Section 96: The Auditor-General may, whenever the Minister or

Parliament so requires or on his own motion, inquire into and report on any matter relating to– (a) the financial affairs of any budgetary agency, sub-vented agency, other entity in the central government, local council, Chiefdom Administration, other entity in the local government, social security fund, public enterprise; (b) any person or organization in receipt of financial aid from the State or in respect of which financial aid from the State is sought; (c) any other matters as may be deemed appropriate by the Auditor-General. Auditor- General to submit annual report to Parliament. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201678 79 Development plan. Part VIII – OVERSIGHT OF SUB-SECTORS AND EXTRABUDGETARYENTITIES Local government