Section 38, The Audit Service Act, 2014

(1) The Audit Service Act, 1998 is hereby repealed. (2) Notwithstanding subsection (1), any rules regulation orders, notices other instruments or directives issued under the Act hereby repealed and in existence immediately before the commencement of this Act, shall continue in operation until the expiration or until their express repeal or revocation. Regulations. Repeal of Act No 1 of 1998. 36. (1) Any person who – (a) fails to produce for inspection by the Auditor-General or to otherwise give to him any book, record, or return relating to any accounts being audited by the Auditor- General when he so request; (b) fails to keep proper books of account or proper records in relation to such accounts when so required by any enactment and such failure results in any loss of public funds; (c) gives to the Auditor-General any information which he knows to be false or which he has no reason to believe to be true; (d) wilfully suppresses any information required by the Auditor-General in the performance of his functions; or (e) otherwise obstructs the Auditor-General in the performance of his functions, commits an offence and shall be liable, on conviction, to a fine not less than five million Leones or to a term of imprisonment not less than two years or both such fine and imprisonment. (2) Any member or other employee of the Audit Service who – Offences.