95 Part C—AUDITOR-GENERAL Auditor-General 151.—(1) The office of the Auditor-General established under the State Services Decree 2009 continues in existence. (2) The Auditor-General is appointed by the President on the advice of the Constitutional Offices Commission, following consultation with the Minister responsible for finance. (3) The President may, on the advice of the Constitutional Offices Commission, appoint a person to act as the Auditor-General during any period, or during all periods, when the office of the Auditor-General is vacant or when the Auditor-General is absent from duty or from Fiji or is, for any reason, unable to perform the functions of office. Functions of Auditor-General 152.—(1) At least once in every year, the Auditor-General shall inspect, audit and report to Parliament on— (a) the public accounts of the State; (b) the control of public money and public property of the State; and (c) all transactions with or concerning the public money or public property of the State. (2) In the report, the Auditor-General must state whether, in his or her opinion— (a) transactions with or concerning the public money or public property of the State have been authorised by or pursuant to this Constitution or any written law; and (b) expenditure has been applied to the purpose for which it was authorised. (3) A written law may make further provisions in relation to the office of the Auditor-General and may confer further functions and powers on the Auditor-General. (4) In the performance of his or her duties, the Auditor-General or a person authorised by him or her has access to all records, books, vouchers, stores or other Government property in the possession, custody or control of any person or authority. (5) In the performance of his or her functions or the exercise of his or her authority and powers, the Auditor-General shall be independent and shall not be subject to the direction or control of any person or authority, except by a court of law or as otherwise prescribed by written law. (6) The Auditor-General shall have the authority to appoint, remove and discipline all staff (including administrative staff) in the office of the Auditor-General.