Preamble, The Audit Service Act, 2014

THE AUDIT SERVICE ACT, 2014 Being an Act to make provision for the continuance in existenceof theAudit Serviceasan autonomousbody with authority to ensure greater accountability in thereceipt, disbursement and control of public funds, topromotegreater efficiency and effectiveness in theuseof public funds and to providefor other related matters. [ ] ENACTED by the President and Members of Parliament in this present Parliament assembled. Date of commencement. SIGNED this 7th day of August, 2014. DR. ERNEST BAI KOROMA, President. LS PART V–APPOINTMENT OF EXTERNAL AUDITORS 21. Authority to appoint external auditors. 22. Appointment of external auditors 23. Fees of external auditors 24. Restriction on external auditors. 25. Authority of external auditor. PART VI–FINANCE AND ACCOUNTABILITY 26. Financial year of Audit Service 27. Funds of Audit Service 28. Budgetary proposal of Audit Service 29. Inadequate resources 30. Exemption from Taxation 31. Submission of Performance and Financial Report 32. Protection of Auditor General’s Report from Court Proceedings 33. Audit of Audit Service Accounts 34. Internal Audit Division PART VII - MISCELLANEOUS 35. Protection from Court Proceedings 36. Offences 37. Regulations 38. Transitional Provision 39. Repeal of Act No 1 of 1998. ii PART 1–PRELIMINARY