(2) At the request of the Public Debt Management Office, the County Treasury shall supply the Public Debt Management Office with any information that shall enable it to execute its mandate efficiently. The Judiciary, Parliament, Constitutional Commissions and Independent Offices

66. Accounting officers of Judiciary, Parliament, constitutional commissions and independent offices

(1) Subject to the Constitution, the accounting officers of the Judiciary, Parliamentary Service Commission, constitutional commissions and independent offices shall monitor, evaluate and oversee the management of public finances in their respective entities, including— (a) the promotion and enforcement of transparency, effective management and accountability with regard to the use of public finances; (b) ensuring that accounting standards are applied; 53 No. 18 of 2012 Public Finance Management [Rev. 2020] (c) the implementation of financial policies in relation to public finances; (d) ensuring proper management and control of, and accounting for, their finances in order to promote the efficient and effective use of budgetary resources; (e) the preparation of annual estimates of expenditures; (f) acting as custodian of the entity’s assets, except where provided otherwise by any other legislation or the Constitution; (g) monitoring the management of public finances and their financial performance; (h) making quarterly reports to the National Assembly on the implementation of their budget; and (i) taking such other actions, not inconsistent with the Constitution, as shall further the implementation of this Act. [ Act No. 38 of 2016, s. 58.] Responsibilities of the accounting officers of the national government and the national government entities

67. Designation of accounting officers for national government (1) The Cabinet Secretary, except as otherwise provided by law, shall in writing designate accounting officers to be responsible for the proper management of the finances of the different national government entities as may be specified in the different designations.

(2) Except as otherwise stated in other legislation, the person responsible for the administration of a Constitutional Commission or institution or Independent Office shall be the accounting officer responsible for managing the finances of that Commission, institution or Independent Office.

(3) The Cabinet Secretary shall ensure that at any time there is an accounting officer in each national government entity.

68. Responsibilities of accounting officers for national government entities, Parliament and the Judiciary

(1) An accounting officer for a national government entity, Parliamentary Service Commission and the Judiciary shall be accountable to the National Assembly for ensuring that the resources of the respective entity for which he or she is the accounting officer are used in a way that is— (a) lawful and authorised; and (b) effective, efficient, economical and transparent.

(2) In the performance of a function under subsection (1), an accounting officer shall— (a) ensure that all expenditure made by the entity complies with subsection (1); (b) ensure that the entity keeps financial and accounting records that comply with this Act; (c) ensure that all financial and accounting records the entity keeps in any form, including in electronic form are adequately protected and backed up; (d) ensure that all contracts entered into by the entity are lawful and are complied with; 54 [Rev. 2020] Public Finance Management No. 18 of 2012 (e) ensure that all applicable accounting and financial controls, systems, standards, laws and procedures are followed when procuring or disposing of goods and services and that, in the case of goods, adequate arrangements are made for their custody, safeguarding and maintenance; (f) bring any matter to the attention of the Cabinet Secretary responsible for the entity, or the Chief Justice or the Speaker of the National Assembly if, in the accounting officer’s opinion, a decision or policy or proposed decision or policy of the entity may result in resources being used in a way that is contrary to subsection (1); (g) prepare a strategic plan for the entity in conformity with the medium term fiscal framework and fiscal policy objectives of the national government; (h) prepare estimates of expenditure and revenues of the entity in conformity with the strategic plan referred to in paragraph (g); (i) submit the estimates of the public entity which is not a state corporation to the Cabinet Secretary; (j) submit the estimates of a public entity which is a state corporation to the Cabinet Secretary responsible for that state corporation who, after approving it, shall forward it to the Cabinet Secretary; (k) prepare annual financial statements for each financial year within three months after the end of the financial year, and submit them to the Controller of Budget and the Auditor-General for audit, and in the case of a national government entity, forward a copy to the National Treasury; (l) take appropriate measures to resolve any issues arising from audit which may remain outstanding; (m) provide information on any fraud, losses, or any violation of subsection

(1) and explanation for the actions taken to prevent a similar problem in future; (n) provide the National Treasury and any other office, where relevant, with any information it may require to fulfil its functions under this Act; and (o) in case of a national government entity, carry out such other functions as may be specified by the Cabinet Secretary.