Section 1: In this Act unless the context otherwise requires –

“accounting firm” means any firm approved by the institute of chartered accountants of Sierra Leone (ICASL), to practice as an accountant. “appropriation” means any money charged on the Consolidated Fund or other public fund or public account; “Appropriation Act” means the selected classification of Government expenditures and incomes included in the Appropriation Bill documents which, after approval of Parliament, form the legal structure and annual limits for spending, accounting and reporting by the Government; “Auditor General” Means Auditor General appointed pursuant section 119 of the Constitution of Sierra Leone, 1991; “Board” Means the Audit Sierra Leone Board established in Section 3; “budget” means the annual estimates of the revenues and other receipts and the expenditures of the Government, including grants to local councils of Sierra Leone submitted for the approval of Parliament; “Consolidated Fund” means the Consolidated Fund established under section 111 of the Constitution of Sierra Leone; “Constitution” means the Constitution of Sierra Leone, 1991; “external auditor” means a Chartered Accountant or a registered accountant under the institute of Chartered Accountants of Sierra Leone Act,1988, who is not a member of the Audit Service; “Financial year” means a period of twelve months starting on 1st January in one year and ending on 31st December of the same year; Interpretation. “Public money” means money held by, held in or paid out of the Consolidated Fund; “Public Office” includes an office the emoluments attaching to which are paid directly from the Consolidated Fund or directly out of monies provided by Parliament; “Public Officer” means a person holding or acting in a public office; “public sector body” means any body or institution financed wholly or partly by public funds; “Public Service Commission” means the Public Service Commission established under section 151 of the Constitution of Sierra Leone, 1991; “International Organisation of Supreme Audit Institutions (INTOSAI)” means a worldwide affiliation of governmental entities whose members are the Chief Financial Controller or Comptroller General Offices of nations; “Vote Controller” means the head of a budget agency or the public officer authorised by the head of the agency to take charge of and manage funds appropriated for that agency. PART II – THE AUDIT SERVICE