{
  "url": "https://openlegislation.uk/turks-and-caicos-islands-constitution-order-2011/schedule-2/paragraph-126",
  "json_url": "https://openlegislation.uk/turks-and-caicos-islands-constitution-order-2011/schedule-2/paragraph-126.json",
  "legislation": "uksi/2011/1681",
  "legislation_title": "The Turks and Caicos Islands Constitution Order 2011",
  "legislation_url": "https://openlegislation.uk/turks-and-caicos-islands-constitution-order-2011",
  "path": "schedule/2/paragraph/126",
  "kind": "paragraph",
  "number": "126",
  "heading": "Audit",
  "text": "(1) The Auditor General shall audit and report on the public accounts of the Islands, including the Parliament, the courts, the central and local government administrations, the institutions protecting good governance, and any public corporations or other bodies or organisations established by or under any law enacted by the Legislature.\n(2) For the purposes of subsection (1)—\n(a) accounts shall be provided by the authorities referred to in that subsection to the Auditor General within four months of the end of each financial year; and\n(b) the Permanent Secretary, Finance shall, as soon as practicable after the end of each financial year, cause to be prepared for submission to the Auditor General a statement of accounts reflecting the financial operations of the Consolidated Fund and any other public fund or account for that financial year.\n(3) The Auditor General and any person authorised by him or her shall have a right of access at all reasonable times to all such documents as appear to him or her to be necessary for the purposes of conducting an audit under subsection (1), and shall be entitled to require from any person holding or accountable for any such documents such information and explanation as he or she thinks necessary for those purposes.\n(4) Each year the Auditor General shall, as soon as practicable and in any case within four months of receiving the accounts under subsection (2)(a), submit to the Public Accounts Committee of the Parliament a report of the accounts audited by him or her under subsection (1) for the immediately preceding financial year, and shall send a copy of each report to the Governor, who shall publish the audited accounts and report as soon as practicable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 2 substituted (coming into force in accordance with art. 1(3) of the amending S.I.) by The Turks and Caicos Islands Constitution (Amendment) Order 2024 (S.I. 2024/1128), art. 8(1) (with arts. 4, 8(2))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 s. 126(1) substituted (coming into force in accordance with art. 1(3) of the amending S.I.) by The Turks and Caicos Islands Constitution (Amendment) Order 2024 (S.I. 2024/1128), art. 7(5) (with art. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1681/schedule/2/paragraph/126",
    "retrieved_at": "2026-10-29T02:02:17.487261+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}