The Auditor-General may conduct a “follow-the-dollar audit” if the Minister is satisfied that it is in public interest to do so. Upon the Minister’s direction, the Auditor-General may audit whether non-Government entities have complied with the terms and conditions set for the use of public funds.

For example, if a Voluntary Welfare Organisation (VWO) has been appointed by the Government to disburse public funds to the needy and there are reasons to suspect that the VWO has used the funds for unauthorised purposes, the Minister can direct that a "follow-the-dollar" audit be conducted on the VWO to ascertain whether the public funds given to the VWO have been used according to the terms and conditions set out by the Government.