Republic of Namibia
16
Annotated Statutes
Namibian Broadcasting Act 9 of 1991
(2) The board shall produce and lay before the Auditor-General all books and accounts
of the Corporation with all vouchers in support thereof, and all books, papers and writings
relating thereto which are in its possession or control.
(3) For the purposes of the audit, the Auditor-General or such person designated by
him or her in terms of subsection (1), may hear and receive evidence upon oath (which he or she
is hereby empowered to administer) or affirmation, and may by written notice under his or her
hand, require any person to appear before him or her in person at a time and place specified in
such notice, to give information or produce books or documents necessary for the audit.
(4) Any person appearing in terms of such notice shall be paid such witness fees and
allowances as he or she would have been entitled to, had he or she been appearing at a
magistrate’s court as a witness.
(5)
The Auditor-General or such designated person -
(a)
shall disallow any payments made without proper authority according to law, and
report the disallowance to the board;
(b)
shall charge against the person who made or authorised the payment in question, so
much of that payment as is not condoned by the board;
(c)
shall charge against the person responsible therefor -
(d)
(i)
so much of the amount of any deficiency or loss arising from negligence or
misconduct of that person as is not condoned by the board, if any; or
(ii)
so much of any amount which ought to have been but was not brought into
account by that person as is not condoned by the board, if any: Provided that
no amount shall be condoned where such deficiency or loss is a result of
theft or fraud by that person;
shall certify in every case that the amount so charged is correct.
(6) Any amount so charged and certified by the Auditor-General or such designated
person shall be paid by that person against whom it has been charged to the Corporation within
14 days after it was so certified, and, if not so paid, may be recovered from that person as a debt
by the Corporation.
(7) It shall be the duty of the Auditor-General or such designated person, in addition to
his or her ordinary duties to audit the books and accounts of the Corporation, to certify not less
than once in every year (a)
whether or not, in his or her opinion (i)
the accounts of the Corporation are in order;
(ii)
such accounts present a true and correct view of the financial position of the
Corporation and of its transactions;
(iii)
due provision has been made for the redemption and repayment of the loans
raised by the Corporation;
(iv)
the value of the assets of the Corporation has been correctly stated; and