speaking countries. Can suggest the outline for such a law for governments which largely follow the "Westminster" pattern of public governance.

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Published by: Andy Wynne on Jun 28, 2014
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06/28/2014

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MODEL NATIONAL AUDIT OFFICE ACT
This is a rehearsal of a general act which has not been made specific for a particular country. In the event that a country might wish to use this draft as the basis for its own legislation, it is important that its provisions are all subject to expert legal the context of the constitution, legal system and other traditions of the particular country concerned. This will mean that all or some of the sections may not be found to be appropriate or acceptable.Further advice is available from Andy Wynne, andywynnebtinternet.com This document was developed from a draft national audit office act which was written for the !o"operative #epublic of $uyana by %rs &inda & Wee's wor'ing for the Inter"American (evelopment )an'. We than' the IA() and %rs Wee's for permission to use their wor' from which we have developed this good practice.
 
NATIONAL AUDIT OFFICE ACT
A
RRANGEMENT
 
OF
 S
ECTIONS
*+!TI-
 P
ART
 I Preliminary 
.*hort title and repealing sections in Financial Audit and Administration Act /.0urpose of the act1.Interpretation
P
ART
 II The Auditor-General and the Oi!e o the Auditor-General
2.+stablishment of the ffice of the Auditor"$eneral3.bjectives of the ffice of the Auditor"$eneral4.Audit of statutory corporations5.Functions of the Auditor"$eneral and the ffice of the Auditor"$eneral6.Authority of the Auditor"$eneral7.Appointment of the Auditor"$eneral8.Independence of the Auditor"$eneral.!onditions of *ervice for the Auditor"$eneral/.#esignation of the Auditor"$eneral1.(esignation of an Acting Auditor"$eneral2.#emoval of the Auditor"$eneral3.*eal
P
ART
 III A""ointment# to the Oi!e o the Auditor-General $Sta%
4.*taff for the ffice of the Auditor"$eneral5.+xception from 0ublic *ervice !ommission6.9iring and promotion practices 7.!rediting service for accountant certification/8.Actions related to senior staff/.!onditions of employment //.Applicability of pension schemes/1.+mployment of contractors/2.!ontracts with accounting firms/3.$uidelines for contracting/4.bligations and re:uirements for contractors/5.&ength of contracts with accounting firms/6.&imitations on services provided by accounting firms/7.Authority granted to accounting firms18.#eimbursement for contracted services1.!ost"recovery fees for the Auditor"$eneral
P
ART
 
I&
 Auditin' and Re"ortin'
1/.Audits of public bodies11.Investigations of fraud
 
12.Annual reports13.*pecial reports 14.0resenting reports to the *pea'er of 0arliament15.Tabling audit reports in 0arliament16.#eports as public documents17.0ublic Accounts !ommittee review of all audit reports
P
ART
 
&
 Auditin' Standard# and A!!e## to Inormation
28.Audit standards2.Access to people, documents and property2/.#e:uirement for bodies to provide information21.Access to internal audit reports22.0ower to obtain information from public bodies and employees23.0ower to obtain information from others24.0ower to examine under oath25.0ower to inspect ban' accounts26.Access to premises27.#esponses to draft reports38.(isclosure of information
P
ART
 
&I
 Oen!e#
3.(efinition of offence3/.#e:uests for prosecution31.0enalties for committing offences
P
ART
 
&II
 Finan!ial and Other Pro(i#ion#
32.Funds of the ffice of the Auditor"$eneral33.Application of funds34.+xemption from taxation
PART
 
&III
 A!!ounta)ility o the Oi!e o the Auditor-General
35.0resentation of a draft annual plan and a proposed budget36.#eview of the proposed annual plan and budget37.Approval of the annual plan and budget48.0eriodic reports to the 0ublic Accounts !ommittee4.*ubmission of a performance and financial report4/.Independent audit41.*tatus as a public body
P
ART
 I* Di#en'a'ement and Tran#ition
42.!ontinuation of the Auditor"$eneral43.Transfer of employees44.+stablishing conditions of employment 45.-ew employees

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