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{
    "id": 155548,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/155548/?format=api",
    "text_counter": 475,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "The second issue that the Committee was to inquire into was as to whether funds could have been misapplied. To this end, as has been indicated by the Chairman, the volume of data involved and the time span that the Committee had, it would not have been possible to determine that. In this context, as has been articulated by the Chairman, the Joint Committee has recommended a forensic audit to be done. Maybe, for all to know what we are talking about, a “forensic audit” is an investigation of a fraud, a presumptive fraud or a suspected fraud with a view of gathering evidence that can support the figures. We would like to have a forensic audit in the budget-making process in this country to determine whether, indeed, there is compliance with the regulatory requirements. As was submitted to the Joint Committee by the Deputy Prime Minister and Minister for Finance, this error could have been caused by a computer bug or a deliberate act of computer operators. What we noted is that, indeed, there was a deliberate commission of an act of error. To this end, it will be important that a system audit also be carried out to determine or evaluate the objectivity, inadequacies, competence and due diligence of the institutions and persons engaged in the budget-making process. Madam Temporary Deputy Speaker, over and above that, we would expect a forensic audit to reconcile the budget provisions in the Printed Estimates, the Vote Book balances and entries, the Supplementary Estimates, the Consolidated Fund Services (CFS) items and Exchequer issues for the 2008/2009 Financial Year. It is a point that we will be sure that no funds have been misapplied. Towards that end, the Committee strongly recommends for a forensic audit."
}