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Auditor General's Report on the Public Accounts of Montserrat 2004

Auditor General's Report on the Public Accounts of Montserrat 2004

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audit or any duties<br />

incompatible with his<br />

<strong>of</strong>fice<br />

resp<strong>on</strong>sibility which would preclude him from full criticism <strong>of</strong><br />

any accounting transacti<strong>on</strong> after each transacti<strong>on</strong> has been duly<br />

recorded.<br />

(2) The <str<strong>on</strong>g>Auditor</str<strong>on</strong>g> General shall not be required to<br />

undertake any duties outside those pertaining to his <strong>of</strong>fice if in<br />

his opini<strong>on</strong> such duties are incompatible with <strong>the</strong> resp<strong>on</strong>sibilities<br />

and duties <strong>of</strong> that <strong>of</strong>fice.<br />

Requests by<br />

Government<br />

12. The <str<strong>on</strong>g>Auditor</str<strong>on</strong>g> General may, if in his opini<strong>on</strong> such an<br />

assignment does not interfere with his primary resp<strong>on</strong>sibilities,<br />

whenever <strong>the</strong> Government so request, inquire into and report <strong>on</strong><br />

any matter relating to <strong>the</strong> financial affairs <strong>of</strong> M<strong>on</strong>tserrat or to<br />

public property, or to inquire into and report <strong>on</strong> any organisati<strong>on</strong><br />

that has received aid from <strong>the</strong> Government <strong>of</strong> M<strong>on</strong>tserrat, or, in<br />

respect <strong>of</strong> which, aid from <strong>the</strong> Government <strong>of</strong> M<strong>on</strong>tserrat is<br />

sought.<br />

Advisory powers 13. The <str<strong>on</strong>g>Auditor</str<strong>on</strong>g> General may, if requested to do so by any<br />

entity whose accounts he audits render to that entity any<br />

technical advice or assistance that he is competent to render by<br />

virtue <strong>of</strong> his pr<strong>of</strong>essi<strong>on</strong>al qualificati<strong>on</strong>s and experience.<br />

Notificati<strong>on</strong> <strong>of</strong><br />

irregularities to<br />

Financial Secretary<br />

and Attorney<br />

General<br />

<str<strong>on</strong>g>Auditor</str<strong>on</strong>g> Officers<br />

not to be appointed<br />

to Boards<br />

14. If at any time it appears to <strong>the</strong> <str<strong>on</strong>g>Auditor</str<strong>on</strong>g> General that<br />

substantial irregularities have occurred in <strong>the</strong> receipt, custody,<br />

issue or expenditure <strong>of</strong> public m<strong>on</strong>eys or in <strong>the</strong> receipt, custody,<br />

issue, sale, transfer or delivery <strong>of</strong> any stamps, securities, stores<br />

or o<strong>the</strong>r Government property, or in <strong>the</strong> accounting for <strong>the</strong><br />

same, he shall immediately bring <strong>the</strong> matter to <strong>the</strong> notice <strong>of</strong> <strong>the</strong><br />

Financial Secretary.<br />

15. Nei<strong>the</strong>r <strong>the</strong> <str<strong>on</strong>g>Auditor</str<strong>on</strong>g> General nor any member <strong>of</strong> his staff<br />

may be appointed as Chairman or member <strong>of</strong> any Board <strong>of</strong><br />

Survey, Tenders Board or Board <strong>of</strong> Enquiry, and he shall not be<br />

required to take part in any actual or apparent investigati<strong>on</strong> into<br />

suspected losses, fraud or irregularities. However, subject to<br />

<strong>the</strong> provisi<strong>on</strong>s <strong>of</strong> secti<strong>on</strong> 11(2), he or any member <strong>of</strong> his staff<br />

may provide technical advice and services if requested to do so.<br />

Legal advice 16. In <strong>the</strong> exercise <strong>of</strong> his duties imposed up<strong>on</strong> him in this Act<br />

69

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