(1) There shall be a Director of Audit whose office shall be a
public office.
(2) The Director of Audit shall-
a) Satisfy himself that all moneys that have been appropriated by Parliament
and disbursed have been applied to the purposes to which they were so
appropriated and that the expenditure conforms to the authority that governs it;
and
b) at least once in every year audit and report on the public accounts of the
Government, the accounts of all officers and authorities of the Government, the
accounts of all courts of law in Saint Christopher and Nevis (including any
accounts of the Supreme Court maintained in Saint Christopher and Nevis), the
accounts of every Commission and Board established by this Constitution and the
accounts of the Clerk of the National Assembly.
(3) The Director of Audit and any officer authorized by him shall have access
to all books, records, returns, reports and other documents that in his opinion
relate to any of the accounts referred to in subsection (2).
(4) The Director of Audit shall submit every report made by him in pursuance
of subsection (2) to the Minister for the time being responsible for finance who
shall, not later than seven days after the National Assembly first meets after
he has received the report, lay it before the Assembly.
(5) If the Minister fails to lay a report before the National Assembly in
accordance with subsection (4) the Director of Audit shall transmit copies of
the report to the Speaker who shall, as soon as practicable, present them to the
Assembly.
(6) The Director of Audit shall exercise such other functions in relation to
the accounts of the Government or the accounts of other authorities or bodies
established by law for public purposes as may be prescribed by or under any law
enacted by Parliament.
(7) In the exercise of his function under subsection (2), (3), (4) and (5),
the Director of Audit shall not be subject to the direction or control of any
other person or authority.