Para 1.1.19 — MSO

Miscellaneous Powers 1.1.19 Under Section 23 of the Act, the Comptroller and Auditor General is authorised to make regulations for carrying into effect the provisions of the Act, in so far as they relate to the scope and extent of audit including laying down for the guidance of the Government departments the general principles of Government accounting and the broad principles in regard to audit of receipts and expenditure. The instructions relating to audit as contained in this manual and other departmental publications issued under the authority of the Comptroller and Auditor General are covered under the provisions of this Section.