(1) In accordance with section 84(2)(b) of the Constitution of Saint Lucia and the Audit Act, the Director of Audit shall —
(a) audit the Public Accounts submitted by the Accountant General, no later than 3 months from the date of receipt of the Public Accounts, in accordance with the accounting standards adopted by the Government;
(b) no later than 3 months after the date of receipt of the Public Accounts from the Accountant General, submit an audit report to the Minister.
(2) On receipt of an audit report under subsection (1)(b), the Minister shall lay the audit report in the House of Assembly in accordance with section 84(4) of the Constitution of Saint Lucia.
(3) An audit report under subsection (1)(b) must —
(a) disclose the accounting standards adopted by the Government;
(b) include the opinion of the Director of Audit as to whether the financial statements present a true and fair view of the financial operations of the Government;
(c) include responses and clarification furnished by the Accountant General on the observations and comments raised by the Director of Audit during the audit;
(d) be published within 7 days of its submission to the House of Assembly.