Natural Resources and Violent Conflict - WaterWiki.net

who gets the money? 83Box 3.5 Constitutional Basis for the Role of theAuditor General in BotswanaIn discharging his duties under Section 124(2) and (3) of the constitution,the Auditor General shall satisfy himself that:• All reasonable precautions have been taken to safeguard the collectionand custody of public moneys and that the laws, instructions,and directions relating thereto have been duly observed.• The disbursement of public moneys has taken place under properauthority and for the purposes intended by such authority.• All reasonable precautions have been taken to safeguard the receipt,custody, issue, and proper use of public stores and that the instructionsand directions relating thereto have been duly observed.• Adequate instructions or directions exist for the guidance of officersresponsible for the collection, custody, issue, and disbursement of publicmoneys or the receipt, custody, and issue disbursement of public stores.Where he considers it necessary or desirable, he will examine the economy,efficiency, or effectiveness with which any officer, authority, or institutionof government falling within the scope of his audit has, in thedischarge of his or its official functions, applied or utilized the publicmoneys or public supplies at his or its disposal, and shall forward a reportof his findings thereon to the minister.Source: See the Auditor General’s website: www.gov.bw/government/office_of_auditor_general.html.• The Accountant General reviews and records this informationand sends it to the Auditor General (see box 3.5).• The Auditor General audits the information, noting discrepanciesbetween amounts originally estimated, actual amounts to bereceived, and amounts collected.• The Auditor General submits regular reports to the ParliamentaryPublic Accounts Committee, which has ultimate oversight ofgovernment revenues.• The Public Accounts Committee holds regular hearings, at whichthose responsible for estimating and collecting revenue in the variousline ministries may be questioned regarding any discrepancies found.• The Public Accounts Committee publishes regular reports ongovernment accounts and the results of hearings.Botswana is a rare case of a resource-rich developing country withreporting procedures that are publicly available. However, like most