IRRIGATION DEVELOPMENT AUTHORITY ACT - 1977 (SMCD 85)

    Section - 13 - Internal Auditor.

    (1) The Authority shall have an Internal Auditor.

    (2) Subject to the provisions of this Decree, the Internal Auditor shall be responsible to the Chief Executive for the performance of his functions.

    (3) As part of his functions under this Decree, the Internal Auditor shall, at intervals of three months, prepare a report on the internal audit work carried out by him during the period of three months immediately preceding the preparation of the report, and submit the report to the Chief Executive.

    (4) Without prejudice to the general effect of subsection (3) of this section, the Internal Auditor shall make in each report such observations as appear to him necessary as to the conduct of the financial affairs of the Authority during the period to which the report relates.

    (5) The Internal Auditor shall send a copy of the report prepared by him to the Council and also to each of the following:

    (a) the Commissioner responsible for Finance;

    (b) the Auditor-General; and

    (c) the Chairman and each of the other members of the Board.