Section 94, The Public Financial Management Act, 2016

Without prejudice to any other provisions of this Act, everyperson who fails or refuses to reply to an audit query or observation within the appropriate period specified in section 93(3) shall, if the Auditor-General so directs, have his emoluments and allowances withheld for so long as the officer fails to reply. No. 13 Public Financial Management Act 2016 No. 13 Public Financial Management Act 201676 77 Requests by the Parliment for Auditor- General to conduct audits.