(1) The Director of Audit shall perform, in relation to the Unit, an annual —
(a) financial audit;
(b) compliance audit; and
(c) public debt performance audit.
(2) The Director of Audit shall prepare and submit a report for an audit under subsection (1) to —
(a) the Accountant General; and
(b) the Minister.
(3) A report under subsection (2) forms part of the Public Accounts.
(4) The Minister shall cause to be maintained and published on the website of the Government, within 3 months of the receipt of the audit report under subsection (2), a record of outstanding Central Government debt, guarantees, and on-lending transactions.
Division 3
Public Debt Management Advisory Committee