Section 92, The Public Financial Management Act, 2016

The Auditor-General shall conduct his audits required underthis Act or any other enactment in accordance with internationally accepted auditing standards. 93 (1) The Auditor-General shall draw the attention of the appropriate authority to any irregularity disclosed during the examination of the accounts of the Consolidated Fund as soon as the facts of such irregularity have been established and confirmed. Audit of statements of No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201674 75 Failure to answer audit query. (2) The Auditor-General shall as a result of the audit of the annual financial statements of the Consolidated Fund, make such queries and observations addressed to the Accountant-General or any other person and call for such accounts, vouchers, statements, documents and explanations as he may think necessary. (3) Every query or observation under subsection (2) received by the Accountant-General or any other person shall, within fifteen days after its receipt by that person, be returned by him, with the necessary reply to the Auditor-General. (4) In the performance of his functions under this Act or any other enactment, the Auditor-General may disallow any item of expenditure accounted for in the Consolidated Fund which is contrary to law and may surcharge – (a) the amount of an illegal payment upon any person by whose negligence or willful misconduct the illegal payment has been made; or (b) the amount of any loss or deficiency of public money upon any person by whose negligence or willful misconduct the loss or deficiency has been caused. (5) The Auditor-General shall specify the appropriate vote controller, the amount due from any person on whom he has made a surcharge and the reasons for the surcharge and shall report the circumstances of the case to the Minister . (6) Every sum specified under subsection (5) by the Auditor-General to be due from any person shall be paid by that person to the department, or institution, as the case may be, within thirty days after it has been so specified. (7) Any person aggrieved by a disallowance or surcharge made by the Auditor-General may appeal to the High Court. (8) Any sum which is lawfully due under this section shall, on civil proceedings taken by or in the name of the Accountant- General in a court of competent jurisdiction, be recoverable as a civil debt: Provided that where the person surcharged is in receipt of any remuneration from the Government or any institution, such remuneration shall be attached to the extent of the sum lawfully due. (9) In any proceedings for the recovery of any sum due under this section, a certificate signed by the Auditor-General shall be prima facie evidence of the facts certified. (10) The Auditor-General may, on his initiative or on the request of a person on whom surcharge is imposed or relevant vote controller, reexamine his imposition of surcharge under subsection (4) and shall revoke the surcharge when he finds that there is no ground of the surcharge. (11) The reexamination under subsection (10) shall be initiated no later than five years after the imposition of the relevant surcharge. (12) The Auditor-General may examine any person on oath on any matter appertaining to any account subject to audit by him.