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{
    "id": 737610,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/737610/?format=api",
    "text_counter": 117,
    "type": "speech",
    "speaker_name": "Hon. (Eng.) Gumbo",
    "speaker_title": "",
    "speaker": {
        "id": 24,
        "legal_name": "Nicholas Gumbo",
        "slug": "nicholas-gumbo"
    },
    "content": "On legal foundations and principles, in the execution of its mandate as aforestated, PAC is guided by core constitutional and statutory principles on public finance management, as well as established parliamentary customs, traditions, practices and usages. Article 201of the Constitution states: “The following principles shall guide all aspects of public finance in the Republic. i. there shall be openness and accountability, including public participation in financial matters; ii. the public finance system shall promote an equitable society, and in particular - iii. the burden of taxation shall be shared fairly; iv. revenue raised nationally shall be shared equitably among national and county Governments; and v. expenditure shall promote the equitable development of the country, including by making special provision for marginalised groups and areas; vi. the burdens and benefits of the use of resources and public borrowing shall be shared equitably between present and future generations; vii. public money shall be used in a prudent and responsible way; and viii. financial management shall be responsible, and fiscal reporting shall be clear.” On direct personal liability, Article 226(5) of the Constitution provides 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’’."
}