(ii)
any sum which has not been brought into
account upon the person by whom that sum
ought to have been brought into account; or
(iii)
the amount of any loss or deficiency upon
any person by whose negligence or
misconduct the loss or deficiency has been
incurred.
A person aggrieved by any disallowance or
surcharge made by the Auditor-General may
appeal to the High Court
(3)
(4)
The Auditor-General and any member of the
National Auditor Office authorised by him or her
shall have power to call for and inspect all books,
records, returns, reports and other documents in the
exercise of the functions conferred upon him or her
by this Constitution or an Act of the National
Assembly and to make such enquiries and to call
such witnesses who, in his or her opinion, have any
responsibilities, in relation to the accounts referred
to in subsection (1).
(5)
Wherever discrepancies of a criminal or fraudulent
nature are discovered during the audit of accounts
by the Auditor-General, he or she shall immediately
cause a report of his or her findings to be submitted
to the inspector-General of police.
(6)
Where the Government holds a minority interest in
any company, the Auditor-General may exercise, on
behalf of the Government, the power to inspect
books of account of the company and report to the
Government.
(7)
In the exercise of his or her functions under this
Constitution or any law, the Auditor General shall
not be subject to the direction or control of any
other person or authority.
(8)
Nothing in this Constitution shall preclude the
Auditor-General, at the request of the head or
governing body of any public body, corporation or
institution referred to in subsection (1) (c), or on his
or her own initiative, from carrying out any special
audit of such body, corporation or institution; and
where he or she caries out such a special audit, it
shall be reported to the finance and Public Accounts
Committee.