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

the provisions of section 10 (1)(d), for improperly disclosing
information obtained during the course of an audit.
Other <strong>Auditor</strong> 22. (1) Notwithstanding section 8 (1), the <strong>Auditor</strong> General is
not required to audit the books and accounts of a Statutory Body
or Government Company for which another <strong>Auditor</strong> is appointed in
accordance with the provisions of its constituting Act or of the
Act that governs its operations, and may, in order to fulfill his
auditing responsibilities, rely on the report of the duly appointed
<strong>Auditor</strong> of the Statutory Body or Government Company.
(2) The <strong>Auditor</strong> of the books and accounts of a
Statutory Body or Government Company, must provide to the
<strong>Auditor</strong> General, a copy of -
(a)
(b)
the annual financial statements;
his report on these statements; and
(c) any other report he makes to the Board of
Directors, the executive or the management of the
Statutory Body or Government Company, as the case
may be, on his findings and recommendations.
(3) The <strong>Auditor</strong> mentioned in subsections (1) and (2)
shall make available on request to the <strong>Auditor</strong> General, the
working papers, and other documents and reports in respect of his
audit as well as any other information and explanation which the
<strong>Auditor</strong> General may require in respect of that audit and its
results.
(4) When the <strong>Auditor</strong> General is of the opinion that the
information, explanation, documents and reports provided by the
<strong>Auditor</strong> mentioned in subsections (1) and (2) are insufficient or
that additional audit work should be carried out, he may conduct
or cause to be conducted such additional audit or investigation as
he considers necessary of the books, accounts and operations of
the Statutory Body or Government Company.
Funding of the Audit 23. (1) The <strong>Auditor</strong> General shall annually prepare an
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