Section 5

The Auditor General shall examine, enquire into and audit the accounts of accounting officers.

Audit

B.L.R.O. 2/2014 5

The Auditor General shall, if it is so provided by any written law, audit the accounts of any public body exercising powers vested in it by any written law and, if it is not so provided by any written law, may with the consent of His Majesty the Sultan and Yang Di-Pertuan in Council, if so requested, audit the accounts of other public bodies, the fee for such audit in every case being a charge upon the funds of the public body concerned.

For the purposes of subsection (2), the fees shall be determined by His Majesty the Sultan and Yang Di-Pertuan in Council.

Notwithstanding the provisions of any law relating to the accounts and audit of any public body exercising powers vested in it by any written law, His Majesty the Sultan and Yang Di-Pertuan in Council may, if he is satisfied that the public interest so requires, direct that the accounts of such authority shall be audited by the Auditor General.

No fee shall be payable for an audit directed in accordance with subsection (4).

Nature of audit.