swaziland times

Mbabane – Indeed, the responsibility ultimately falls on the DPP.

Auditor-General Timothy Matsebula, Funduzi forensic auditor and the Public Accounts Committee (PAC) are likely to launch investigations into the circumstances that led to the shortage of medicines in the country. But it is understood that the DPP reserves the right not to prosecute if there is no criminal element involved in the country’s drug shortages. However, she could act if the police or the Anti-Corruption Commission (ACC) convince her that their investigations are rigorous enough to convict a suspect. The current acting DPP is Lomvula Dlamini. PAC chairperson Madala Mhlanga agreed with this newspaper’s analysis in an interview yesterday.

“We can only recommend that the DPP, police or ACC investigate certain cases we handle. There is only so much we can do but no further,” he said. He said under normal circumstances, the police and ACC would attend PAC meetings. The chairperson said he recommended that they continue to conduct independent investigations into cases handled by the PAC. If there is an element of criminality, Mhlanga, who is also the deputy speaker, said law enforcement agencies should take over. “The PAC cannot arrest suspects but we can report cases to law enforcement agencies,” he stressed.

Once the police or the Anti-Fraud Commission completes their investigation, they are also expected to refer the case to the DPP, who will then decide whether she has a chance of success. Sources said if there is criminality in the drug shortage case, the police, especially the Anti-Fraud Unit, will have to conduct their own investigation.In short, one of the country’s senior legal practitioners said the Attorney General’s report and the forensic auditor’s report are just BroadCast Unitedligence. They are the basis for police investigations and must meet the standards of the DPP.

However, it is important to note that in most cases, if a forensic audit report involves criminal elements, the police will be powerless in the investigation. Investopedia states that forensic auditing reviews and evaluates the financial records of a company or individual to obtain evidence for use in court or legal proceedings. It is a specialty within the accounting field, and most large accounting firms have a forensic audit department. Economists say that forensic auditing requires expertise in accounting and auditing procedures, as well as in the legal framework for such audits.

Basically, they cover a wide range of investigative activities. Sources said forensic audits are usually conducted to prosecute a party for fraud, embezzlement or other financial crimes. During the forensic audit, the auditor may be asked to serve as an expert witness in trial proceedings. Sources said the reason why the Attorney General intends to hire forensic auditors is because he wants the matter to go to court. However, the official who can decide whether the case is strong enough to go to court based on the evidence provided by the forensic auditors is the DPP.

Section 162(3) of the Constitution of the Kingdom of Swaziland provides that the DPP has the power to take the following actions in any case that he considers appropriate –

• to institute and conduct criminal proceedings in any court (other than a military court) against any person for any offence against the laws of Eswatini;
• Take over and continue any criminal proceedings already instituted or conducted by any other person or authority;
• to terminate any criminal proceedings instituted or conducted by the Director or any other person or authority at any stage before judgment is rendered;
• Perform other functions as prescribed.

The Constitution provides that the above powers may be exercised by the Director-General himself or by subordinate officers under the general or special instructions of the DPP.

DPP weighs public interest
Under section 6(a), the DPP shall have regard to the public interest, the interests of justice and the need to prevent abuse of process.
She must be independent and not subject to the direction or control of any other person or authority. Under section 162 (7) the Attorney General shall consult with the Attorney General when national security may be threatened.

Public Accounts Committee
The Auditor General’s report is scrutinized by the Public Accounts Committee (PAC) established under Section 209 of the Constitution. Section 209(3) provides that the duties of the Public Accounts Committee shall be prescribed by the Rules of Procedure. Under the Constitution, the duties of the PAC include examining and reporting to the House of Representatives on the government accounts laid before the House of Representatives under Section 208(5). The PAC does not have prosecutorial powers but has the powers, rights and privileges of the High Court or a Judge of the High Court in cases concerning:

• To compel the attendance of witnesses and to examine them on oath, affirmation, or otherwise;
• Mandatory production of documents;
• Issue letters of attorney or request to investigate foreign witnesses;

If the supreme law compares the powers of the PAC to those of the High Court or a judge of the High Court in trial, it means that the members of the committee are not liable for any action or litigation for any act or omission for which they are responsible.

The Public Accounts Committee, which examines the Attorney General’s report, is similar to the High Court.

• has unlimited original jurisdiction over civil and criminal cases;
• Jurisdiction to exercise the fundamental human rights and freedoms guaranteed by the Constitution;
• To hear and determine any matter involving the Constitution.

It is important to note that the PAC has similar powers as a High Court judge in trials. The Supreme Law provides that a Judge of the High Court may, in accordance with the Rules of Court, exercise in Court or in Chambers the whole or any part of the jurisdiction conferred on the High Court by this Constitution or any other law. On the other hand, the Auditor General also has no prosecutorial powers. The Attorney General not only has the power to raise audit inquiries, but also reserves the right to “charge” those responsible for incurring or authorizing expenditure or losses. “Charging” in auditing means charging someone additional money for irregularities. It is also stipulated that the Attorney General should be independent in the exercise of his powers and “not be subject to the direction or control of any person or body”.

Section 207(8) provides that: “The Auditor-General, in the performance of his duties under this Constitution or any other law, shall have power to reject any expenditure which is unlawful and to impose an additional penalty on the person responsible for incurring or approving such expenditure or loss.”

corruption

The Auditor General can assist the Commission on Human Rights and Public Administration (which also serves as the Integrity Commission) in investigating suspected or alleged cases of corruption. Section 164 (2) (e) provides that: “The Commission may inquire into any matter referred to in subsection (1) in the following cases – investigate cases of suspected or alleged corruption and misappropriation of public funds or property by an official and take or recommend appropriate measures including making a report to the Attorney General or the Attorney General or the Auditor General.” On the other hand, the Audit Act, 2005 (Act No. 4 of 2005) can also question any person.

Section 10(2) provides: “The Auditor General may administer oath or affirmation to any person whom he thinks fit to examine, and may examine upon oath or affirmation, any person in relation to the receipt, custody, payment or release of any property, money, stamps, securities, equipment, storage, trust funds, trust property and other assets to which the provisions of this Act and the Constitution apply.” The provisions of the law continue in the same paragraph as follows: “And, in any other matter, the Auditor General shall not be required to disclose the identity of the persons referred to in this paragraph so far as this is necessary for the proper performance and exercise of the powers and duties conferred or imposed on him by this Act.”