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Malawi

Public Audit Act

Chapter 37:01

Legislation as at 31 December 2014

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Public Audit Act
Contents
Part I – Preliminary ............................................................................................................................................................................................ 1

1. Short title .................................................................................................................................................................................................... 1

2. Interpretation ............................................................................................................................................................................................. 1

3. Purpose of this Act .................................................................................................................................................................................. 3

Part II – The Auditor General ......................................................................................................................................................................... 4

4. Auditor General ......................................................................................................................................................................................... 4

5. Appointment, qualifications, tenure, removal and salary of the Auditor General ............................................................ 4

6. Duties of the Auditor General ............................................................................................................................................................. 4

7. Powers of the Auditor General ............................................................................................................................................................ 6

8. Power to summon .................................................................................................................................................................................... 6

9. No civil liability ........................................................................................................................................................................................ 7

10. Contracting out audits and purchasing services ........................................................................................................................ 7

11. Conduct of audits .................................................................................................................................................................................. 7

12. Incompatible functions ........................................................................................................................................................................ 8

13. Procedures ................................................................................................................................................................................................ 8

Part III – Reporting ............................................................................................................................................................................................. 8

14. Reporting .................................................................................................................................................................................................. 8

15. Annual reports ........................................................................................................................................................................................ 8

16. Auditor General may communicate with the President and others .................................................................................... 9

17. Budget support ....................................................................................................................................................................................... 9

Part IV – The Public Accounts Committee ................................................................................................................................................. 9

18. Purposes and objectives ..................................................................................................................................................................... 9

19. Functions of the Committee ........................................................................................................................................................... 10

20. Powers of the Committee ................................................................................................................................................................ 10

21. Sittings to be in public except in certain cases ...................................................................................................................... 11

22. Evidence before the Committee .................................................................................................................................................... 11

23. Reports of the Committee ............................................................................................................................................................... 11

24. Assistance generally ........................................................................................................................................................................... 12

Part V – Miscellaneous ................................................................................................................................................................................... 12

25. Confidentiality ...................................................................................................................................................................................... 12

26. Reference to relevant Bills .............................................................................................................................................................. 12

27. Fees for audits ...................................................................................................................................................................................... 12

28. External audit ....................................................................................................................................................................................... 12

29. Offences .................................................................................................................................................................................................. 12

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30. Regulations ............................................................................................................................................................................................ 13

31. Transitional ............................................................................................................................................................................................ 13

32. Repeal and savings ............................................................................................................................................................................ 14

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Public Audit Act Malawi

Malawi

Public Audit Act

Chapter 37:01
Assented to on 13 June 2003

Commenced on 8 July 2003

[This is the version of this document at 31 December 2014.]

[Note: This version of the Act was revised and consolidated in the Forth Revised Edition of the Laws of Malawi (L.R.O.
1/2015), by the Solicitor General and Secretary for Justice under the authority of the Revision of the Laws Act.]

An Act to reform the law relating to Public Audit

Part I – Preliminary

1. Short title
This Act may be cited as the Public Audit Act.

2. Interpretation
In this Act, unless the context otherwise requires—

“agency” includes an office or instrument of the Government, other than a Ministry, Government
Department or statutory body;

“Appropriation Act” means an Act of Parliament the principal purpose of which is the application of
public moneys for such goods and services as are specified in the Act;

“Auditor General” means the person appointed as Auditor General under section 184 (3) of the
Constitution and this Act, and is head of the National Audit Office;

“books and accounts” or “books or accounts” includes all books, accounts, rolls, files, vouchers,
receipts, cheques, records, registers, papers, documents, photographic plates, microfilms, photo-static
negatives, prints, tapes, disks, computer reels, diskettes and hard disk, perforated rolls, and any other
type of written or electronic record whatsoever, and also includes all papers and other records relating to
accounting operations and practice;

“Chairperson” means the chairperson of the Committee;

“Committee” means the Public Accounts Committee of the National Assembly referred to under Part IV;

“Controlling Officer” means any person appointed by the President who is—

(a) the head or principal person in charge of a Ministry or Department; and

(b) charged with a duty to, or who actually does, collect, receive, disburse or deal in any way with any
public money, or a person who is charged with the purchase, receipt, custody, or disposal of, or the
accounting for, any public resources or public securities;

“document” means a document in any form, and includes—

(a) any writing, printing or images on any material; or

(b) any information recorded or stored by means of any tape-recorder, computer, diskette, tape or
other device, and any material subsequently derived from information so recorded or stored; or

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Public Audit Act Malawi

(c) any label, marking, or other writing that identifies or describes anything of which it forms part, or
to which it is attached by any means; or

(d) any book, map, plan, graph, or drawing; or

(e) any photograph, film, negative, tape, or other device in which one or more visual images are
embodied so as to be capable (with or without the aid of some other equipment) of being
reproduced;

“Estimates” means the statement of the proposed public revenue and expenditure during any financial
year, as approved by the National Assembly, through the passing of an Appropriation Act;

“generally accepted auditing practice” means—

(a) approved auditing standards as determined by the international community, and in particular
those promulgated by the International Organization of Supreme Audit Institutions for application
to the public sector and in so far as those standards apply in the application of this Act; and

(b) in relation to matters for which no provision is made in approved auditing standards, and which
are not subject to any applicable rules of law, auditing policies, concepts or principles which may
be regarded as appropriate in relation to the application of this Act and having the authoritative
support of the auditing profession;

“Government contract” means any contract concerning the use of public resources or for the supply of
goods, services or the execution of any works in consideration of any payment of public money or any
money, and includes any sub-contract made in relation to such contract, whether or not the contract or
sub-contract has been wholly or partly performed or executed;

“Ministry” means a Ministry of Government, and includes a Government Department, or branch or

division within a Ministry or Department, whether established by a written law or otherwise;

“National Assembly” means the National Assembly established under Part VI of the constitution;

“National Audit Office” means that part of the Office of the Auditor General charged with the
responsibility of audit under this Act;

“public expenditure” means the commitment or expenditure of public money, and includes—

(a) any loan obtained for or given by; or

(b) any public security provided to or by,

the Government, a Minister, Ministry or agency;

“public money” means all money, other than trust money, received by the Government, including all
revenue, grants, loans and other moneys, and all bonds, debentures, and any other securities received by,
or on account of, or payable to, or belonging to, or deposited with the Government or any Ministry by—

(a) any officer of Government in his capacity as such; or

(b) any person on behalf of Government;

“public resources” means all real and personal property that belongs to, or is owned or held, by the
State or held by any Ministry, agency, statutory body or other person for and on behalf of the State or the
Government, and includes long-term investment of the Government in statutory bodies;

“statutory body” means any body of persons, whether corporate or unincorporated, other than the
Reserve Bank of Malawi, established by any written law, and includes an Assembly established under
the Local Government Act, and any corporation or a subsidiary of a corporation where the Government,
directly or indirectly—

(a) controls the composition of any board of directors of the body; or

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Public Audit Act Malawi

(b) controls more than 50 per cent of the voting power of the body; or

(c) holds more than 50 per cent of any of the issued share capital of the body either directly or
through another agency or statutory body (excluding any part of it that carries no right to
participate beyond a specific amount in a distribution of either profits or capital).

[Cap. 22: 01]

(2) Where a document is held by a board, committee, subcommittee, or other body—

(a) which is established for the purpose of assisting or advising, or performing functions
connected with any Minister, Ministry, agency or statutory body; and

(b) which is established in accordance with the provisions of any written law or by the cabinet,
a Minister, Ministry, agency or statutory body,

that document shall, for the purposes of this Act, be deemed—

(i) in any case where that body is established in respect of any Ministry, agency or statutory
body, to be a document held by that Ministry, agency or statutory body; and

(ii) in any case where that body is established in respect of a Minister, to be a document held by
that Minister.

(3) Where subsection (2) applies in respect of any body and that body is established for the purpose
of assisting, advising, or performing functions conducted with any Ministry, agency or statutory
body, that body shall for the purposes of this Act, be deemed to be part of that Ministry, agency or
statutory body.

(4) A document held by an officer or employee of a Ministry, agency or statutory body in his capacity
as such, or in his capacity as a statutory officer shall, for the purposes of this Act, be deemed to be
held by the Ministry, agency or statutory body of which he is an officer or employee or statutory
office holder.

(5) Any document held by any independent contractor engaged by any Minister, Ministry, agency or
statutory body shall, for the purposes of this Act, be deemed to be held by the Minister, Ministry,
agency or statutory body by whom the independent contractor is engaged.

[Please note: numbering as in original.]

3. Purpose of this Act

The purpose of this Act is to give effect to the principle of the accountability of the Government to the
public through the National Assembly to—

(a) make available such information as will enable the National Assembly to be informed of the
scrutiny of public expenditures, revenues, assets, liabilities and the management of public money;

(b) promote the accountability of Ministers of the State and Ministries where public expenditure,
revenues, assets, liabilities and public money are concerned; and

(c) promote the accountability of agencies and statutory bodies in the management of public money,
other money and the resources of such agencies and statutory bodies.

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Public Audit Act Malawi

Part II – The Auditor General

4. Auditor General
The Auditor General shall be responsible for carrying out the duties and responsibilities conferred on him
under the constitution, this Act, or any other written law, and shall be responsible for the National Audit
Office.

5. Appointment, qualifications, tenure, removal and salary of the Auditor General

(1) The Auditor General shall be appointed in accordance with subsection (3) of section 184 of the
constitution.

(2) No person shall be appointed as Auditor General unless that person has formal relevant
qualifications, significant experience in audit work and has and maintains no interest in the
undertaking or outcome of any work required by this Act or the National Audit Office other than an
interest in common with members of the public generally.

(3) The Auditor General shall have independence of office in accordance with subsections (7) and (8)
of section 184 of the Constitution.

(4) In accordance with subsection (4) of section 184 of the constitution, the Auditor General shall
serve for a term of five years, and may be reappointed for such further term not exceeding five
years as the President deems appropriate.

(5) No person shall be appointed or reappointed as Auditor General if he has attained or is over the
age of sixty-five years.

(6) The Auditor General may only be removed from office by the President in accordance with
subsection (6) of section 184 of the Constitution.

(7) The salary of the Auditor General shall be fixed by the National Assembly, and shall be a charge
against the consolidated Fund.

(8) The salary of the Auditor General fixed under subsection (7) shall be reviewed at two yearly
intervals and shall not be reduced during his term of office.

6. Duties of the Auditor General

(1) Without limiting any other written law and subject to subsection (2), the Auditor General shall
undertake a programme of audits, and in accordance with section 7(2), examine transactions,
books and accounts, and other public records of every Ministry, statutory office, office, agency,
board, commission and bureau of the Government, and public funds received by a non-profit
organization, including relevant international organizations.

(2) The Auditor General shall undertake an audit programme to review and approve the audited
accounts of statutory bodies and conduct audits of any statutory body that has not had its financial
statements audited by a firm of public auditors, and where the Auditor General does not approve
the audited financial statements of a statutory body, he shall commence an independent audit of
the statutory body within thirty days of rejecting the private audit report.

(3) The Auditor General shall audit and examine transactions, books and accounts, and other financial
records associated with any project, programme, and other activity receiving funding in whole or
in part from public moneys.

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Public Audit Act Malawi

(4) Without limiting the general duties of the Auditor General under subsections (1) to (3), the
Auditor General shall—

(a) monitor compliance with the requirements of any written law governing the management
and control of public money and public resources;

(b) examine and review the estimates of revenue and expenditure of the Consolidated Fund,
and other funds operated by the Government, accounts of Ministries, agencies, statutory
bodies and other entities receiving public moneys;

(c) review and confirm the discharge of financial management obligations, including
maintenance of accounting records and adequate controls in the accounting system, to
ensure that controlling Officers, Ministries, agencies and statutory bodies have complied
with their financial management obligations under the law; and

(d) in reviewing financial management obligations, determine whether the procedures and
systems of internal control of each Ministry, agency and statutory body does ensure—

(i) revenue is properly assessed and collected;

(ii) expenditure is validly and correctly authorized;

(iii) revenue, expenses, assets and liabilities are properly recorded and accounted for;

(iv) financial and operating information is reliable;

(v) assets are safeguarded against loss or destruction;

(vi) resources are employed and managed in an effective, economic and efficient manner;

(vii) there has been no waste or extravagance;

(viii) outcomes or provisions produced are consistent with those specified in any
Appropriation Act;

(ix) relevant Government policies and legislation are being complied with;

(x) all expenditure is charged against the relevant allocation appropriated by the
National Assembly; and

(xi) the accounts and records have been properly kept;

(e) arrange for all audits to be undertaken and confirm that such audits are completed to a
standard consistent with generally accepted audit practice;

(f) pursue any concern that arises in respect of the management of public resources which, in
the Auditor General’s opinion, justifies further investigation;

(g) perform follow-up audits when the Auditor General considers it appropriate; and

(h) carry out such other audits or reviews as may, from time to time, be necessary.

(5) Subject to agreement of priorities and the allocation of budgeted funds and resources for this
purpose, the Auditor General shall—

(a) assist the Committee in its scrutiny of adherence to any written law dealing with the
administration and management of public money and public property;

(b) assist the Committee to discharge its obligations, functions and responsibilities under
section 19, including—

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Public Audit Act Malawi

(i) conducting audits, reviews, investigations and inquiries into matters referred to the
Auditor General by the Committee;

(ii) furnish the Committee with such information, analysis, appraisals, recommendations
and advice that will assist in the performance of the duties and functions of the
Committee;

(iii) consider issues and recommendations contained in the report of the Committee to
Parliament and other audit reports concerning Ministries, agencies, statutory bodies
and ministerial offices and, where applicable, take the appropriate follow-up action;
and

(iv) ensure that every reference to the Auditor General by the Committee shall contain
specific terms upon which the Auditor General shall be expected to undertake any
audit, review, investigation or inquiry.

7. Powers of the Auditor General

(1) For the purpose of fulfilling the functions and duties lawfully conferred or imposed on the Auditor
General, the Auditor General and every person authorized by him—

(a) shall have full access at all reasonable times to all documents, books and accounts, public
funds, public securities, Government contracts and books and accounts relating thereto and
subject to audit, and to any place where they are kept;

(b) may require any person to supply any information or answer any questions relating to
documents, books and accounts, money, or operations subject to audit and examination by
the Auditor General;

(c) may, by notice in writing, require any person having possession or control of any
documents, books and accounts subject to audit and examination by the Auditor General to
deliver all or any of them, at a time and place and to such person specified in the notice;

(d) may inspect, measure or test any real or personal property to which any Government
contract relates; and

(e) may enter any land, building, or place, other than a dwelling house, where a Government
contract is being performed that is subject to audit and examination by the Auditor General.

(2) The Auditor General may, if required in order to perform his duties under this Act, by written
request require for examination, documents, books and accounts from any person or entity who is
for the time being liable for the payment of any money to the Government, or any royalties under
any lease or licence.

(3) The Auditor General shall have all such other powers as are conferred by this Act or any other
written law.

8. Power to summon

(1) The Auditor General may by subpoena summon any person to appear at a reasonable time before
him and administer an oath to such person, and further may question such person, under oath,
regarding receipts and expenditures of money and any other reasonable and relevant matters
necessary for the execution of the duties vested in the Auditor General by this Act.

(2) The Auditor General may issue a subpoena within a reasonable time requiring the production of
books or accounts, records, documents, or other relevant financial papers or objects necessary for
the performance of his duties.

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Public Audit Act Malawi

(3) Any subpoena issued under the authority of the Auditor General pursuant to subsections (1) and
(2), shall be—

(a) in the name of the Auditor General of Malawi, and a copy provided to the Solicitor General
before it is served; and

(b) signed by the Auditor General and shall identify the witnesses to be served or the books or
accounts, records, documents, or other relevant financial papers or objects to be produced
together with a reference to the account subject to inspection or audit.

(4) Any officer to whom a subpoena is directed shall forthwith serve or execute the same upon delivery
of it to him.

(5) Any person who willfully fails or refuses to appear upon receiving service of a subpoena, or who
willfully fails or refuses to produce any books or accounts, records, documents, or other relevant
financial papers or objects designated in a subpoena properly issued by the Auditor General, shall
be guilty of an offence.

(6) Any failure by the Auditor General to comply in any material aspects with the requirements of this
section shall relieve any person of the obligation to appear or the obligation to produce designated
materials, and such failure shall be a defence in any proceedings against such person.

(7) Any person subject to a subpoena under this section shall have only those privileges against
producing books or accounts, records, documents, or other relevant financial papers or objects
which are authorized under the rules of evidence of the High court as applied in Malawi, the
constitution or any other applicable law.

9. No civil liability
Neither the Auditor General nor any employee of the National Audit Office shall have any civil liability
for any act or omission done in good faith in the course of his duties and functions under this Act.

10. Contracting out audits and purchasing services

(1) The Auditor General may, as he thinks fit, contract out to any other person or organization of
established competence and reputation any of the activities of the Auditor General under this Act.

(2) The Auditor General shall in any one financial year contract out sufficient number of the audits of
the Auditor General in order to ensure that all his responsibilities are being carried out efficiently.

(3) The Auditor General shall contract out audits of a specialized nature that require particular
expertise where the National Audit Office does not possess that expertise.

(4) Any person or organization appointed in accordance with subsections (1) and (2) shall, after
consultation with the Auditor General, but before commencement of the work, agree with the
Auditor General upon a fee, which represents a reasonable charge for the work to be undertaken.

(5) The Auditor General may second or employ on contract any person to assist him in undertaking
any audit or review of a specialized nature.

11. Conduct of audits

(1) In carrying out all audits the Auditor General shall, where appropriate, express an opinion on the
reliability of the information contained in statements produced under any written law governing
the management and control of public money and public resources and shall ensure—

(a) that the audit is properly specified, planned and managed, so as to ensure that the audits
are completed to the required standard in the time specified;

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Public Audit Act Malawi

(b) that all audits contracted out to a person or organization in accordance with section 10 shall
include an agreement as to all the necessary terms and conditions of that audit;

(c) that the audit is the subject of a formal opinion and report which shall include a statement
that generally accepted auditing standards have been complied with; and

(d) that the Auditor General shall remain responsible to ensure that audits contracted out
under section 10 are undertaken in accordance with the provisions of this Act.

(2) The Auditor General and employees of the National Audit Office shall have all such other functions
and duties as are lawfully conferred upon that person.

(3) All provisions relating to auditors contained in any written law concerning provisions and
regulation of companies and corporations shall not derogate from the functions, duties and powers
of the Auditor General under this Act.

12. Incompatible functions

(1) Neither the Auditor General nor any employee of the National Audit Office shall undertake,
perform or engage in any duty or function that is inconsistent with the performance by him of the
duties or functions imposed on him under this Act.

(2) Neither the Auditor General nor any employee of the National Audit Office shall hold any other
public office or other Government position while holding the position of Auditor General or
employed in the National Audit Office, as the case may be.

13. Procedures

(1) The Auditor General shall, subject to the provisions of this Act, establish, review and regulate the
procedures of his office in accordance with generally accepted auditing practice.

(2) The Auditor General shall maintain a continual programme of audits and reviews, which will
provide for the regular and systematic review of all Ministries, agencies and statutory bodies.

Part III – Reporting

14. Reporting

(1) The Auditor General shall separately report to the Controlling Officer, head of an agency, statutory
body or other affected person in respect of any matters that may relate to an audit, review,
investigation or inquiry, and may require that person to respond to the Auditor General within
fourteen days of receiving the report.

(2) The Auditor General shall in the annual report, or in any other report which the Auditor General
may elect to provide to the President or the Speaker of the National Assembly, make such
recommendations as the Auditor General deems appropriate.

15. Annual reports

(1) Without limiting the right to report at any other time, the Auditor General shall by 31 December
of each year forward to the President and to the Speaker of the National Assembly, a report
containing such information relating to the audits and reviews undertaken under this Act or any
other written law as the Auditor General deems appropriate, together with such other information
as the Auditor General considers desirable.

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Public Audit Act Malawi

(2) Without limiting the generality of subsection (1), the Auditor General shall provide in the report
required under subsection (1) a signed statement in respect of every account of a Ministry, agency,
statutory body or other organization audited that shall—

(a) comment on the audit undertaken, containing such information as will fairly disclose
the compliance by the Ministry, agency, statutory body or organization with the matters
referred to in section 6, together with such other information and comments relating
thereto as the Auditor General thinks fit; and

(b) a statement or statements containing such matters as the Auditor General thinks fit relating
to—

(i) any accounts or transactions that are required to be audited under this Act; or

(ii) the performance or exercise by the Auditor General of any of the functions, duties, or
powers under this Act or any other written law.

(3) The Speaker of the National Assembly shall, when the National Assembly is in session, forthwith
present the report referred to under subsection (1) to the members of the National Assembly and
give the members the opportunity to comment on the report, and where the National Assembly
is not in session the Speaker shall forthwith present the report to the members at the start of the
next ensuing session of the National Assembly and give the members the opportunity to comment
on the report.

16. Auditor General may communicate with the President and others

(1) The Auditor General may communicate with the President, a controlling Officer or any other
person upon any matter which is the subject to audit, review, investigation or inquiry.

(2) The Auditor General may report to the responsible person the name of any person failing to
comply with the requirements of this Act or any other written law, or of any failure by any person
to comply with the recommendations or otherwise address the concerns that the Auditor General
has raised in any report.

17. Budget support

The National Assembly shall appropriate sufficient moneys, on a timely basis, to enable the effective and
efficient operation of the Auditor General and the National Audit Office.

Part IV – The Public Accounts Committee

18. Purposes and objectives

The purposes and objectives of this Part are to give effect to the principle of the accountability of
Government to the public, acting through the Public Accounts Committee (in this Act otherwise referred
to as the “Committee”), by—

(a) making available such information as will enable the National Assembly to be informed of the
management of public expenditure, public money and public resources;

(b) promoting the accountability of Ministers and members of the National Assembly, where public
expenditure, public money and public resources are concerned;

(c) holding accountable Ministries, agencies and other entities controlled by Government for the
lawfulness, economy, efficiency and effectiveness with which they use public money and public
resources; and

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Public Audit Act Malawi

(d) promoting the accountability of statutory bodies and those other persons charged with the
management of public money and public resources.

19. Functions of the Committee

(1) The functions of the Committee are—

(a) to examine and report to the National Assembly on the financial statements of the
Government generally; and in particular to examine and report on the financial statements
of the Government in the light of the outputs proposed and the performance criteria in
the relative Estimates, together with each statement and report of the Auditor General
presented to the National Assembly;

(b) to examine and report to the National Assembly on the financial statements of statutory
bodies;

(c) to examine and report to the National Assembly on the transactions and financial
statements of any body other than a Ministry or Government Department or statutory body
for whose purposes a specified sum of money, or a sum not exceeding a specified sum, has
been appropriated by the National Assembly by way of grant, subsidy or loan or to which
a grant, subsidy or loan has been made out of the consolidated Fund (but only so far as it
relates to the application of the money appropriated or granted or lent for that purpose);

(d) to report to the National Assembly, with such comments as it thinks proper, any items
or matters in any financial statements and reports or any circumstances connected
with them, to which the Committee is of the opinion that the attention of the National
Assembly should be directed, and to report to the National Assembly any alteration that the
Committee thinks desirable—

(i) in the form of the annual Estimates or financial statements;

(ii) in the method of accounting for Government financial transactions;

(iii) in the method of collection, receipt, expenditure or issue of public moneys; or

(iv) for the receipt, custody, disposal, issue or use of public resources;

(e) to inquire into any question in connexion with the financial management of the
Government that is referred to it by the National Assembly, and to report to the National
Assembly on the question;

(f) to pursue any concerns that the Committee believes are justified; and

(g) to undertake such other duties as are assigned to the Committee by the Standing Orders.

(2) Any member of the National Assembly may move for a question in connexion with the financial
management of the Government to be referred to the Committee and for the Committee to report
back on that question to the National Assembly by an agreed date.

20. Powers of the Committee

(1) For the purpose of fulfilling any function or duty lawfully conferred or imposed on it, the
Committee—

(a) shall have full access at all times to Government records relating to revenue and
expenditure, public money and public resources which are relevant to any inquiry;

(b) may, by notice in writing signed by the chairperson of the Committee, require any person
having possession or control of any Government records relating to revenue or expenditure,

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Public Audit Act Malawi

public money or public resources to deliver to the Committee at a time and place specified
in the notice, all or any such records; and

(c) may cause extracts to be taken from any Government records relating to revenue and
expenditure, public money or public resources without the payment of any fee.

(2) No member of the Committee shall have any civil liability for any act or omission done in good
faith under this Part.

21. Sittings to be in public except in certain cases

(1) Subject to subsections (2) to (4), the Committee shall take all evidence in public.

(2) The Committee may, of its own volition, or at the request of any witness, take the evidence, oral or
documentary, of that witness in private where the Committee is of the opinion that the evidence
relates to a secret or confidential matter.

(3) Where, pursuant to subsection (2), evidence is taken by the Committee in private, no person,
including a member of the Committee, may, without the authority of the Committee, disclose or
publish the whole or a part of that evidence, other than evidence that has already been lawfully
published.

(4) A person who discloses or publishes evidence in contravention of subsection (3) is guilty of an
offence and on conviction is liable to a fine ofK50,000 and imprisonment for two years.

22. Evidence before the Committee

Part III of the National Assembly (Powers and Privileges) Act shall apply to meetings of the Committee

[Cap 2: 04]

23. Reports of the Committee

(1) In addition to the reports required by section 19 (1) (a) and (b), the Committee shall at least twice
in every year prepare a written report signed by the chairperson of the Committee on all matters
considered by the Committee.

(2) Every report, including every interim report, shall be submitted to the controlling Officer of a
Ministry, head of a statutory body or organization, or Minister affected thereby, who may add
comments thereto within seven days of receiving the report.

(3) The committee shall forward the report, together with the comments made under subsection (2)
to the Speaker of the National Assembly who shall forthwith present it to the National Assembly if
the Assembly is in session, and if not, at the start of the next ensuing session.

(4) The Committee shall in each of its reports indicate the dissenting views of a member if that
member so requests.

(5) Except in the performance of the duties, functions and powers conferred by this Act or by Standing
Orders on the Committee or a member of the Committee, it shall not be lawful for the Committee
or any member of the Committee to disclose to any person any information that shall come to
the attention of the Committee or member of the Committee pursuant to this Act, and all such
information shall remain confidential.

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Public Audit Act Malawi

24. Assistance generally

(1) It shall be the duty of every Minister, and every person in control of, employed in or engaged by
every Ministry, Department, agency or statutory body, and every agent thereof to give assistance to
the Committee and to every member acting on behalf of the Committee.

(2) The Committee shall be entitled to enlist the assistance of any person, authority or organization in
the performance of its functions, duties and powers.

Part V – Miscellaneous

25. Confidentiality
Except than in the performance of the duties, functions and powers conferred by this Act or by any other
written law on the Auditor General or employee of the National Audit Office, the Auditor General or any
employee shall not disclose to any person any information that shall come to the attention of the Auditor
General or employee of the National Audit Office pursuant to this Act, and all such information shall
remain confidential.

26. Reference to relevant Bills

The Auditor General shall have the right to review and comment on any Bill that affects his office and
when doing so shall provide his comments in writing to the Minister responsible for the introduction
of the Bill and to the Speaker of the National Assembly who shall present the same to the National
Assembly at the first reading of the Bill.

27. Fees for audits

(1) The Auditor General may, with the approval of the Minister responsible for finance, charge a fee
for undertaking specified audits, reviews, inquiries or examinations.

(2) Any fee charged for an audit, review, inquiry or examination pursuant to subsection (1) shall be
based on full cost recovery.

28. External audit

(1) There shall be conducted by competent public auditors appointed by the Committee, an annual
audit of the financial statements of the National Audit Office, and the audit report together with
the annual financial statements shall be forwarded to the Speaker of the National Assembly not
later than six months from the end of the financial year to which they relate, and the Speaker shall
present them to the National Assembly forthwith if the National Assembly is in session, and if the
National Assembly is not in session, at the start of the next ensuing session.

(2) The cost of the external audit under subsection (1) shall be charged to a separate appropriation
under the vote of the Auditor General.

29. Offences

(1) A person commits an offence who—

(a) refuses to attend at a time and place required by the Auditor General in accordance with this
Act;

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Public Audit Act Malawi

(b) refuses to produce any document in that person’s possession or under that person’s control
when required to do so under this Act;

(c) refuses to answer any question by any person lawfully entitled to do so under this Act;

(d) makes any statement or declaration or gives any information, certificate or document
required by this Act knowing it to be false or misleading;

(e) resists, obstructs, deceives or attempts to deceive the Auditor General or any employee of
the National Audit Office in the discharge of his functions, duties or powers under this Act;
and

(f) aids, abets, counsels or procures the commission of an offence under this Act.

(2) A person who commits an offence against this section is liable on conviction—

(a) in the case of an individual, to a fine of K50,000 and imprisonment for two years, and if the
offence is a continuing one, to a further fine not exceeding K10,000 for every day that the
offence continues; or

(b) in the case of a body corporate (including a statutory body), to a fine of K100,000 and if
the offence is a continuing one to a further fine of K20,000 for every day that the offence
continues.

(3) Where the body corporate commits an offence under this Act, every director, secretary or other
officer of a body corporate and every person purporting to act in such capacity shall also be guilty
of an offence unless that person satisfies the court that either—

(a) the offence was committed without that person’s knowledge, consent or not through that
person’s gross negligence; or

(b) that person took all reasonable steps to prevent the commission of the offence.

30. Regulations

(1) The Minister responsible for finance may, on the recommendation of the Auditor General, make all
such regulations as may be necessary or expedient for giving full effect to the provisions of this Act
and the due administration thereof.

(2) Any regulations made pursuant to subsection (1) may prescribe offences against contravention
of the regulations for which the penalty shall not exceed K20,000 and imprisonment for twelve
months.

31. Transitional

(1) The person holding office as Auditor General immediately before the commencement of this Act
shall continue to hold office as the Auditor General in accordance with the provisions of this Act.

(2) Every person holding office as an officer or employee of the National Audit Office immediately
before the commencement of this Act shall continue to hold office as an officer or employee of the
National Audit Office upon the same terms and conditions of employment, in accordance with the
provisions of this Act.

(3) Every audit, review, investigation, inquiry or examination undertaken or being undertaken by the
Auditor General on or before the commencement of this Act shall continue to have effect or be
undertaken by the Auditor General in accordance with the provisions of this Act.

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Public Audit Act Malawi

32. Repeal and savings

(1) Part VI of the Finance and Audit Act is repealed.

(2) All subsidiary legislation made under Part VI of the Finance and Audit Act repealed by subsection
(1) and in force immediately before the commencement of this Act, shall so far as it is not
inconsistent with the provisions of this Act, continue in force as if made under this Act.

[Cap. 37: 01]

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