Section 13, The Public Financial Management Act, 2016

(1) The vote controller of a budgetary agency shall beresponsible for prudent, effective, efficient and transparent use of the resources of the budgetary agency. (2) For discharging his general responsibilities under subsection (1), the vote controller of a budgetary agency shall– (a) advise the head of the budgetary agency on its objectives, strategies and policies, budget proposals and preparation, and management of the resources; (b) maintain efficient and effective systems of financial management and internal controls; (c) maintain an effective internal audit function under oversight of an audit committee; (d) operate, and make commitments under, an open, competitive, and transparent procurement process; (e) ensure proper evaluation of projects and monitor their implementation; (f) certify payments of expenditures within the prescribed or agreed period; (g) safeguard and manage assets and public money under the responsibilities of the budgetary agency; (h) assist the National Revenue Authority to collect revenues of the budgetary agency promptly, efficiently and effectively; (i) where applicable, report promptly to the head of the budgetary agency, the Minister, the Auditor-General and other authority specified by any other enactment the discovery of any illegal payment or loss or deficiency of public money; 18 19 Vote controllers of budgetary agencies. of vote controllers of agencies. (j) initiate the disciplinary process against any official or employee of the budgetary agency who contravenes this Act or causes or permits an illegal payment or loss or deficiency of public money or commits an act to undermine the financial management and internal controls of the budgetary agency; (k) keep full and proper records of the financial affairs of the budgetary agency; (l) submit in a timely manner an year end financial reports, accounts, and statements of the budgetary agency; and (m) implement recommendations of internal and external auditors. (3) A vote controller may in writing delegate the functions conferred on him to any public officer under his control and he shall give such instructions and directions as may be necessary for the proper exercise or performance of such delegated functions. (4) In making delegation under subsection (3), a vote controller shall define the extent to which the functions conferred on him are being delegated. (5) The delegation of any function under subsection (3) shall not relieve the vote controller of any personal accountability or responsibility.