Section 9: Matters to be Audited by the Auditor General in View of Propriety

1) The Auditor General shall, as required, audit the following matters in view of the propriety thereof:

(a) If it is seen that any expenditure, though it confirms to the authorisation, has been made unreasonably or in a manner to cause loss and damage to the national property, with respect to such expenditure and its authorisation,

(b) With respect to any grant of national property, whether movable or immovable, or underwriting of revenue or any lease, permit, license or rights relating to mining, forest, hydropower, etc., and all authorisations issued in a manner to abandon any revenue or national property, whether movable or immovable,

(c) With respect to the subject matters of various financial transactions, including contracts and agreements relating to public works, repair and maintenance, procurement and supply, consultancy service, service delivery, public expenditure and revenue mobilisation.

2) The Auditor General may, if they deem it appropriate, examine, in accordance with the recognised principles of accounting, as to whether or not any official within their scope of competence has borne financial accountability.

3) The Auditor General may not include in their report minor items of irregular amounts or other items deemed not to be significant in view of their propriety.