Ghana Audit Service Act 

Ghana Audit Service Act

Section – 31 – Examination on oath

The Auditor-General may examine any person on oath on any matter pertaining to any account subject to audit by him.

Section – 32 – Retirement of Audit Service staff

(1) Except otherwise provided in this Act a person employed by the Service

(a) may voluntarily retire from the Service at any time after attaining the age of 45 years; and

(b) shall retire from the Service after attaining the age of 60 years.

(2) Notwithstanding subsection (1) a person employed by the Service who has attained the age of 60 years may be eligible for engagement immediately after retirement by the Board on the recommendation of the Auditor-General for a limited period of not more than two years at a time but not exceeding five years in all.

(3) A person who has retired from the Service shall be paid retirement benefits in accordance with the Constitution.

Section – 33 – Offences

(1) Any person who

(a) fails to produce for inspection by the Auditor-General or otherwise fails to give the Auditor-General access to any book, record, return or other document relating or relevant to any account to be audited by the Auditor-General, when so requested by the Auditor-General; or

(b) fails to keep proper books of account or proper records in relation thereto when so required by the provisions of any enactment; or

(c) gives to the Auditor-General any information which he knows to be false or which he has no reason to believe to be true; or

(d) wilfully suppresses any information required by the Auditor-General in the performance of his functions under this Act or any other enactment; or

(e) obstructs the Auditor-General in the performance of his functions under this Act or any other enactment,

commits an offence and is liable on summary conviction to a fine not less than 500 penalty units or to imprisonment for a term not exceeding 2 years or to both.

(2) For the purposes of subsection (1), “Auditor-General” includes any auditor acting under the direction of the Auditor-General.

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