77. The Auditor General must audit the accounts relating to the consolidated revenue fund. He must indicate whether, in his opinion,(a) the accounts have been kept in a faithful and suitable manner;
(b) all public moneys have been suitably accounted for, and the rules and procedures applied are sufficient to ensure an efficient control of the assessment, collection and regular distribution of revenue;
(c) the sums of money have been expended for the purposes for which the Legislature appropriated them, and the expenditures made in the authorized manner.