Section 16, The Public Financial Management Act, 2016

(1) The Auditor-General, in accordance with the Constitution and the Audit Service Act, 2014 – (a) shall audit the accounts and financial statements of the Consolidated Fund, central government, budgetary agencies, subvented agencies, other entities in the central government, local councils, social security funds, and public enterprises; (b) shall prepare, submit to Parliament, and publish his audit report prepared under subsection (4) of section 119 of the Constitution; (c) shall monitor compliance with this Act of any entity subject to his audit and include results of monitoring in the audit report referred to in paragraph (b); and (d) may at any time review or examine any aspect of the operations of the entities referred to in paragraph (a). 22 23 of Auditor-