Section 64, The Government Budgeting and Accountability Act, 2005

(1) The Auditor-General shall draw the attention of theappropriate authority to any irregularity disclosed during the examination of the accounts as soon as the facts of such irregularity have been established and confirmed. (2) The Auditor-General shall as a result of the audit conducted by him, 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 thirty 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 which is contrary to law and may surcharge – (a) the amount of any expenditure disallowed upon the person responsible for incurring or authorising the expenditure; or (b) any sum which has not been duly brought into account upon the person by whom the sum ought to have been brought into account; or (c) the amount of any loss or deficiency upon any person by whose negligence or misconduct the loss or deficiency has been incurred. (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 not later than the expiration of the period of thirty days prescribed in subsection (6). (8) Subject to section 17 of the Audit Service Act, 1998, 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, at any time, revoke any surcharge made under this section. (11) The Auditor-General may examine any person on oath on any matter appertaining to any account subject to audit by him.