TUVALU

PUBLIC FINANCE (AMENDMENT) ACT 1991
(Act 19 of 1991)

I assent

Toaripi Lauti PC GCMG
Governor-General

31st December 1991

AN ACT to amend the Public Finance Act (Cap 49) to bring the provisions relating to the Office of the Auditor-General and its functions, powers and duties in line with the Constitution.

[Commencement:.............................]

ENACTED by the Parliament of Tuvalu-

Short title

1. This Act may be cited as the Public Finance (Amendment) Act 1991.

Commencement

2. This Act shall come into operation on such date as the Minister may by notice appoint.

Amendment of section 26 of Cap 49

3. Section 26 of the Public Finance Act is amended by inserting after subsection (2) the following subsection:

"(3)Anything which, under the authority of this Act and any other law for the time being in force, is directed to be done by the Auditor-General other than the certifying of and reporting on accounts, may be done by any person duly authorised by hint in writing."

Repeal of section 29 of Cap 49

4. Section 29 of the Public Finance Act is repealed.

Insertion of new section 30 of Cap 49

5. After section 29 of the Public Finance Act insert the following section:

"Acting Auditor-General

30. Every person appointed to act as the Auditor-General, during the period he is so acting, shall have and may exercise all the powers and authority of, and shall perform the duties imposed upon, the Auditor-General by the Constitution, this Act or any other law for the time being in force."

Amendment of section 32 of Cap 49

6. Section 32 of the Public Finance Act is amended by inserting a new subsection (3) as follows:

"(3) The Auditor-General may at any time if he considers it desirable, transmit a special report to Parliament. Such special report may be made on any matter incidental to his powers and duties under the constitution, this Act or any law for the time being in force."

Amendment of section 35 of Cap 49

7. Section 35 of the Public Finance Act is repealed and the following section is substituted:

"35. (1) Unless other provision is made by or under an Act of Parliament in respect of the audit and examination of them, the Auditor-General shall audit and examine, and report to Parliament on the accounts, finances and property of -

(a) each branch, department, agency and instrumentality of the Government; and

(b) each body set up by an Act of the Parliament, or by executive or administrative act of the Government for governmental or official purposes.

(2) Notwithstanding that other provision for examination or audit is made as referred to in subsection (1), the Auditor-General may, if he thinks it proper to do so, examine and audit, and report to Parliament on, any accounts, finances or property of an organization referred to in that subsection so far as they or it relate to, or consist of or are derived from, public money or property of Tuvalu.

(3) In the exercise of the duty imposed and power conferred upon him by this section the Auditor-General shall have in relation to an organization referred to in subsection (1) and its members, officers and employees, the same powers and discretion as are conferred upon him by sections 25 and 26 in relation to public officers, public moneys, stamps, securities, stores or other Government property".

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PUBLIC FINANCE (AMENDMENT) ACT 1991
(Act 19 of 1991)

EXPLANATORY MEMORANDUM
(This memorandum is not part of the Act)

This Act amends the Public Finance Act, Cap 49, to bring the provisions relating to the Office of the Auditor-General and its functions, powers and duties in line with the Constitution.

The Act amends the Public Finance Act by-

(a) Repealing section 29 which relate to the staff of the Auditor-General to avoid any potential contradiction between section 140 of the Constitution and Government's policy that any office or position in the state service to be created only by Cabinet (section 4), Section 23(2) is retained with necessary adjustments in the new section 26(3) (Section 3).

(b) Inserting a new section 30 which reiterates the general powers and duties of an Acting Auditor-General (section 5).

(c) Amending section 32 by inserting a power of the Auditor-General to submit a special report on matters incidental to his powers and duties (section 6).

(d) Repealing section 35 and inserting a new section 35 which follow closely the wording of section 172 (2) and (3) of the Constitution. This should put to rest any potential conflict between the old wording of section 35 and section 172(2) and (3) of the Constitution which relate to the duty of the Auditor-General in respect of accounts of statutory bodies (section 7).

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