Section 64Part 7 — Audit Office - Auditor General
Investigatory powers of Auditor General
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64. (1) For the purposes of carrying out an audit or an investigation other than under section 60(1)(e), the Auditor General or any person authorised by that person for that purpose has —
the right of access to all information held by any public officer or employee of a statutory authority or government company;
the right to take copies of any information referred to in paragraph (a);
the right to require explanations from officers or employees of entities subject to audit or investigation; and Public Management and Finance Act (2026 Revision) Section 64 c Revised as at 31st December, 2025 Page 53
the right of access to all premises occupied by any ministry, portfolio, the Office of the Ombudsman or any statutory authority or government company.
The Auditor General may direct in writing a public officer or an employee of a statutory authority or government company subject to audit or to an investigation other than under section 60(1)(e), to —
provide information to the Auditor General within the time and in the manner specified in the direction;
attend before the Auditor General at a specified time and place and answer questions; and
grant access to the Auditor General or to any person authorised by the Auditor General, to any premises occupied by the entity.
For the purposes of carrying out any investigation under section 60(1)(e), the Auditor General shall, in relation to the investigation, have the powers provided by subsections (1) and (2), and those powers shall also apply to all relevant persons, companies and bodies but shall not include a right of access to information held by a member of the Cabinet or a member of the Cayman Islands Parliament.
Where a person fails to comply with a direction given under subsection (3) within three days from the date of the direction or such longer period as the Auditor General may permit, the Auditor General may apply to a court of summary jurisdiction for an order requiring the person to comply with the requirement or direction.
Where, in connection with a direction given under subsection (3), the Auditor General considers it necessary to examine a person on oath, the Auditor General may apply to a court of summary jurisdiction to have that person examined by the court and to have the results of that examination sent to the Auditor General.
The court shall process an application under subsection (5) and send the results of the examination to the Auditor General.
Where a person complies with a direction under subsection (3), an order under subsection (4) or gives evidence under subsection (5), such compliance shall not be treated as a breach of any restriction upon disclosure of information by or under any law and shall not give rise to any civil liability.
Notwithstanding the foregoing provisions of this section, the Auditor General shall not access or copy the medical records of a patient of a health care facility (whether an in-patient or an out-patient) without the written permission of the Chief Executive Officer; and, for the purposes of this subsection, “health care facility” and “Chief Executive Officer” have the respective meanings assigned to those expressions in section 2 of the Health Services Authority Act (2018 Revision). Section 65 Public Management and Finance Act (2026 Revision) Page 54 Revised as at 31st December, 2025 c