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{
    "id": 683760,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/683760/?format=api",
    "text_counter": 152,
    "type": "speech",
    "speaker_name": "Hon. (Eng.) Gumbo",
    "speaker_title": "",
    "speaker": {
        "id": 24,
        "legal_name": "Nicholas Gumbo",
        "slug": "nicholas-gumbo"
    },
    "content": "Article 201(d) of the Constitution says that public money shall be used in a prudent and responsible way. Article 201 (e) of the Constitution says that financial managers shall be responsible, and fiscal reporting shall be clear. The PAC places a high premium on these principles among others and has been guided by them in the entire process that has culminated in the preparation of this Report. During the course of our investigations, we looked at direct personal liability. In doing this, we were guided by Article 226(5) of the Constitution, which is emphatic that if the holder of a public office, including a political office, directs or approves the use of public funds contrary to the 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. This is important because it extends culpability up to and into the time when the holder of the office ceases to hold the office. The PAC has hosted this constitutional principle 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, guiding principle number three is on the 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 (PSC) and the Judiciary shall be accountable to the National Assembly for ensuring that the resources of the entity for which he or she is the accounting officer are used in a way that is lawful, authorised, effective, efficient, economical and transparent. This provision obligates all accounting officers to appear before the PAC of the National Assembly to respond to audit queries in their respective ministries, departments and agencies. Section 74(2) of the Public Finance Management Act, 2012 stipulates as follows:- “If a Cabinet Secretary reasonably believes that an accounting officer is engaging in or has engaged in improper conduct within the meaning of subsection (4), the Cabinet Secretary shall take such measures as may be provided in regulations or refer the matter to the relevant office or body in terms of the statutory and other conditions of appointment or employment applicable to that accounting officer.”"
}