Government officials who handle public money must answer to Parliament for how it is spent. If a political or public official directs or agrees to use public funds in a way that breaks the rules, they must personally repay any losses caused by that misuse, even if they have already left their job. Parliament is responsible for checking all spending of public funds to make sure it is done properly.

The Permanent Secretary or the accounting officer in charge of a Ministry or department shall be accountable to Parliament for the funds in that Ministry or department.

Any person holding a political or public office who directs or concurs in the use of public funds contrary to existing instructions shall be accountable for any loss arising from that use and shall be required to make good the loss even if he or she has ceased to hold that office.

Parliament shall monitor all expenditure of public funds.

**Article 164 covers accountability for public funds, requiring the Permanent Secretary or accounting officer to answer to Parliament, and holds public officeholders responsible for misuse of funds.**

Article 164: Who is responsible for public funds?

164.Accountability

Summary