Auditor-General

117. Auditor-General (1) There shall be an Auditor-General whose office shall be an office in the public service. (2) It shall be the duty of the Auditor-General - (a) to satisfy himself that all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and (b) at least once in every year to audit and report on the public accounts of the Government of Lesotho, the accounts of all officers and authorities of that Government, the accounts of all courts in Lesotho, the accounts of every Commission established by this Constitution and the accounts of the Clerk to each House of Parliament. (3) The Auditor-General and any officer authorised by him shall have access to all books, records, returns, reports and other documents that in his opinion relate to any of the accounts referred to in subsection (2) and to all cash, stamps, securities, stores and other property of whatever kind that he considers it necessary to inspect in connection with any of those accounts and that is in the possession of any officer or authority of the Government of Lesotho. (4) The Auditor-General shall submit every report made by him in pursuance of subsection (2) to the Minister for the time being responsible for finance who shall, not later than seven days after each House of Parliament first meets after he has received the report, lay it before that House. (5) The Auditor-General shall exercise such other functions in relation to the accounts of the Government of Lesotho or the accounts of other authorities or bodies established by law for public purposes as may be prescribed by or under an Act of Parliament. (6) In exercise of his functions under subsections (2), (3) and (4) the Auditor-General shall not be s bject to the direction or control of an other person or a thorit Page 65 not be subject to the direction or control of any other person or authority.