2. Scope of Public Accounts 3. Extent of Audits  b)  I am also required by the terms of Section 68 (3) of the Local  Government Act, and Section 32 (3) of the Tribal Land Regulations to audit the accounts of the local authorities (city  councils, town councils, township authorities and district councils)  and land boards, and submit my reports thereon together with  the audited statements to the Chief Executive Officers of these  entities, who shall cause them to be laid before their respective  Authorities and Boards, as the case may be.  The scope of the audit mandate, in terms of Section 124 of the  Constitution and of other relevant governing Acts, covers the accounts  of all the Ministries and extra-Ministerial Departments of Government, of  all local authorities and land boards and selected parastatal organizations.  In addition, under the Public Audit Act, I am required to carry out  performance audits of the various entities of Government, local authorities and land boards to assess the extent to which value for  money has been obtained in the use of the resources at the disposal of  those entities.  In terms of the same Act, notwithstanding the provision of any other  written law for the audit, I am empowered to carry out investigations  into the financial affairs of any public corporation, where I consider it in  the public interest to do so.  The statutory audit is discharged by a programme of test checks and  examinations which are applied, in conformity with standard audit  practice, selectively over the year of account under review. The  checks are intended to provide an overall assurance of the general  accuracy and propriety of Government’s financial and accounting  transactions and not to disclose each and every accounting error or  financial irregularity. With the considerable growth in recent years in  Government revenues and expenditures, the examination of the accounts is, of necessity, increasingly executed by means of selective  test checks and in-depth reviews which are designed to indicate  possible areas of weaknesses in the systems of accounting and internal  control.  2 