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(1) The Auditor-General or any authorised person acting on his behalf shall, as a result of an audit conducted by him, issue observations to the Controller and Accountant-General or the management of the audited organisation and the comments made by the management shall be returned to the Auditor-General within 30 days after the receipt of the observation.

(2) A person who fails or refuses to reply to the audit observations within the period specified in subsection (1) shall, if the Auditor-General so directs, have his emoluments and allowances withheld for so long as the person fails to comply.