Section 19, The National Social Security and Insurance Trust Act, 2001

(1) The books and accounts of the Trust shall each year be audited by the Auditor-General or by an auditor appointed or authorised by the Auditor-General. (2) The Auditor-General may, in addition to any accounts audited under subsection (1), at any time audit the accounts and examine the records of the financial transactions of the Trust and may draw attention of the Board to any irregularity discovered as a result of such audit. (3) The Trust shall provide the Auditor-General or the auditor appointed or authorised by him with all necessary and appropriate facilities for the auditing of its accounts and records. (4) The Auditor-General may make copies of or take extracts from the accounts, books or other financial records of the Trust. (5) The Auditor-General shall submit to the Board a report of the audit carried out by him. 12 No. 5 The National Social Security and Insurance Trust Act 2001 (6) The Board shall as soon as possible upon receiving the audit report, forward a copy to the Minister who shall include it in the annual report required to be laid before Parliament by section 16. [Margin: Exemption from tax.]