(1) There shall be a Director of Audit whose office shall be a public office.
(2) The Director of Audit shall—
(a) satisfy himself or herself that all moneys 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 in every year audit and report on the public accounts of Saint Lucia, the accounts of all officers and authorities of the Government, the accounts of all courts of law in Saint Lucia (including any accounts of the Supreme Court maintained in Saint Lucia), the accounts of every Commission established by this Constitution and the accounts of the Parliamentary Commissioner, the Clerk of the Senate and the Clerk of the House.
(3) The Director of Audit and any officer authorised by him or her shall have access to all books, records, returns, reports and other documents which in his or her opinion relate to any of the accounts referred to in subsection (2).
(4) The Director of Audit shall submit every report made by him or her in pursuance of subsection (2) to the Minister responsible for finance who shall, not later than 7 days after the House first meets after he or she has received the report, lay it before the House.
(5) If the Minister fails to lay a report before the House in accordance with the provisions of subsection (4) the Director of Audit shall transmit copies of that report to the Speaker who shall, as soon as practicable, present them to the House.
(6) The Director of Audit shall exercise such other functions in relation to the accounts of the Government or the accounts of other authorities or bodies established by law for public purposes as may be prescribed by or under any law enacted by Parliament.
(7) In the exercise of his or her functions under subsections (2), (3), (4) and (5), the Director of Audit shall not be subject to the direction or control of any other person or authority.