Audit Act, 2005
Act 4 of 2005
- Assented to on 26 October 2005
- [This is the version of this document at 1 December 1998.]
1. Short title and commencementThis Act may be cited as the Audit Act, 2005, and shall come into operation on such date as the Minister may, by notice in the Gazette, appoint.
2. InterpretationIn this Act, unless the context otherwise requires—“Auditor-General” means the Auditor-General appointed in terms of section 4;“Deputy Auditor-General” means the Deputy Auditor-General appointed in terms of section 4;“Constitution” means the Constitution of the Kingdom of Swaziland;“financial year” means the period of twelve months ending on the thirty-first day of March in any year;“Government company” means a Public Enterprise as defined in the Public Enterprise (Control and Monitoring) Act, 1989;“Minister” means the Minister responsible for Audit;“Public Body” includes a Government Ministry or department;“statutory body” means any corporation, company, board, commission, authority or body established by or under an Act to provide goods and services to the public and which meets one or more of the following conditions—(i)all or part of its appropriation for operating purposes are provided under that heading in the budgetary estimates tabled in the Parliament of the Kingdom of Swaziland;(ii)the Government, the Executive or a Minister appoints at least half of its members or directors and at least half of its operating expenses are borne directly by the Consolidated Fund or other funds administered by a public body, or by both at the same time.
3. Establishment of the Office of Auditor-General
4. Appointment of Auditor-General and Deputy Auditor-General
5. Disqualification from appointment of Auditor-General and Deputy Auditor-GeneralA person may not qualify for appointment as Auditor-General or Deputy Auditor-General if he—
6. Removal of Auditor-GeneralThe provisions of section 207 of the Constitution shall apply in the case of removal of the Auditor-General.
7. Acting Auditor-General
9. Functions of the Auditor-General
10. Powers of investigation
11. Direct access to bodies or companies
12. Immunity from proceedings of Auditor-General and Deputy Auditor-GeneralSubject to the powers and privileges of Parliament, the Auditor-General, Deputy Auditor-General or any person acting under the authority of the Auditor-General, shall not be liable in his personal capacity in any civil or criminal proceedings in respect of anything done or omitted to be done in good faith—
13. Power to conduct performance audits and to appoint persons of specific skill
14. Submission of annual report by the Accountant-General
16. Special Report
17. MisappropriationWhenever it appears to the Auditor-General that any public money has been misappropriated by any person, he shall forthwith report the circumstances of the case to the Attorney-General and the Controlling Officer for the Ministry of Finance for appropriate action.
18. Advisory powersThe Auditor-General may be asked to look at a specific issue or may do it at his own initiative and advise appropriate officers and employees in the public service of the Kingdom of Swaziland on matters discovered in his examinations and, in particular, may draw any such matter to the attention of Controlling Officers and employees engaged in the conduct of the business of the Ministries concerned.
19. Premises and equipmentIn order to carry out his duties more effectively, the Auditor-General may station in the premises occupied by any public body, statutory body, Government company, or other organization established by law for public purposes, any person employed in or by his Office and the body, company or organization shall provide the necessary office accommodation for any person so stationed free of charge.
20. Security and secrecyThe Auditor-General shall require every person employed in his office who is to carry out an audit, pursuant to this Act, of a public body, statutory body, public company or other organization established by law for public purposes, to comply with any security requirements applicable to, or any oath of secrecy required to be taken by persons employed in that body, company or organization.
21. Other auditor
23. Audit of Office of Auditor-General
24. Articles under the Auditor-GeneralA person who has served articles under the Auditor-General for a period of two years shall be deemed to have complied with the provisions of section 9(3) of the Accountants Act, 1985.
25. Transitional provisions
26. Repeal of some sections of the Finance Management and Audit Act, No. 18 of 1967Sections 14, 15, 16, 17, 18, 19 and 20 of the Finance Management and Audit Act, No. 18 of 1967, are hereby repealed.
History of this document
26 October 2005
01 December 1998 this version