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{
    "id": 618934,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/618934/?format=api",
    "text_counter": 138,
    "type": "speech",
    "speaker_name": "Hon. (Eng.) Gumbo",
    "speaker_title": "",
    "speaker": {
        "id": 24,
        "legal_name": "Nicholas Gumbo",
        "slug": "nicholas-gumbo"
    },
    "content": "Hon. Speaker, in our guiding principles in execution of our duties, the Committee is guided by core constitutional and statutory principles on public finance management as well as established parliamentary customs, traditions, practices and usages. Those principals include the following:- Constitutional principles on Public Finance; Article 201 enacts the fundamental principles that shall guide all aspects of public finance in the Republic. The principles are:- (a) “there shall be openness and accountability, including public participation in financial matters; (b) the public finance system shall promote an equitable society and in particular – (i) the burden of taxation shall be shared fairly; (ii) revenue raised nationally shall be shared equitably among national and county governments; and (iii) expenditure shall promote the equitable development of the country, including by making special provision for marginalised groups and areas; (c) the burdens and benefits of the use of resources and public borrowing shall be shared equitably between present and future generations; (d) public money shall be used in a prudent and responsible way; and (e) financial management shall be responsible, and fiscal reporting shall be clear.” The PAC places a premium on those principles, among others, and has been guided by them in the entire process that has culminated in this Report. On direct personal liability, Article 226(5) of the Constitution is emphatic that:– “If the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions, the person is liable for any loss arising from that use and shall make good the loss, whether the person remains the holder of the office or not’’. The PAC considers high 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. Hon. Speaker, on obligations of accounting officers, Section 68(1) of the Public Finance Management Act, 2012 provides, inter alia, that:- “An accounting officer for a national government entity, Parliamentary Service Commission and the Judiciary shall be accountable to the National Assembly for ensuring that the resources of the respective entity for which he or she is the accounting officer are used in a way that is lawful and authorised; and effective, efficient, economical and transparent.” This provision obligates all accounting officers to appear before PAC of the National Assembly to respond to audit queries in their respective ministries and departments. Section 74(2) of the same PFM Act stipulates that:- The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
}