TELECOMMUNICATIONS ACT 1975 No. 55 of 1975 - SECT 81 Audit.

TELECOMMUNICATIONS ACT 1975 No. 55 of 1975 - SECT 81

81. (1) The Auditor-General shall inspect and audit the accounts and records
of financial transactions of the Commission and records relating to assets of,
or in the custody of, the Commission and shall forthwith draw the attention of
the Minister to any irregularity disclosed by the inspection and the audit
that is, in the opinion of the Auditor-General, of sufficient importance to
justify his doing so.

(2) The Auditor-General may, in his discretion, dispense with all or any part
of the detailed inspection and audit of any accounts or records referred to in
sub-section (1).

(3) The Auditor-General shall, at least once in each financial year, report to
the Minister the results of the inspection and audit carried out under
sub-section (1).

(4) The Auditor-General or a person authorized by him is entitled at all
reasonable times to full and free access to all accounts, records, documents
and papers of the Commission relating directly or indirectly to the receipt or
payment of moneys by the Commission or to the acquisition, receipt, custody,
or disposal of assets by the Commission.

(5) The Auditor-General or a person authorized by him may make copies of, or
take extracts from, any such accounts, records, documents or papers.

(6) The Auditor-General or a person authorized by him may require any person
to furnish him with such information in the possession of the person or to
which the person has access as the Auditor-General or authorized person
considers necessary for the purposes of the functions of the Auditor-General
under this Act, and the person shall comply with the requirement.

(7) A person who contravenes sub-section (6) is guilty of an offence
punishable, upon conviction, by a fine not exceeding $200.