Audit Act 1966

Audit Act 1966 2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021 An Act to make provision for the audit of the accounts of Singapore and of other public authorities and bodies administering public funds and for matters connected therewith. [9 August 1965] PART 1 PRELIMINARY Short title 1. This Act is the Audit Act 1966. Interpretation 2.—(1) In this Act, unless the context otherwise requires — “public authority” means the President, the Government, any statutory authority exercising powers vested in it by any written law, any tribunal other than the Supreme Court and the subordinate courts, or any officer or authority appointed by or acting on behalf of any of the aforesaid; “public funds” means any moneys, bonds, debentures or securities, received from individuals, corporations or bodies by way of loans, trusts or any other voluntary payments, which are intended to be disbursed or are in fact disbursed for the benefit of the citizens of Singapore or any part of them, and includes any public moneys. (2) Unless the context otherwise requires or it is otherwise expressly provided, any word or expression in this Act that is defined in the Financial Procedure Act 1966 has the meaning given to it by that Act.