Section 6, 1, This Act may be cited as the Audit Act, 1962.

(1) In the exercise of his duties under this: Act the Director of Direçtor of Audit may (b) that all public moneys appropriated or otherwise authorised by law to be expended has been expended and supplied for the purpose or purposes for which it was intendedto provide and that the expenditure conforms to the authority which governs it. (a) call upon any oficer for any explanations and information he may require in order to enable the Director of Audit to discharge his duties; No, 78 of No. 7 Audit 1962 (b) authorise any officer on his behalf to conduct any inquiry, cxamination or audit, and such officer shall report thercon to the Director of Audit : () without payment of any fee, cause search to be made in and extracts to be taken from any book, document or rccord in any public oflice; or affirmationoath, declaration (d) cxamine declaration or afirmation the (which oath, Director of Audit is hercby empowercd to admin ister) all persons whom he nay think fit to Cxamine respecting the receipt or expenditure of Jpublic moneys ot issue of stores of other property of any kind whatsocve alfccted by the provisions of this Act and respccting all other matters and things whatevcr necessary for the due perform ance and cxcrcisc of thc duties and powers vested in him ; (c) lay bcfore the Attorney-General a case in writing as to any question regarding the interpretatËon of any Act or regulation concerning the powers of the Director of Audit or the discharge of his duties, and the Attorney-General shall give a written opinion on such case. (2) In the exercise of his duties under this Act the Director of Audit or any person duly authorised thereto by him shall have access to all vouchers, cash, stamps, securities or stores and to any books, records or documents relating to any public accounts. (3) Any person examined pursuant lo the provisions of paragraph (d) of subsection (1) of this section who gives a false answer to any question put to him or makes a false statement knowing that answer. or statement to be false or not knowing or believing it to be true shall be deemed guilty of perjury and shall be liable to be prosecuted and, on conviction, to be punished accordingly.