National Audit Office 159. (1) There shall be a National Audit Office in the public services
of which the Auditor General shall be the head, and the
other members which shall assist the Auditor General in the
performance of the functions conferred on him or her by
this Constitution or any Act of the National Assembly.
(2) Subject to any Act of the National Assembly, the staff of
the National Audit Office shall be appointed by the
Auditor-General after consultation with the Public Service
Commission, and, in the case of such senior or professional
staff as may be prescribed by regulations of the Public
Service Commission.
(3)
The accounts of the National Audit Office shall be
audited by an appropriately qualified auditor or
firm of auditors appointed by the Finance and
Public Accounts Committee.
(4)
The Auditor General shall submit the annual
estimates of expenditure for the National Audit
Office for the following financial year to the
President for presentation to the National
Assembly in accordance with this Constitution.
The President shall cause the estimates to be
placed before the National Assembly without
amendment, but may attach to them his or her own
comments and observations.
Functions of Auditor General 160. (1)
The Auditor General shall(a)
(b)
before any money is withdrawn from the
Consolidated Fund or any other public fund,
ensure that the withdrawal is in accordance
with the provision charging the same on that
fund or the relevant Appropriation Act or
other Act of the National Assembly and that
it complies with the procedures prescribed
by an Act of the National Assembly;
satisfy himself or herself that money
charged on the Consolidated Fund or other
public fund, or appropriated by an Act of the
National Assembly, and expended, has been
applied for the purpose for which it was so
charged or appropriated, and that
expenditure conforms to the authority that
governs it;