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    "content": "The third observation was the absence of documents and delay in availing them for audit verification. On this account, the Committee strongly recommends that accounting officers who fail to avail documents for audit verification at the time of audit without good cause should be barred from holding public office. The fourth issue which we observed was the notorious issue of pending bills. As has been the case in the past, bills which should have been paid during the year under review were carried forward to the subsequent financial year. The Committee noted with concern that Ministries failed to sufficiently budget for utilities and other recurrent expenditures. The Committee deplored the manner in which payments both for Development and Recurrent Expenditures are delayed raising fears of possible collusion between officers responsible and contractors and service providers."
}