Section 63, The Government Budgeting and Accountability Act, 2005

(1) In his examination of the annual accounts, the Auditor- General shall ascertain whether in his opinion – (a) the accounts have been properly kept; (b) all public moneys have been fully accounted for, and the rules and procedures applicable are sufficient to secure an effective check on the assessment, collection and proper allocation of the revenue; (c) moneys have been expended for the purposes for which they were appropriated and the expenditures have been made as authorised and that departments or budgetary agencies have adhered to the law relating to procurement; (d) essential records are maintained and the rules and procedures applied are sufficient to safeguard and control public property, and (e) financial business has been conducted with due regard to economy in relation to the results achieved. Charges to general revenue balance. Responsibility of accounting officers. Audit of Responsibility of Auditor- 42 43 No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 2005 (2) The Auditor-General shall examine and certify in accordance with the outcome of his examination the several statements required under sections 54 and 56 to be included in the public accounts and any other statement that the Minister may either present for audit certification or be required under any other enactment to be certified by him.