(1) In this section
—
audited local subsidiary means a local subsidiary
that has appointed the Auditor General as its auditor under section 16(2).
(2) The Auditor
General may at any time carry out an examination or investigation for one or
more of the following purposes —
(a)
examining the accounting and financial management information systems of the
Treasurer or an agency to determine their effectiveness in achieving or
monitoring programme results;
(b)
investigating any matter relating to the accounts of the Treasurer, an agency
or an audited local subsidiary;
(c)
investigating any matter relating to public money, other money or statutory
authority money or to public property or other property;
(d)
examining an agency’s compliance with legislative provisions, public
sector policies or its own internal policies;
(e)
examining the efficiency and effectiveness of an agency, a number of agencies,
a part of an agency or an audited local subsidiary;
(f)
examining the efficiency and effectiveness with which a related entity of an
agency performs functions —
(i)
on behalf of the agency; or
(ii)
in partnership or jointly with the agency; or
(iii)
as the delegate or agent of the agency.