Section 27, The Medical Examiners Act, 2021

(1) The Office of the Medical Examiner shall keep properbooks of account and other records in relation to the activities, property and finances of the Office of the Medical Examiner in a form approved by the Auditor-General and shall prepare in respect of each financial year of the Office of the Medical Examiner a financial statement which shall include- (a) balance sheet accounts; (b) income and expenditure accounts; and (c) source and application of funds. 14 15 Power to order exhumation. Power to order release for burial, cremation, etc. Funds of Office of Accounts and audit of Office of (2) The accounts of the Office of the Medical Examiner kept under subsection (1) shall, not later than 2 months after the end of each financial year, be audited by the Auditor- General or an Auditor appointed by him. (3) For the purposes of subsection (2), the Auditor- General or the auditor appointed by him shall be entitled to have access to all the books of account, vouchers and other financial records of the Office of the Medical Examiner and to require such information and explanation thereon as he may think fit. (4) The Office of the Medical Examiner shall provide the Auditor-General or the auditor appointed by him with all the necessary and appropriate facilities for the examination of the accounts and records of the Office of the Medical Examiner. (5) The Auditor-General or auditor appointed by him shall submit to the Office of the Medical Examiner a report on the audited accounts and the financial statements referred to in subsection (1) and shall, in his report draw attention to any- (a) irregularities in the accounts; (b) matters that are likely to adversely affect the operations of the Office of the Medical Examiner; or (c) other matter which, in his opinion, ought to brought to the notice of the Office of the Medical Examiner.