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{
    "id": 524835,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/524835/?format=api",
    "text_counter": 164,
    "type": "speech",
    "speaker_name": "Hon. Ababu",
    "speaker_title": "",
    "speaker": {
        "id": 108,
        "legal_name": "Ababu Tawfiq Pius Namwamba",
        "slug": "ababu-namwamba"
    },
    "content": "about periodic audits of a proactive, preventive and deterrent nature that are intended to deter fraud and corrupt practices in advance. Hon. Speaker, this is truly progressive and it is very much in line with international best practices and standards where the Office of the Auditor-General is not merely a mortician or a post-mortem exercise, but one that can actually be used and deployed to prevent fraud or corruption before it takes place. Hon. Speaker, I also commend Clause 35 on performance audit. It is another very important best practice. I also commend Clause 36 on forensic audit, Clause 37 on environmental audit and Clause 38 on procurement audits. Hon. Speaker, I, therefore, support all the progressive provisions that this Bill is definitely bringing to the table but I also want to express concern, and I believe those are concerns which we will have opportunity to address as a House during the Committee Stage. I have concerns on the new innovative provisions that this Bill is bringing to the fore. Let me dwell on Clause 40 of the Bill which speaks to the very critical question of auditing national security organs. Hon. Speaker, anybody who has served in Public Accounts Committee (PAC) and Public Investments Committee (PIC) of which you have been a chairman yourself, would understand the very serious challenges when it comes to auditing that particular area of Government. Indeed, anybody looking at the PAC Report for the annual accounts for the year 2012/2013 will notice that the Committee made some very specific recommendations regarding the conduct of audits around national security organs. In fact, PAC makes a very specific recommendation that legislation may be brought that will provide a framework and mechanism that will enable the Auditor-General to handle that particular area of public audit. I am, therefore, very happy that this Bill answers to that need and concern. However, it is an area where I invite the House to help us think through because it is very grey. In fact, when you look at various jurisdictions, the only countries that have made an attempt to effectively deal with this matter through legislation are South Africa and, to some extent, Uganda."
}