Section 67Part 7 — Audit Office - Auditor General
Application of Part 4 to Audit Office
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67. (1) Unless the context otherwise requires, Part 4 shall apply in respect of the Audit Office as if —
every reference to the Cabinet or a Minister were a reference to the Public Accounts Committee; and
every reference to a ministry were a reference to the Audit Office.
Notwithstanding sections 9, 19, 20, 22, 30 and 31, the Public Accounts Committee shall —
be granted the appropriations relating to the Audit Office;
in respect of the Audit Office, undertake the duties assigned to the Cabinet or a Minister under sections 19, 20(a) and (b), 22(a), 30 and 31;
provide the chief officer of the ministry responsible for finance with the necessary information in relation to the Audit Office to be included in the plan and estimates and the Appropriation Bill to be presented in accordance with section 24; and
provide the Financial Secretary with the necessary information in relation to the Audit Office to be included in any supplementary plan and estimates Public Management and Finance Act (2026 Revision) Section 68 c Revised as at 31st December, 2025 Page 55 and the supplementary Appropriation Bill to be presented in accordance with section 25.
In carrying out its duties under this section the Public Accounts Committee shall —
make its decisions in accordance with the budget process established by the Cabinet under section 17; and
ensure that its decisions are consistent with the principles of responsible financial management set out in section 14(3).
Cross References
- Section 4 of Public Management And Finance Act
Application of Part 4