There was a recent letter to the editor from a former Minister who felt that the forensic audit reports should be tabled in the National Assembly and examined by the Public Accounts Committee (PAC). However, Standing Order 82 of the Assembly states that “It shall be the duty of the Committee to examine the accounts showing the appropriation of sums granted by the Assembly to meet Public Expenditure and such other accounts laid before the Assembly as the Assembly may refer to the Committee together with the Auditor General’s report thereon”. The forensic audits were not done by the Auditor General and they do not relate to accounts showing appropriations approved by the Assembly. While it is possible for the reports to be laid in the Assembly, they cannot be referred to the PAC for detailed examination without an amendment to the Standing Orders.
A logical approach is for the reports to be referred to and examined by the boards (or sub-committees thereof) of the respective agencies involved. The forensic auditors could be requested to attend meetings of the boards to provide the necessary clarifications, after which the officials affected are given an opportunity to explain themselves and to provide clarifications in relation to the contents of the reports. The boards will then be make a determination as to the merits
