Section 91, The Public Financial Management Act, 2016

(1) An entity subject to the audit of the Auditor-Generalor any auditor appointed by him, except for Ministries, Department, local councils and Chiefdom Councils, is liable to pay to the Auditor- General such fees as determined by him for the audit by him or any auditor appointed by him. (2) Fees mentioned in subsection (1) shall be paid by such date and in such manner as specified by the Auditor-General. (3) The Auditor-General, on behalf of the State, may recover unpaid fees charged under subsection (1) as a debt in a court of competent jurisdiction.