Section 6
Nature of audit
The Auditor General shall in his audit make such examination as he may deem necessary to ascertain—
(a)
whether all reasonable precautions have been taken to safeguard the collection and custody of public moneys or other moneys subject to his audit;
(b)
whether issues and payments of moneys subject to his audit were made in accordance with proper authority and payments were properly chargeable and are supported by sufficient vouchers or proof of payment;
(ba) whether due care has been taken to account for and to ensure proper use, control, maintenance and disposal of all public stores or other stores subject to his audit;
(c)
whether all accounts and other records have been and are properly and faithfully maintained;
(d)
whether in his opinion moneys have been applied to the purposes for which they were appropriated or authorized and the activities related to such purposes were carried out or managed in an
Audit 9
efficient manner with due regard for economy and the avoidance of waste or extravagance; and
(e)
whether the provisions of the Federal Constitution and of the
Financial Procedure Act 1957, and any other written law relating to moneys or stores subject to his audit have been in all respects complied with.