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{
    "id": 509537,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/509537/?format=api",
    "text_counter": 278,
    "type": "speech",
    "speaker_name": "Hon. Ababu",
    "speaker_title": "",
    "speaker": {
        "id": 108,
        "legal_name": "Ababu Tawfiq Pius Namwamba",
        "slug": "ababu-namwamba"
    },
    "content": "The fact that this section of the law was not complied with, and the expenditure was not accompanied by vouchers as required, was a violation of this Government regulation. Hon. Temporary Deputy Speaker, the third violation is the misapplication and abuse of Section 5.2.5 of the said Government Financial Regulations and Procedures. This section provides that any expenditure on services of a confidential nature, the purpose and particulars of which cannot be made public, must be supported in the accounts by a certificate that the money has been paid and a declaration by the Minister responsible for the department that he or she has satisfied himself or herself that the money has been properly expended, and has not been used to supplement the emoluments of any officer. The Committee noted that no certificates of expenditure were availed and the Ministerial declaration submitted was of little audit value. In any case, the Government Financial Regulations and Procedures are inferior to the Public Finance Management Act, which clearly declares at Section 68 that: “This Act shall prevail in the case of any inconsistency between this Act and any other legislation on matters involving preparation and submission of accounts for audit, including the time for doing so and establishment and management of public funds.”"
}