174. (1) The Legislature of a Province may by Act provide for the appointment of an Auditor-General for the Province and when such provision has been made an Auditor-General for that Province may be appointed by the Governor in his discretion and the Auditor-General so appointed shall only be removed from office in like manner and on the like grounds as a judge of the High Court of the Province:
Provided that no appointment of an Auditor-General in a Province shall be made until the expiration least three years from the date of the publication after assent of the Act of the Provincial Legislature by which provision is made for the appointment of an Auditor General of that Province.
(2) Every such Act shall prescribe the conditions of service of the Auditor-General and the duties which shall be performed and the powers which shall be exercised by the Auditor-General in relation to the accounts of the Province and shall declare the salary, allowances and pension payable to or in respect of the Auditor-General to be charged on the revenues of the Province.
(3) The Auditor-General of the Province shall be eligible for appointment as Auditor-General of the Federation but not for any other appointment either under the Federation or under the Government of a unit after he has ceased to hold office.
(4) The salaries, allowances and pensions payable to or in respect of members of the staff of the Auditor-General shall be paid out of the revenues of the Province.
(5) Nothing in this section shall derogate from the power of the Auditor-General of the Federation to give such directions in respect to the accounts of the Provinces as are mentioned in section 108 of this Constitution.
