Recovery of public funds, assets: Bill on establishment of Public Accounts Tribunal underway

Ongoing efforts by Federal Government to fight corruption gained a boost as the bill which seeks to establish the Public Accounts Tribunal scaled through First Reading on the floor of the House of Representatives.

The private member bill sponsored by Chairman, House Committee on Public Accounts, Hon Oluwole Oke, which seeks for the repeal of the Public Accounts Implementation Tribunal Act 1990, seeks to empower the Tribunal to recover public funds or properties found by the Public Accounts Committees of the National Assembly to have been misappropriated or due to the Government of the Federation and for related matters.

According to Clause 2 of the bill, the Tribunal shall consist of the following members: 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; Federal Ministry of Finance, Accountant – General of the Federation; and two representatives from the Nigerian Bar Association (NBA) and the Institute of Chartered Accountants of Nigeria (ICAN) who shall serve for a single term of four years.

Clause 3 of the bill, further provides that the Chairman and members of the Tribunal shall be appointed by the President for a single term of four years.

Clause 3(4) also provides that 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).

Clauses 4(a and b) empower 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 and 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.

Clauses 4(c, d and e) also empower 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 which provides for the power of Tribunal to confirm or vary the decision of Public Accounts Committee, states that: “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.

“(2) 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 6 also empowers the Tribunal to exercise any of the following powers: require any person to produce before it any books, documents or records as it may deem necessary or desirable; summon before it any person affected by such order and hear him or receive necessary representations from such person or his counsel, as the Tribunal may deem necessary or desirable; in pursuance of paragraph (b) of this section, admit any evidence, whether written or oral, which would assist the Tribunal to come to a just decision in the matter before it; and do such other things as are necessary and expedient for the full discharge of its functions under this Bill.

Clause 7 however provides for an appeal from decisions of the Tribunal, among others. Clause 7(1 and 2) provides that: “An appeal shall lie from the decision of the Tribunal to the Federal High Court. Any such decision of the Tribunal shall, where necessary, be communicated to the appropriate Public Institution for enforcement.

“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.”

Clause 8(1 and 2) of the bill further empowers the Chairman of the Tribunal to summon any person to come and testify, give account, tender documents or any other record in evidence, in the possession or under the control of that person.

“All summonses, subpoenas and other processes, as may be deemed necessary and expedient for the proper and efficient performance of any of the Tribunal’s functions, shall be signed by the Chairman.

Clause 9(1 and 2) of the bill which provides for penalty for failing to respond to a summon or inquiry by the Tribunal provides that: “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.

“Any person who, after service on him of a summons from the Tribunal: fails to attend either as a witness or as a party; or fails to produce any book, document or any other thing in his custody or possession; or 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 imprisonment for a term of one month.”

Clause 10 of the bill which centres on the ‘Order about any property or matter considered by the Tribunal, provides that: “The Tribunal may, after due investigation or hearing, make an 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: provided that before the Tribunal makes an order under this Section it shall give the person concerned an opportunity of fair hearing including making representations before it.”

Clause 11 which centres on the appearance of Counsel, provides that: “Any person whose conduct or affairs are the subject of the recommendation of the Public Accounts Committee or who is in any way implicated, connected or concerned in the recommendation of the Public Accounts Committee shall be entitled to appear before the Tribunal in person or be represented by Counsel and shall be given a fair hearing by the Tribunal.

The bill is expected to be scheduled for Second Reading by the House Committee on Rules and Business.

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Recovery of public funds, assets: Bill on establishment of Public Accounts Tribunal underway