Constitution of Zambia (Amendment) [No. 2 of 2016 99 (2) The office of Auditor-General shall be decentralised to the Provinces and progressively to districts, as prescribed. (3) The following shall be prescribed: (a) the qualifications of the Auditor-General; (b) the operations and management of the office of the Auditor-General; (c) the recruitment, supervision, grading, promotion and discipline of the staff of the Auditor-General; and (d) the finances of the office of the Auditor-General. 250. (1) The Auditor-General shall— (a) audit the accounts of— (i) State organs, State institutions, provincial administration and local authorities; and (ii) institutions financed from public funds; (b) audit the accounts that relate to the stocks, shares and stores of the Government; (c) conduct financial and value for money audits, including forensic audits and any other type of audit, in respect of a project that involves the use of public funds; (d) ascertain that money appropriated by Parliament or raised by the Government and disbursed— (i) has been applied for the purpose for which it was appropriated or raised; (ii) was expended in conformity with the authority that governs it; and (iii) was expended economically, efficiently and effectively; and (e) recommend to the Director of Public Prosecutions or a law enforcement agency any matter within the competence of the Auditor-General, that may require to be prosecuted. (2) The Auditor-General shall not be subject to the direction or control of a person or an authority in the performance of the functions of office. Functions of AuditorGeneral