Section 15, The Public Financial Management Act, 2016

(1) Every sub-vented agency, other entity in the centralgovernment, social security fund, and public enterprise shall have a vote controller. (2) The vote controller of an entity referred to in subsection (1) shall be – (a) the Permanent Secretary of a Government Ministry, (b) Chief Administrator of a local council, (c) Managing Director or a General Manager, Executive Director or other head of a Stateowned enterprise, or 20 21 District Oversight Committees. of vote controllers of sub-vented agencies, other entities in the central government, social security funds, and public enterprises. (d) head of a Government department, agency or commission; (3) The vote controller of an entity referred to in subsection (1) shall be responsible for effective, efficient, and transparent use of the resources of the entity in accordance with this Act, regulations made thereunder, any other enactment, and any applicable directions and instructions. (4) For discharging his general responsibilities under subsection (3), unless the contrary is provided by any other enactment, the vote controller of an entity referred to in subsection (1) shall– (a) safeguard and manage the resources of the entity in the best interests of the entity with the due care and diligence; (b) set objectives, strategies, and policies of the entity; (c) approve and submit in a timely manner the budget of the entity; (d) maintain efficient and effective systems of financial management and internal controls; (e) maintain an effective internal audit function under oversight of an audit committee; (f) operate an open, competitive, and transparent procurement process; (g) ensure proper evaluation of projects and monitor their implementation; (h) prevent irregular expenditures and ensure timely settlement of commitments; (i) ensure efficient, prompt, and effective collection of revenues; (j) take disciplinary actions against an employee of the entity who commits an act to undermine the financial management and internal controls of the entity; (k) keep full and proper records of the financial affairs of the entity; and (l) submit in a timely manner to the relevant authorities in-year and end-year financial reports, accounts, and statements of the entity.