(1) The Director of Audit may, at anytime, submit a special report to the Minister on any matter of importance or urgency that, in his or her opinion, should not be deferred until the presentation of his or her annual report.
(2) The Minister shall lay each such report before the House of Assembly after receipt thereof by him or her.
(3) If the Minister fails to lay a report before the House of Assembly in accordance with the provisions of subsection (2) the Director of Audit shall transmit copies to the Speaker who shall, as soon as practicable, present them to the House of Assembly.