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A Model National Audit Office Act

A Model National Audit Office Act

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Published by Andy Wynne
A model public audit law for Anglophone countries best on existing good practice
A model public audit law for Anglophone countries best on existing good practice

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Published by: Andy Wynne on May 20, 2012
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MODEL NATIONAL AUDIT OFFICE ACT
 This is a rehearsal of a general act which has not been made specific for aparticular country. In the event that a country might wish to use this draft asthe basis for its own legislation, it is important that its provisions are allsubject to expert legal the context of the constitution, legal system and othertraditions of the particular country concerned. This will mean that all or someof the sections may not be found to be appropriate or acceptable.Further advice is available fromAndy Wynne,andywynne@btinternet.com  This document was developed from a draft national audit office act whichwas written for the Co-operative Republic of Guyana by Mrs Linda L Weeksworking for the Inter-American Development Bank. We thank the IADB andMrs Weeks for permission to use their work from which we have developedthis good practice.
 
NATIONAL AUDIT OFFICE ACT
A
RRANGEMENT
 
OF
S
ECTIONS
SECTION
 P
ART
I Preliminary
1.Short title and repealing sections in Financial Audit and AdministrationAct2.Purpose of the act3.Interpretation
P
ART
II The Auditor-General and the Office of the Auditor-General
4.Establishment of the Office of the Auditor-General5.Objectives of the Office of the Auditor-General6.Audit of statutory corporations7.Functions of the Auditor-General and the Office of the Auditor-General8.Authority of the Auditor-General9.Appointment of the Auditor-General10.Independence of the Auditor-General11.Conditions of Service for the Auditor-General12.Resignation of the Auditor-General13.Designation of an Acting Auditor-General14.Removal of the Auditor-General15.Seal
P
ART
III Appointments to the Office of the Auditor-General (Staff)
16.Staff for the Office of the Auditor-General17.Exception from Public Service Commission18.Hiring and promotion practices19.Crediting service for accountant certification20.Actions related to senior staf21.Conditions of employment22.Applicability of pension schemes23.Employment of contractors24.Contracts with accounting firms25.Guidelines for contracting26.Obligations and requirements for contractors27.Length of contracts with accounting firms28.Limitations on services provided by accounting firms29.Authority granted to accounting firms30.Reimbursement for contracted services31.Cost-recovery fees for the Auditor-General
P
ART
 
IV
Auditing and Reporting
 
32.Audits of public bodies33.Investigations of fraud34.Annual reports35.Special reports36.Presenting reports to the Speaker of Parliament37.Tabling audit reports in Parliament38.Reports as public documents39.Public Accounts Committee review of all audit reports
P
ART
 
V
Auditing Standards and Access to Information
40.Audit standards41.Access to people, documents and property42.Requirement for bodies to provide information43.Access to internal audit reports44.Power to obtain information from public bodies and employees45.Power to obtain information from others46.Power to examine under oath47.Power to inspect bank accounts48.Access to premises49.Responses to draft reports50.Disclosure of information
P
ART
 
VI
Offences
51.Definition of offence52.Requests for prosecution53.Penalties for committing offences
P
ART
 
VII
Financial and Other Provisions
54.Funds of the Office of the Auditor-General55.Application of funds56.Exemption from taxation
PART
 
VIII
Accountability of the Office of the Auditor-General
57.Presentation of a draft annual plan and a proposed budget58.Review of the proposed annual plan and budget59.Approval of the annual plan and budget60.Periodic reports to the Public Accounts Committee61.Submission of a performance and financial report62.Independent audit63.Status as a public body
P
ART
IX Disengagement and Transition
64.Continuation of the Auditor-General65.Transfer of employees

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