12 May 2016

The accountant general, Ms Emma Peloetletse has cautioned accounting officers against declining financial discipline in public finances.

Addressing accounting officers during a workshop to share ideas and experiences in Gaborone on May 11, Ms Peloetletse said there was increasing numbers of expenditure, mismatch of procurement plans with expenditure plans and lack of forward planning that resulted in supplementary budget not being spent.

She said there was generally poor financial record keeping and deficiencies in reconciliations such as non-moving imprests and advances.

“There is a tendency to spend on special funds on budgeted items,” she said.

Thus, she said it was imperative for accounting officers to be aware of expenditure control, revenue collection and payment thereof into the consolidated fund.

She said it was important for them to ensure safe custody and use of public money, and always communicate with the Accountant General’s office whenever there were any virements.

“As accounting officers, you should be in control of your priorities,” she said.

Ms Peloetletse said as auditor general, they were aware that at times, there were supplementaries and virements because of unforeseen expenditure, but noted that completeness in financial reporting was crucial.

She said accounting officers should monitor disbursements and recoveries as well as timeous remittance.

Ms Peloetletse further said government had put in place a robust ICT system that should be utilised through use of ICT managers to support decentralisation.

She said the roll-out of Government Accounting and Budgeting System (GABS) was meant to improve internal controls, service delivery and accountability.

Member of PAC, Mr Guma Moyo advised officers to work as a team so that there was continuity in their reporting as well as to close gaps and reduce time spent in their examinations.

“As accounting officers, you do not need to be accountants and the PAC is not about you, it is about your departments or ministries,” he said.

He said if they were not ready to submit before PAC, they were free to ask for postponement. ENDS