Para 2.2.23 — MSO

2.2.23 Audit in relation to regularity of expenditure is of a quasi-judicial character. It involves interpretation of the Constitution, Statutes, rules and orders with reference to the case law of previous decisions and precedents. The Comptroller and Auditor General has not, however, save in the case of rules made by himself, the final power of interpretation;

this resides in the authority specified in the Constitution or the Authority which is the author of the rule or order so long as the interpretation is not against the orders of a superior authority or contrary to any established financial principle or rule. Interpretation by Audit should be based on the plain meaning of the Article of the Constitution, Section of the Statute, rule or order, except where this is inconsistent with another Article, Section, rule or order; in such a case the inconsistency should be referred to the competent authority for resolution or removal.