National Audit Office 159. (1) There shall be a National Audit Office in the public services of which the Auditor General shall be the head, and the other members which shall assist the Auditor General in the performance of the functions conferred on him or her by this Constitution or any Act of the National Assembly. (2) Subject to any Act of the National Assembly, the staff of the National Audit Office shall be appointed by the Auditor-General after consultation with the Public Service Commission, and, in the case of such senior or professional staff as may be prescribed by regulations of the Public Service Commission. (3) The accounts of the National Audit Office shall be audited by an appropriately qualified auditor or firm of auditors appointed by the Finance and Public Accounts Committee. (4) The Auditor General shall submit the annual estimates of expenditure for the National Audit Office for the following financial year to the President for presentation to the National Assembly in accordance with this Constitution. The President shall cause the estimates to be placed before the National Assembly without amendment, but may attach to them his or her own comments and observations. Functions of Auditor General 160. (1) The Auditor General shall(a) (b) before any money is withdrawn from the Consolidated Fund or any other public fund, ensure that the withdrawal is in accordance with the provision charging the same on that fund or the relevant Appropriation Act or other Act of the National Assembly and that it complies with the procedures prescribed by an Act of the National Assembly; satisfy himself or herself that money charged on the Consolidated Fund or other public fund, or appropriated by an Act of the National Assembly, and expended, has been applied for the purpose for which it was so charged or appropriated, and that expenditure conforms to the authority that governs it;

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