Section 12, The Audit Service Act, 1998

The Audit Service shall have such members, other than the Auditor-General and the Deputy Auditors-General, as may be required for the proper and efficient performance of the functions of the Auditor-General under section 119 of the Constitution and any other enactment. 8 No. 1 Audit Service 1998 [Margin: Act No. 1 of 1992.] 1992, and any sum lawfully due thereunder is not paid within the time allowed for payment; or [Margin: Act No. 1 of 1992.] (b) the withholding of the emoluments and allowances of any person directed by the Auditor-General under section 67 of the Public Budgeting and Accounting Act, 1992, has not been carried out, the Auditor-General shall, notwithstanding subsection (8) of section 66 of the Act referred to in paragraphs (a) and (b), draw the attention of Parliament and the Attorney-General and Minister of Justice thereto, and the Attorney-General and Minister of Justice shall immediately institute action — (i) for the recovery of the sum due in a court of competent jurisdiction or for the attachment of any remuneration in lieu thereof; or [Margin: Act No. 1 of 1992.] (ii) to enjoin compliance with the direction of the Auditor-General under section 67 of the Public Budgeting and Accounting Act, 1992 as the case may be. (2) Any action taken by the Attorney-General and Minister of Justice under this section shall be reported to the Auditor-General and to Parliament. PART V — MISCELLANEOUS PROVISIONS [Margin: Offences.] 18. (1) Any person who — No. 1 Audit Service 1998 9 (a) fails to produce for inspection by the Auditor-General or to otherwise give to him any book, record, or return relating to any accounts being audited by the Auditor-General when he so requests; (b) fails to keep proper books of account or proper records in relation to such accounts when so required by any enactment and such failure results in any loss of public funds; (c) gives to the Auditor-General any information which he knows to be false or which he has no reason to believe to be true; (d) wilfully suppresses any information required by the Auditor-General in the performance of his functions; or (e) otherwise obstructs the Auditor-General in the performance of his functions, commits an offence and shall be liable on conviction to a fine not exceeding five million leones and to a term of imprisonment not exceeding two years. (2) For the purposes of subsection (1), any reference to Auditor-General includes any person authorised or appointed under section 13. (3) Any member or other employee of the Audit Service who — (a) demands or takes any bribe, gratuity or reward for the neglect or non-performance of his duties; No. 1 Audit Service 1998 7 [Margin: Appointment of external auditors. Act No. 6 of 1991.]