Functions of Auditor-General

Functions of Auditor-General (1) The Auditor-General shall— (a) audit the accounts of— (i) State organs, State institutions, provincial administration and local authorities; and (ii) institutions financed from public funds; (b) audit the accounts that relate to the stocks, shares and stores of the Government; (c) conduct financial and value for money audits, including forensic audits and any other type of audit, in respect of a project that involves the use of public funds; (d) ascertain that money appropriated by Parliament or raised by the Government and disbursed— (i) has been applied for the purpose for which it was appropriated or raised; (ii) was expended in conformity with the authority that governs it; and (iii) was expended economically, efficiently and effectively; and (e) recommend to the Director of Public Prosecutions or a law enforcement agency any matter within the competence of the Auditor-General, that may require to be prosecuted. (2) The Auditor-General shall not be subject to the direction or control of a person or an authority in the performance of the functions of office. [Article 250 added by section 8 of Act 2 of 2016] By Laws.Africa and contributors. Licensed under CC-BY. Share widely and freely. 97 Constitution of Zambia Act, 1991 (Chapter 1) Zambia