Section 26, The Finance Act, 2022

Section 75 of the Public Financial Management Act 2016 isamended by inserting the following new subsections (5) and (6) immediately after subsection (4)– "(5) Where the vote controller or other responsible person of a budgetary agency, sub- 14 15 of section 12 of Act No. 13 of section 12 of Act No. 13 of 2016. of Section 57 of Act No. 13 of section 66 subsection (2) of Act No 13 of section 75 of Act No. 13 vented agency, other entity in the central government, local council, social security fund, public enterprise fails to grant internal auditors unrestricted access to all its records, physical properties and to carry out audit assignments, the remuneration, fees and allowances of the vote controller or other responsible person shall be withheld subject to the authorization of the minister until the vote controller or other responsible person complies with the request of the Internal Audit personnel. (6) Notwithstanding this Act or any other law, where a person fails to respond to an query or observation from the Internal Audit, his remuneration , fees and allowances shall be withheld subject to the authorization of the Director of Internal Audit until the officer responds to the Internal Audit's query or observation." THE EXTRACTIVE INDUSTIRES REVENUE ACT 2018