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Powers of Auditor General
| Audit Act Chapter 152 Section 7: |
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| 7(1) |
In the performance of his functions under the Brunei Darussalam Constitution or Audit
Act, the Auditor General: |
| (a) |
may call upon
any person for any explanations and information which the
Auditor General may require in order to enable him to
discharge his duties; |
| (b) |
may, without payment of any fee, cause search to be made in and extracts to be taken
from any book, document or record in any public office; |
| (c) |
shall have
access to all records, books, vouchers, documents, cash,
stamps, securities, stores or other property subject to his
audit; |
| (d) |
may examine upon oath or affirmation (which oath or affirmation the Auditor General
is hereby empowered to administer) any person whom he may think fit to examine respecting
all matters and things whatever necessary for the due performance of such functions; |
| (e) |
may authorise any public officer on his behalf to conduct any inquiry, examination
or audit and to report thereon to him, and |
| (f) |
may obtain the advice of the Attorney General upon any question of law; |
| 7(2) |
Any of the powers conferred by this article upon the Auditor General may be exercised
by a public officer authorised by the Auditor General in writing to exercise such
power on his behalf. |
Duties of Auditor General
| Audit Act Chapter 152 Section 5: |
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| 5(1) |
The Auditor General shall examine,
enquire into and audit the accounts of accounting officers; |
| 5(2) |
The Auditor General shall, if it is so provided by any written law, audit the accounts
of any public body exercising powers vested in it by any written law and, if it is
not so provided by any written law, may with the consent of His Majesty the Sultan
and Yang DiPertuan in Council, if so requested, audit
the accounts of other public bodies; |
| 5(4) |
Notwithstanding the provisions of any law relating to the accounts and audit of any
public body exercising powers vested in it by any written law, His majesty in Council
may, if he is satisfied that the public interest so requires direct that the accounts
of such authority shall be audited by the Auditor General. |
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| Prime Minister's Office Memorandum Reference JPM/J/AU/6 dated 25 September 1997: |
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By the command of His Majesty the Sultan and Yang DiPertuan, the Auditor General
is to audit Statutory Bodies and Government Companies.
The above command of His Majesty the Sultan dan Yang
Di-Pertuan was further strengthened by the recent amendment
to the Companies Act (Amendment) Order, 2003, Brunei
Darussalam effective 3 March 2003 which has added on 2 new
subsections to Section 131 of the Companies Act as follows:-
"(8) The provisions of this section relating to the
appointment of auditors do not apply to any company in
relation to which the Government has the power to secure, by
means of the holding of shares or the possession of voting
power in or in relation to that company, or by virtue of any
powers conferred by the articles of that company, that the
affairs of that company are conducted in accordance with its
directions. (9) The accounts of any
company to which subsection (8) refers shall be audited
annually by - (a)
the Auditor General; or
(b) any person who has been authorised to perform the duties
required by this section to be performed by an auditor, who
shall be appointed annually by the company:
Provided that where the accounts of such a company have been
audited by a person appointed under paragraph (b), they may
be verified by the Auditor General. |
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