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(1) A sum which is certified by the Auditor-General to be due and which has become payable shall be recoverable as a civil debt.

(2) A certificate signed by the Auditor-General in a proceeding for the recovery of a sum shall be conclusive evidence that the sum certified to be due has been paid and a certificate signed by the designated officer of the District Assembly that the sum certified to be due has been paid after the certificate of the Auditor-General, shall be conclusive evidence of the facts in the certificate.

(3) Where proceedings to appeal against the decision of the Auditor-General have commenced, the certificate signed by the Auditor General shall not be evidence of the facts stated in the certificate unless the decision is confirmed on appeal.

(4) A certified copy of the finding of the court shall be conclusive evidence of the matter contained in the copy where the decision is varied by the court.

(5) A certificate purporting to be signed by the Auditor-General or by the designated officer of the District Assembly concerned shall be deemed to have been signed by the Auditor-General or by the officer, unless the contrary is proved.