1. PAC CASE STUDY NATIONAL ASSEMBLY OF NAMIBIA 1

2. Presentation Outline Mandate, Powers and Duties of PAC General Enquiries on Audit Reports Conclusion 2

3. PAC Mandate and Powers Article 59 of the Namibian Constitution provides for the establishment of Standing Committees of the National Assembly. Duties and powers spelled out in Standing Rules and Orders subsection 47 which are: T he accounts showing the appropriation of sums granted by Parliament to meet public expenditure of the Republic such other accounts 3

4. Duties Mandate Continued… All reports of the Auditor General on any such accounts; All accounts and reports of accounts where the State has interests; and review of All State-Owned Enterprises and Parastatals audit reports 4

5. Enquiries on Audit Reports PAC reviews all AG audited reports Focus is more on major violations of financial regulations, i.e. state finance act and treasury instructions Written requests for clarifications are made after reviews, if responses are deemed unsatisfactory hearings is called PAC has not focused on a particular incident to institute a detailed enquiry. 5

6. Conti…. Rather focus is more on severity of irregularities and contraventions after which recommendations are made for remedial action. Incidences involving fraudulent activities are left in the hands of law enforcement agencies for further investigations i.e. case of missing money at Namibia Embassy in Zimbabwe in 2008. Pac recommended law enforcement take charge of the case. PAC has been updated on the progress of the report yearly by the enforcement agencies as the case is still pending. 6

7. Continue….. PAC recommended strict adherence to treasury instructions on safekeeping of money at all foreign missions Latest update on the matter was given in October this year, investigation is done and case with prosecutor general Since that incident no money ever went missing at any of the missions abroad 7

8. conclusion PAC has good working relation with law enforcement agencies, i.e. police, anti corruption commission AG Office Ministry of Finance 8