Section 8: Provisions relating to Audit

8. Provisions relating to Audit.—The Auditor­General shall__ (a) audit all expenditure from the Consolidated Fund of the Federation and of each Province and to ascertain whether the moneys shown in the accounts as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it; (b) audit all transactions of the Federation and of the Provinces relating to Public Accounts; (c) audit all trading, manufacturing, profit and loss accoun ts and balance sheets and other subsidiary accounts kept by Order of the President or of the Governor of a Province in any Federal or Provincial Department; and (d) audit, subject to the provisions of this Ordinance, the accounts of any authority or body established by the Federat ion or a Province, and in each case to report on the expenditure, transactions or accounts so audited by him.

Effective date: 2001-01-01

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