Section 8
of Audit Act
Section 8
(1)
The operation of section 7 shall not be limited by any provision
(including a provision relating to secrecy) contained in any other law except
Audit
B.L.R.O. 2/2014 7
to the extent to which any such other law expressly excludes the operation of that section.
(2)
Notwithstanding anything contained in any other written law and notwithstanding the making of an oath or declaration of secrecy, a person shall not be guilty of an offence by reason of anything done by him for the purposes of section 7.
(3)
Neither the Auditor General nor any other person shall divulge or communicate, except in the course of duty to another person performing duties under this Act, any information which has come to his knowledge directly or indirectly in accordance with section 7 in any case in which the person from whom such information has been obtained or from whose custody accounts, books, documents or papers from which such information was derived were produced could not, but for the provisions of this Act, lawfully have divulged that information to the Auditor General or such other person.
(4)
Subsection (3) shall not prevent the making, divulging or communicating in any report of the Auditor General of conclusions, observations or recommendations which are based on information obtained in accordance with section 7.
Audit reports.