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1 -1. Short Title.

(1) (a) This Act may be cited as the Audit Act 1957 .

(b) -(c) (Omitted).

(2) This Act shall apply to the audit of the accounts of the Federation, of the States and of such other public authorities and specified bodies as are subject to audit by the Auditor General.

2 -2. Interpretation.

(1) Words and expressions used in this Act shall, unless the context otherwise requires or it is herein otherwise expressly provided, have the meaning assigned to them in the Financial Procedure Act 1957 (Act 61) .

(2) Notwithstanding section 1 (2), in its application to this Act, the expression "public moneys" shall include moneys received by or on account of any public authority established under Federal or State law and the expression "public stores" shall include chattels the property of or in the possession or under the control of any such authority.

3 -3. Terms and conditions of service of Auditor General.

The Auditor General (otherwise known as "Ketua Audit Negara") shall be deemed to be an officer of the general public service of the Federation and, save as is otherwise provided in the Federal Constitution and under this Act, the law for the time being in force relating to the public service of the Federation and to members thereof shall apply to him.

4 -4. Remuneration of Auditor General.

(1) The remuneration of the Auditor General shall be as specified under the First and Second Schedules.

(2) The expression "remuneration" in this Act shall have the meaning assigned to that expression in Article 160 (2) of the Federal Constitution.

(3) All payments made under the First and Second Schedules shall be charged on the Consolidated Fund.

5 -5. Duties of Auditor General.

(1) The Auditor General shall in such manner as he may deem fit examine, enquire into and audit -

(a) the accounts of accounting officers of the Federation and of the States;

(b) the accounts of any separate fund established in a State or the Federal Territory under Article 97 (3) of the Federal Constitution notwithstanding any law to the contrary;

(c) the accounts of any other public authority or body if it is so provided by law in any case; and, where it is not so provided, at the request of that authority or body and with the consent of the Minister of Finance to be notified in the Gazette ;

(d) the accounts of any other body, including a company registered under the Companies Act 1965 (Act 125) , in receipt of a grant or loan from the Federation or a State, and including also a company where more than half its paid-up share capital is held by the Federation, a S

6 -6. Nature of audit.

The Auditor General shall in his audit make such examination as he may deem necessary to ascertain-

(a) whether all reasonable precautions have been taken to safeguard the collection and custody of public moneys or other moneys subject to his audit;

(b) whether issues and payments of moneys subject to his audit were made in accordance with proper authority and payments were properly chargeable and are supported by sufficient vouchers or proof of payment;

(ba) whether due care has been taken to account for and to ensure proper use, control, maintenance and disposal of all public stores or other stores subject to his audit;

(c) whether all accounts and other records have been and are properly and faithfully maintained;

(d) whether in his opinion moneys have been applied to the purposes for which they were appropriated or authorized and the activities related

7 -7. Powers of the Auditor General.

(1) In the performance of his functions under the Federal Constitution or this Act the Auditor General -

(a) may call upon any person for any explanations and information which the Auditor General may require in order to enable him to discharge his duties;

(b) may, without payment of any fee, cause search to be made in and extracts to be taken from any book, document or record in any public office;

(c) shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other property subject to his audit;

(d) may examine upon oath or affirmation (which oath or affirmation the Auditor General is hereby empowered to administer) any person whom he may think fit to examine respecting all matters and things whatever necessary for the due performance of his functions;

(e) may authorize any public officer on his behalf to conduct any

8 -8. Secrecy.

(1) The operation of section 7 shall not be limited by any provision (including a provision relating to secrecy) contained in any other law except to the extent to which any such other law expressly excludes the operation of that section.

(2) Notwithstanding anything contained in any other law and notwithstanding the making of an oath or declaration of secrecy a person shall not be guilty of an offence by reason of anything done by him for the purposes of section 7.

(3) Neither the Auditor General nor any other person shall divulge or communicate, except in the course of duty to another person performing duties under this Act, any information which has come to his knowledge directly or indirectly in accordance with section 7 in any case in which the person from whom the information has been obtained or from whose custody accounts, books, documents or papers from which the information was derived were produced could not, but for this Act

9 -9. Audit reports.

(1) The Minister or the Menteri Besar or Chief Minister of a State as the case may be shall, as soon as a statement required under section 16 of the Financial Procedure Act 1957 (Act 61) , has been prepared, transmit the statement to the Auditor General who shall forthwith cause the statement to be examined and audited and prepare his report thereon.

(2) In the event of any such statement not being received within a period of seven months after the close of the financial year to which it relates, the Auditor General shall submit a report to that effect to the Yang di-Pertuan Agong who shall cause it to be laid before the Dewan Rakyat at its next meeting, and in the case of a report relating to a statement due from the Menteri Besar or Chief Minister of a State, the Auditor General shall, before submitting the report to the Yang di-Pertuan Agong, submit a copy thereof to the Ruler or Yang di-Pertua Negeri of that State who shall cause it

10 -10. Regulations.

(1) The Minister may, after consulting the National Finance Council, make such regulations not inconsistent with this Act as are necessary for the purposes of the Act.

(2) All regulations made under this section shall be laid before the Dewan Rakyat at the next meeting after their making.

11 -11. Power to amend Schedule.

The Yang di-Pertuan Agong may by order published in the Gazette amend the provisions of the Schedules.

[Ins. Act A795]