@Even if he didn't sign, he has responsibility as top boss.
#Check this, it really demands much more from Accounting Officers:
#Section 86(1) of the PFMA provides for criminal liability of
#AccountingOfficers.
“An accounting officer is
#guilty of an
#offence and liable on
#conviction to a fine, or to
#imprisonment for a period not exceeding
#five_years, if that accounting officer wilfully or in a grossly
#negligent way fails to comply with a provision of section 38, 39 or 40.”
In practice: Section 86(1) creates a criminal offence where an Accounting Officer:
■Wilfully (intentionally) or
grossly negligently
fails to comply with duties set out mainly in:
-Section 38 (financial management, preventing irregular expenditure, internal controls)
-Section 39 – budgetary control
-Section 40 – financial reporting obligations
⁉️Implication?
An Accounting Officer does not need to personally benefit from corruption to face liability under s86(1).
■Failure to exercise proper oversight (grossly negligent) can be enough for criminal charges.