Section 66, The Government Budgeting and Accountability Act, 2005

(1) The Auditor-General shall, within twelve months ofthe end of the immediate preceding financial year submit his report to Parliament and shall, in that report, draw attention to irregularities in the accounts audited and to any other matter which in his opinion ought to be brought to the notice of Parliament. (2) Without prejudice to the generality of subsection (1), the Auditor-General shall call attention to every case in a report thereunder in which he has observed that– (a) any officer or employee has wilfully or negligently omitted to collect or receive any public moneys belonging to Government; (b) any public moneys were not duly accounted for and paid to the credit of the Consolidated Fund or other public account; (c) any appropriation was exceeded or was applied to a purpose or in a manner not authorised by law; (d) an expenditure was not so authorised or was not properly vouched or certified; or (e) there has been a loss or deficiency through the fraud, default or mistake of any person. (3) Parliament shall consider the report of the Auditor- General and either refer it to the Public Accounts Committee or any other committee in the public interest, to deal with any matters arising therefrom and such committee shall review the Auditor-General’s report and publish its own report. (4) Nothing in this section shall prevent the Auditor- General from submitting a special report for tabling in Parliament on matters that should not await disclosure in the annual report.