(a) audit, the accounts, financial statements and financial management and prepare and publish reports on: 1. all Government ministries; 2. departments operating under Government ministries; 3. other government agencies and offices; 4. all offices and organisations operating under the legislative authority; 5. Independent Commissions and Independent Offices established in accordance with the Constitution and law, and all offices operating under the same; 6. all offices and organisations operating under the judicial authority; (b) in addition to the institutions specified in article (a) any other institution or organisation required by law to be audited by the Auditor General. (c) Subject to law, the Auditor General may audit, report on and publish the accounts, financial statements and financial management of: 1. any institution primarily funded by the State; 2. any business entity, in which shares are owned by the State. 76