(3) If the concerns referred to in subsection (2)(f) are not adequately addressed by the Cabinet Secretary or the Chief Justice or the Speaker of the National Assembly, the accounting officer shall bring those concerns to the attention of Parliament.

(4) Not later than three months after the National Assembly has adopted a report by a relevant committee of the National Assembly in respect of a report submitted by the Controller of Budget under Article 228(6) of the Constitution, an accounting officer shall— (a) prepare a report on actions taken by the entity to implement any recommendations made in the committee’s report as adopted by the National Assembly; and 55 No. 18 of 2012 Public Finance Management [Rev. 2020] (b) submit the report to the National Assembly and in case of a national government entity, copy to the National Treasury and the Controller of Budget.

(5) A report referred to in subsection (4) shall be published and publicised. 69. Accounting officer of a national government entity may write-off loss

(1) An accounting officer for a national government entity may write-off any loss not exceeding a prescribed amount, and in circumstances prescribed by regulations for the purposes of this section.

(2) An accounting officer for a national government entity, may with the approval of the Cabinet Secretary, write off a loss exceeding the amount referred to in subsection (1) but not exceeding a further amount and in circumstances prescribed by regulations.

(3) The Cabinet Secretary may, with the approval of Cabinet, authorise an accounting officer to writeoff a loss exceeding the amount referred to in subsection (2).

(4) An accounting officer for a national government entity shall maintain a record of any losses that are written off during a financial year and shall include the record in the entity’s financial statements for that year.

70. Spending authority of accounting officer If a national government entity has expenditures that are charged on the Consolidated Fund under the Constitution or an Act of Parliament, the accounting officer has the authority to spend the money in accordance with the purposes specified in legislation without an appropriation.

71. Accounting officer for national government entity may make cash advances (1) An accounting officer for a national government entity may authorise payment of cash advances to public officers to enable them make payments for the entity or in the course of their duties.

(2) A public officer to whom cash advance is made under subsection (1), shall account for the advance within a reasonable period.