Section 17, The Audit Service Act, 1998

(1) Where — (a) the Auditor-General has surcharged any person under subsection (4) of section 66 of the Public Budgeting and Accounting Act, 10 No. 1 *Audit Service* 199[illegible] (b) wilfully fails to report to the Auditor-Gener[illegible] any financial abuse or irregularity coming [illegible] his notice in the performance of his duties; [illegible] (c) makes any report to the Auditor-Gener[illegible] which he knows to be false or which he has [illegible] reason to believe to be true, commits an offence and shall be liable on conviction to a fine n[illegible] exceeding ten million leones or to a term of imprisonment n[illegible] exceeding five years or to both such fine and imprisonment. [Margin: Regulations.] **19.** Without prejudice to subsection (2) of section 8, the Boa[illegible] may, by statutory instrument, make such regulations as it conside[illegible] necessary or expedient for carrying out the provisions of this Act. SCHEDULE (Section 3 (6)[illegible] "I do hereby (in the nam[illegible] of God swear) (solemnly affirm) that I will faithfully and truly discharge th[illegible] duties of the office of (Chairman) (member) of the Audit Service Board as b[illegible] law established (So help me God.)". PASSED in Parliament this *28th* day of *April*, in the year of our Lord on[illegible] thousand nine hundred and ninty-eight. J. A. CARPENTER[illegible] *Clerk of Parliament*[illegible] THIS PRINTED IMPRESSION has been carefully compared by me with the Bil[illegible] which has passed Parliament and found by me to be a true and correctly printe[illegible] copy of the said Bill. J. A. CARPENTER[illegible] *Clerk of Parliament*[illegible] PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE *GAZETTE* NO. 38 OF 9TH JULY, 1998.