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Authentication of Warrants

Section (10) of the Financial Administration and Audit (FAA) Act requires that the Auditor General’s Department authenticate requests from the Accountant General for the withdrawal of funds from the Consolidated Fund Principal Bank Account.

Economic Assessments

Section 48B (6) of the Financial Administration and Audit (FAA) Act requires the Auditor General to examine components of the Fiscal Policy Paper (FPP) within two weeks after it is laid before both houses of Parliament and provide a report to the Houses. This report is required to indicate whether the conventions and assumptions underlying the preparation of the FPP comply with prudent financial principles; reasons given for deviations of the fiscal outcome from the targets of the previous fiscal year, are reasonable; certify such public bodies as not being part of the specified public sector or are deemed to be of a commercial nature; certify that a Public Private Partnership only involves minimum contingent liability.

Financial statement assessments of public bodies

These are undertaken to guide the Public Accounts Committee (PAC) in their review of the financial performance of public bodies in the context of the Fiscal Responsibility Framework. In addition, such assessments would be required where the Auditor General is called upon to certify public bodies as not being part of the specified public sector but are of a commercial nature

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