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 Fifth Revised Edition of the Laws of Malawi (L.R.O. 1/2018), by the Solicitor General and Secretary for Justice under the authority of the Revision of the Laws Act.]
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(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(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]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—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
6. Duties of the Auditor General
7. Powers of the Auditor General
8. Power to summon
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
11. Conduct of audits
12. Incompatible functions
13. Procedures
Part III – Reporting
14. Reporting
15. Annual reports
16. Auditor General may communicate with the President and others
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—19. Functions of the Committee
20. Powers of the Committee
21. Sittings to be in public except in certain cases
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
24. Assistance generally
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
28. External audit
29. Offences
30. Regulations
31. Transitional
32. Repeal and savings
History of this document
31 December 2014 this version
Consolidation
08 July 2003
Commenced
13 June 2003
Assented to