National Prosecuting Authority Act, 2014 [Chapter 7:20] No. 5/ 2014 (2) As soon as possible after the end of each financial year, the Authority shall prepare and submit to the Board a statement of accounts in respect of that financial year or in respect of such other period as the Board may direct. (3) Section 80 of the Public Finance Management Act [Chapter 22:19] (No. 12 of 2009) shall apply, with such changes as may be necessary, to the appointment of an internal auditor to the Authority in all respects as if the Authority were a Ministry or department of a Ministry. 26 Audit of Accounts (1) The accounts of the Authority shall be audited by the Auditor-General, who for that purpose shall have the functions conferred on him or her by sections 7 and 8 of the Audit Office Act [Chapter 22:18] (Act No. 12 of 2009). (2) Any person under the authority or supervision of the Board who refuses to provide the Auditor-General with an explanation or information required by him or her for the purposes of an audit in terms of subsection (1), or knowingly provides the Auditor-General with a false explanation or information, or an explanation or information that the person has no grounds for believing to be true, shall be guilty of an offence and liable to a fine not exceeding level five or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment. (3) Notwithstanding anything contained in subsection (1), the Auditor-General may appoint a suitably qualified person to audit the accounts of the Authority, and if he or she does so— (a) subsections (1) and (2) shall apply in respect of the person so appointed as if he or she were the Auditor-General; and (b) any expenses incurred by the person so appointed in carrying out his or her audit shall be met from the funds of the Authority. PART VII GENERAL 27 Engagement of persons to perform services in specific cases (1) The Prosecutor-General may, in consultation with the Minister, engage under agreement in writing any person having suitable qualifications and experience to perform services for the Authority in specific cases. (2) The terms and conditions of service of a person engaged under subsection (1) shall be determined from time to time by the Minister in consultation with the Minister responsible for finance. 28 Legal proceedings against Authority The State Liabilities Act [Chapter 8:14] applies with necessary changes to legal proceedings against the Authority, including the substitution of references therein to the Minister by references to the Prosecutor-General. 29 Pension rights of members of Authority (1) Every member of the Civil Service who, immediately before the fixed date, is employed in the Criminal Division of the Attorney General’s Office on pensionable conditions of service and who on that date is engaged as a member of the Authority, shall continue to contribute - 14 -