Section 12: In the performance of its functions under this Act the Audit

Service shall have power to- (a) request that any query or observation received by the Accountant-General or any other person from the Audit Service shall, within thirty days after its receipt by that person, be returned by him, with the necessary reply to the Audit Service; (b) disallow any item of expenditure which is contrary to law and surcharge the amount of any expenditure disallowed upon any person responsible for incurring or authorising the expenditure; or any sum which has not been duly brought into account upon the person by whom the sum ought to have been brought into account; or the amount of any loss or deficiency upon any person by whose negligence or misconduct the loss or deficiency has been incurred; (c) direct that any sum specified under paragraph (e) be paid by that person to the department, or institution, as the case may be, within thirty days;. (d) examine any person on oath on any matter appertaining to any account subject to audit by the Audit-Service; (e) recover, in a court of competent jurisdiction, on civil proceedings taken by or in the name of the Accountant-General, any sum which is lawfully due under this section: 8 9 Powers of Audit Service. (2) Notwithstanding subsection (1), the Auditor General shall not delegate except in writing- (a) the certificate of the result of an examination and audit of accounts under this Act; and (b) the submission of a report required by this Act.