Dr. Alexander Otopah said PFM was a central element of a functioning administration, underlying all district assemblies’ activities that, when they comply with it, there will be smooth run of work.

According to him the PFM Act. page 118, states that ” the PFM refers to the laws, rules, systems and process used by the Government to mobilise revenue, allocate public funds and undertake public spending, account for funds and audit results.”

Dr. Otopah was speaking at a workshop on strategic revenue mobilisation for district assemblies in the Eastern Region, organised by the Inspectorate Unit of the Regional Coordinating Council.
He said the PFM had optimum utilisation at the centre with scrutiny and audit; planning/policy, and budget implementation; accounting, recording and reporting; and budgeting surrounding it.

He outlined the financial managerial responsibilities, duties and attributes of a revenue officer, revenue offences and actions in the PFM Act.

The duties include updating the register of the taxpayers, bill administration, keep and maintain proper records and books of accounts with regards to revenues collected and provide it to the assembly upon request.

The legal responsibilities were that a person to whom value book is issued to be responsible for custody of the value of the book; ceremonial cheque is unacceptable; and payment to the assembly in kind is unacceptable.

According to him the offences in the PFM Act states that ” A person who promises, offers or gives money or any other valuable consideration to another person, acting in an office or employment; Fails to report knowledge or information in respect of fraud committed by a person against the Government, to the appropriate authority or law enforcement authority; among others.

And the Penalty states that ” Officer is liable on summary conviction to a fine of not less than one hundred and twenty five penalty units and not more than two hundred and fifty units penalty units or to a prison term of not less than six months and not more than twelve or both without limiting civil action by the Assembly; Subjected to disciplinary action including demotion, dismissal or suspension, and the rest.

He therefore urged the head of revenues and revenue accountants of the various district assemblies to desist from exchanging the revenue that they collect for goods from ratepayers especially market women, saying it was an offence which could result in imprisonment or dismissal.