Audit Office Act [Chapter 22:18] (No. 12 of 2009) (4) Regulations made in terms of subsection (1) may provide that any enactment relating to the conditions of service of members of the Public Service shall apply to or in respect of any members of the Audit Office, subject to such modifications, exceptions or conditions as may be specified in the regulations, and thereupon the enactment concerned shall so apply to or in respect of those members of the Office. (5) If, after an enactment has been made applicable to any members of the Audit Office as provided in subsection (4), the enactment concerned is amended, the amendment shall also apply to or in respect of the members concerned unless the Commission provides in regulations that it shall not apply. 32 Act not to affect application of certain other laws To the extent that the appointment, conditions of service, termination of service or pension benefits of a member of the Audit Office is or are provided for by or under the Constitution or any other enactment, this Act shall not apply to or in respect of that member. 33 Offences and penalties Any person who— (a) hinders or obstructs the Comptroller and Auditor-General and members of the Audit Office assisting him or her or any person or authorised by him or her in terms of section 8(1)(b); (b) under examination in terms of section 8(1)(a)or (b), makes any statement knowing it to be false or not knowing or believing it to be true; (c) refuses or fails to produce any information that is in that person’s possession or under that person’s control in relation to the financial transactions, financial management, financial performance or banking activities of a Ministry, reporting unit, constitutional entity or public entity or in relation to the management or control of any State asset or liability when required to do so in terms of this Act; (d) makes any statement or declaration, or gives any information required in terms of this Act, knowing it to be false or misleading 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. 34 Amendment of sections 2 and 14 of Cap. 16:04 The Public Service Act [Chapter 16:04] is amended— (a) in section 2 (“Interpretation”) by the insertion in the definition of “approved service”, after paragraph (c), of the following paragraph— “or (d) the Audit Office established by the Audit Office Act [Chapter 22:18]”; (b) in section 14 (“Constitution of Public Service”) by the insertion after paragraph (d) of the following paragraph, the subsequent paragraph being renumbered accordingly— “(e) members of the Audit Office established by the Audit Office Act[Chapter 22:18]”. 35 Transitional provisions (1) In this section— “transferred member” means any person who is transferred from the Public Service to the Audit Office in terms of subsection (2). (2) Every person who, immediately before the fixed date, was a member of the Public Service employed in the office of the Comptroller and Auditor-General, shall be deemed to have been transferred to the Audit Office, unless he or she opts out of employment with the Office in writing to the Commission and the Public Service Commission within thirty days from the fixed date. - 17 -

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