About C.A.G [article 143 & 144] of The Constitution of URT

Controller and Auditor General of the United Republic	143.-(1)   There shall be a Controller and Auditor-General of the United Republic.  (2)   The Controller and Auditor-General shall have the responsibility over the following matters:
Act No.14 of 1979 Art.11 Act No.15 of 1984 Art.43	(a) to ensure that the use of any moneys proposed to be paid out of the Consolidated Fund has been authorized and that the funds shall be paid out in accordance with the provisions of Article 136 of this Constitution, and where he is satisfied that those provisions shall be duly complied with, then he shall authorize payment of such moneys;
	(b) to ensure that all the moneys the payment of which has been authorized to be charged on the Consolidated Fund of the Government of the Untied Republic, or the moneys the use of which has been authorized by a law enacted by Parliament and which have been spent, have been applied to the purposes connected with the use of such moneys and that such expenditure has been incurred in accordance with the authorization for such expenditure; and
	(c)        at least once every year to audit and give an audit report in respect

of the accounts of the Government of the Untied Republic, the accounts managed by all officers of the Government of the Untied Republic and the accounts of all courts of the United Republic and the accounts managed by the Clerk of the National Assembly.

 (3)   The Controller and Auditor-General and every employee of the Government who is authorized by him shall have the right to examine books records, statements of accounts, reports and all other documents concerning any type of account referred to in subarticle (2) of this Article.

	(4)  The Controller and Auditor-General shall submit to the President every report he makes pursuant to the provisions of subarticle (2) of this Article.  Upon receipt of such report the President shall direct the persons concerned to submit that report before the first sitting of the National Assembly which shall be held after the President has received the report and it shall have to be submitted to such sitting before the expiration of seven days from the day the sitting of the National Assembly began.  If the President does not take steps of submitting such report to the National Assembly, then the Controller and Auditor-General shall submit the report to the Speaker of the National Assembly (or the Deputy Speaker if the office of the Speaker is vacant then, or if for any  reason the Speaker is unable to perform the functions of his office) who shall submit the report to the National Assembly.
	(5)   The Controller and Auditor-General shall also have responsibility of discharging other duties and functions, and shall have other various powers as shall be specified by the law concerning the accounts of the Government of the United Republic or the accounts of other public authorities or other bodies.
	(6)   In the discharge of his functions in accordance with the provisions of subarticles (2), (3) and (4) of this Article, the Controller and Auditor-General shall not be obliged to comply with the order or direction of any other person or Government Department, but the provisions of this subarticle shall not preclude a court from exercising jurisdiction to enquire into whether the Controller and Auditor-General has discharged his functions in accordance with the provisions of this Constitution or not.
Removal from office of Controller and AuditorGeneral	144.-(1)   Without prejudice to the other provisions of this Article, the Controller and Auditor-General of the United Republic shall be obliged to vacate office upon attaining the age of sixty or any other age which shall be prescribed by a law enacted by Parliament.
Act No.15 of 1984 Art.43 Act No.12 of 1995 Art.19	(2)   The Controller and Auditor-General may be removed from office only for inability to perform the functions of his office (either due to illness or to any other reason) or for misbehaviour, or for violating the provisions of the law concerning the ethics of public leaders and shall not be so removed except in accordance with the provisions of subarticle (4) of this Article.
	(3)   if the President considers that the question of the removal of the Controller and Auditor-General from office under the provisions of this Article needs to be investigated, then the procedure shall be as follows:
	(a)        the President shall appoint a Special Tribunal which shall consist of

a Chairman and not less than two other members.  The Chairman and at least half of the other members of that Special Tribunal shall be persons who are or have been Judges of the High Court or of the Court of Appeal in any country within the Commonwealth;

	(b) the Special Tribunal shall investigate and submit report to the President on whole matter and shall advise him whether or not the Controller and Auditor General should be removed from office in accordance with the provisions of this Article on the grounds of inability to perform his functions due to illness or any other reason or on grounds of misbehaviour.
	(4)   If the Special Tribunal appointed in accordance with the provisions of subarticle (3) advises the President that the Controller and Auditor-General be removed from office on grounds of inability to perform functions of his office due to illness or any other reason or on grounds of misbehaviour, then the President shall remove him from office.
	(5)   If the question of removing the Controller and Auditor-General has been referred to a Special Tribunal for investigation pursuant to the provisions of this Article, the President may suspend the Controller and Auditor-General from office, and the President may at any time rescind the decision to suspend the Controller and Auditor-General and in any case such decision shall lapse if the Special Tribunal advises the President that the Controller and Auditor-General be not removed from office.
	(6)   A person who holds or who has held the office of Controller and Auditor-General shall not be appointed to, or act in, any other office in the service of the Government of the Untied Republic.
	(7)   The provisions of this Article shall not apply to any person appointed acting Controller and Auditor-General.