Section 35, The Audit Service Act, 2014

(1) No criminal or civil proceedings shall lie against the Auditor-General, for anything done in good faith in the course of the performance of his functions under this Act. (2) The Auditor-General or any person acting for and on behalf of, or under the direction of the Auditor-General shall not, in the exercise of his functions under this Act, be a competent or compellable witness in respect of any proceedings other than the prosecution of an offence of perjury. Protection of Auditor General’s Report from Court Proceedings. Audit of Audit Service Accounts. Internal Audit Division. Submission of Performance and Financial Report. Protection from court proceedings and prosecution and immunity as witness. No. 4 The Audit Service Act 2014No. 4 The Audit Service Act 2014 17 (a) demands or takes any bribe, gratuity or reward for the neglect or non-performance of his duties; (b) wilfully fails to report to the Auditor-General any financial abuse or irregularity coming to his notice in the performance of his duties; (c) makes any report to the Auditor-General which he knows to be false or which he has no reason to believe to be true, Commits an offence and shall be liable on conviction to a fine not less than twenty-five million Leones or to a term of imprisonment not less than minmum of seven years or to both such fine and imprisonment.