Section 23, The Audit Service Act, 2014

(1) Prior to appointing an external auditor, the Auditor General shall, after consultation with the Board or governing body of the public sector body to be audited, agree with the external auditor the fees to be paid for the audit. (2) subject to subsection (1), the fees of an external auditor appointed by the Auditor-General under section 23 shall be paid by the public sector body receiving such services.