(1) Disclosure of impropriety may be made to anyone or more of the following:
(a) an employer of the whistleblower;
(b) a police officer;
(c) the Attorney-General;
(d) the Auditor-General;
(e) a staff of the Intelligence Agencies;
(f) a member of Parliament;
(g) the Serious Fraud Office;
(h) the Commission on Human Rights and Administrative Justice;
(i) the National Media Commission;
(j) OJ the Narcotic Control Board;
(k) a chief;
(l) the head or an elder of the family of the whistleblower;
(m)a head of a recognized religious body;
(n) a member of a District Assembly;
(o) a Minister of State;
(p) the Office of the President;
(q) the Revenue Agencies Governing Board; or
(r) a District Chief Executive.
(2) A whistleblower may take into account
(a) a reasonable belief or fear on the part of the whistleblower that the whistleblower may be subjected to dismissal, suspension, harassment, discrimination or intimidation;
(b)a reasonable belief or fear that evidence relevant to the impropriety may be concealed or destroyed;
(c) that the person to whom the disclosure is made will not frustrate the objective;
(d) that the impropriety is of an exceptionally serious nature and that expeditious action must be taken to deal with it;
(e) the place where and the prevailing circumstances under which the whistleblower lives; in determining to whom the disclosure may be made.