House of Representatives is set to consider a bill which seeks to establish Public Accounts Tribunal that will be solely responsible for the recovery of public funds and properties found by the Public Accounts Committees of the National Assembly to have been misappropriated or due to the Government of the Federation.
The private member bill sponsored by Hon. Oluwole Oke (PDP-Osun), Clause 2(1a-e) of the proposed bill exclusively seen by Nigerian Tribune, provides that the Tribunal shall consist of: a retired Judge of a Superior Court of Record who shall be the Chairman; a representative of the Federal Ministry of Justice, not below the rank of a Director; a representative of the Federal Ministry of Finance, not below the rank of a Director; a representative of the Accountant – General of the Federation; and two representatives from the Nigerian Bar Association and the Institute of Chartered Accountants of Nigeria who shall serve for a single term of four years.
The Tribunal shall be funded based on appropriations by the National Assembly in an Appropriation Act passed into law in pursuance of the 1999 Constitution (as altered).
Clause 4(a and b) of the bill empowers the Tribunal to: examine the reports and recommendations of the Public Accounts Committee of either of the Houses of the National Assembly which shall be referred to the Tribunal, from time to time, by the President; initiate any steps to recover funds, assets or properties from any persons which have been investigated and found due to the government of the Federation by the Public Accounts Committee of either House of the National Assembly.
Clause 4(c, d and e) also empowers the Tribunal to: “apply any appropriate sanctions against any erring official or officer of Government found to be negligent based on the reports, findings and recommendations of the Public Accounts Committee of either House of the National Assembly; at its discretion, refer a matter for criminal prosecution to the Federal Ministry of Justice, Economic and Financial Crimes Commission, Independent Corrupt Practices Commission, Code of Conduct Tribunal, Nigeria Police Force, or any other similar law enforcement agency; and make any appropriate recommendation to the President based on the report, findings and recommendations of the Public Accounts Committee of either House of the National Assembly.”
Clause 5(1) further empowers the Tribunal to confirm or vary decision of Public Accounts Committee after examining the reports of the Public Accounts Committee of either Houses of the National Assembly, as stated in section 4(a) of this Bill, the Tribunal shall have the power to consider the recommendations of the Public Accounts Committee and make any such order which the Tribunal considers appropriate in the circumstances.
Clause 5(2) also provides that: “Where the Tribunal decides to alter the decision of the Public Accounts Committee, and where such variation or alteration may affect the proprietary interest of any company or person who has been found liable by the Public Accounts Committee, then, and in such a case, the company or the person concerned, shall be given a fair hearing by the Tribunal.”
Clause 8 of the bill provides for the recovery of Funds or Property by Enforcement Officers – “Without prejudice to section 7(2) of this Bill, any decision of the Tribunal for the recovery of any funds, assets or property shall, where the Tribunal deems appropriate, be referred to a team of enforcement officers who shall enforce any such order or orders of the Tribunal.”
On the Penalty for failing to respond to a Summon or Inquiry by the Tribunal, Clause 10 of the bill stipulates that:
(1) Where a person fails to honour a summons issued by the Tribunal under Section 9 of this Bill, the Chairman shall be entitled to issue a warrant of arrest to a police officer for the person to be apprehended and brought before the Tribunal.
(2) Any person who, after service on him of a summons from the Tribunal:
(a) fails to attend either as a witness or as a party; or
(b) fails to produce any book, document, or any other thing in his custody or possession; or
(c) fails, refuses or neglects to answer any question put to him by or with the concurrence of the Tribunal, shall be guilty of an offence and liable on summary conviction to a fine of N500 or to imprisonment for a term of one month.”
Clause 11 stipulates that: Order in Relation to Any Property or Matter Considered by the “Tribunal may, after due investigation or hearing, make any order for the refund of any sum of money against any person who has occasioned a loss or is responsible for any loss of public funds or property or is in any other way concerned with the loss of any public funds or property and the Tribunal may further order that the property or any assets of such person be charged with the payment of such amount due to the Government.”
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