Section 95, The Public Financial Management Act, 2016

(1) In accordance with subsection (4) of section 119 ofthe Constitution the Auditor-General shall, within twelve months of the end of the immediate preceding financial year submit his annual report to Parliament and shall, in that report, draw attention to irregularities in the accounts audited and to any other matter which in his opinion ought to be brought to the notice of Parliament. (2) On its submission to Parliament under subsection (1), the annual report of the Auditor-General shall be published in the Gazette and the website of the Auditor-General. (3) Without prejudice to the generality of subsection (1), the Auditor-General shall call attention to every case in a report thereunder in which he has observed that– (a) any officer or employee has willfully or negligently omitted to collect or receive any public money; (b) any public moneys were not duly accounted for and paid to the credit of the Consolidated Fund or other public funds; (c) any appropriation of public money was exceeded or was applied to a purpose or in a manner not authorized by law; (d) an expenditure made from public money was not so authorized or was not properly vouched or certified; or (e) there has been a loss or deficiency of public money through the fraud, default or mistake of any person. (4) Parliament shall consider the report of the Auditor- General and either refer it to the Public Accounts Committee or any other committee in the public interest, to deal with any matters arising therefrom and such committee shall review the Auditor-General’s report and publish its own report. (5) For the purpose of reviewing the Auditor-General’s report under subsection (4), the Public Accounts Committee may put questions to the vote controller of any entity subject to the audit of the Auditor-General or his appointed auditor in accordance with the Standing Orders of Parliament. (6) Nothing in this section shall prevent the Auditor- General from submitting a special report for tabling in Parliament on matters that should not await disclosure in the annual report.