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"content": "this constitutional provision as the basis for holding each individual Accounting Officer and other public officers directly and personally liable for any loss of public funds under their watch. The Committee has, and will continue, to invoke this provision in its recommendations, to hold those responsible personally accountable. This is also intended to serve as a deterrent measure. Indeed, you will notice that across the Report, anywhere where we have made a specific recommendation, we have pinpointed the Accounting Officer that should take responsibility in accordance with Article 226(5) of the Constitution. The third principle touches on obligations of Accounting Officers. That is found in Section 68 of the Public Finance Management Act, 2012, which provides, inter alia, that an Accounting Officer for the national Government, the Parliamentary Service Commission and the Judiciary shall be accountable to the National Assembly for ensuring that the resources of their respective entity, for which he or she is the Accounting Officer, are used in a manner, or in a way that is lawful, authorised, effective, efficient, economical and transparent. These provisions, of course, obligate all Accounting Officers to appear before the Committee and be accountable accordingly. Hon. Temporary Deputy Speaker, the Public Accounts Committee (PAC) holds the view that the provisions of the law that I have referred to were intended to be fully deployed to give effect to the high principles in Article 201 of the Constitution stated above, and to ensure prudent and responsible use of public funds. The Committee has, accordingly, applied these provisions to recommend diverse actions."
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