97.- 1. There shall be a Director of Audit whose office shall be a public office.

2. The Director of Audit shall-

a. satisfy himself that all monies that have been appropriated by Parliament and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and

b. at least once every year audit and report on the public accounts of Antigua and Barbuda, the accounts of all officers and authorities of the Government, the accounts of all courts of law in Antigua and Barbuda (including any accounts of the Supreme Court maintained in Antigua and Barbuda), the accounts of every Commission established by this Constitution and the accounts of the Clerk to the House and the Clerk to the Senate.

3. The Director of Audit shall have power to carry out audits of the accounts, balance sheets and other financial statements of all enterprises that are owned or controlled by or on behalf of Antigua and Barbuda.

4. The Director of Audit and any other officer authorized by him shall have access to all books, records, returns, reports and other documents which in his opinion relate to any of the accounts referred to in subsections (2) and (3) of this section.

5. The Director of Audit shall submit every report made by him in pursuance of this section to the Minister for the time being responsible for finance who shall, after receiving such report, lay it before the House not later than seven days after the House next meets.

6. If the Minister fails to lay a report before the House in accordance with the provisions of subsection (5) of this section the Director of Audit shall transmit copies of that report to the Speaker who shall, as soon as practicable, present them to the House.

7. The Director of Audit shall exercise such other functions in relation tot he accounts of the Government, the accounts of other authorities or bodies established by law for public purposes or the accounts of enterprises that are owned or controlled by or on behalf of Antigua and Barbuda as may be prescribed by or under any law enacted by Parliament.

8. In the exercise of his functions under subsection (2), (3), (4), (5) and (6) of this section, the Director of Audit shall not be subject to the direction or control of any other person or authority.