Delta State Public Finance Management Law, 2022

DELTA STATE PUBLIC FINANCE MANAGEMENT LAW, 2022

1. Short Title. This Law may be cited as the Delta State Public Finance Management Law, 2022.

2. Interpretation In this law, unless the context otherwise requires: "Accountant-General " means the Accountant-General of Delta State; "Account Officer" means an Officer who is the head of Finance and Accounts Department of a Ministry,Department, Agency, Institutions and other arms of Government: "Accounting Officer" means the Permanent Secretary of a Ministry, Executive Secretary, the Head of an Extra Ministerial Department Agency Institutions and other any of Government and any Officer functioning or acting in that capacity, who is in control of, and is responsible for human, material and financial resources management of the Ministry, Department, Agency Institutions and other arms of Government; "Auditor-General " means the Auditor-General of Delta State; "Commissioner" means the Commissioner for Finance; "Exigent Payments " means pressing, urgent or immediate payments authorized by the Governor to be paid pending the issuance of Warrants provided that there is adequate budgetary provision; "Governor" means Governor of Delta State; "Head of Accounts" have the same meaning as Account Officer; "Head of Service" means the Head of Service of Delta State; "House " means Delta State House of Assembly; 'IPSIS " means International Public Sector Accounting Standard "Officer" means Public Officer in the State Public Service; "Public Loss" means bringing an obstacle to the increase or causing a decrease in the State Government?s resource as a result of a decision' transaction' action or negligence that violates this Law; "Schedule" means the Schedule to this Law; "Short Term Investment" means investment at that falls due within one (1) year period; and "State " means Delta Sate of Nigeria.

3. Establishment of Office of Accountant General. (1) There shall be established an Office of the Accountant-General for the State. (2) The Accountant-General shall be responsible for the supervision and administration of government Accounting system, including financial and accounting records and procedures for the receipt, custody' safekeeping and payment of public monies.

4. Appointment of the Accountant General. (1) The appointment of the Accountant General shall be by the Governor, upon the recommendation of the Head of Service. (2) The Head of Service shall recommend to the Governor from within the Accounting Cadre of the State Civil Service, the three best suited candidates for appointrnent to the Office ofthe Accountant General in their order of seniority.

5. Qualification for Appointment as Accountant General. (1) A person shall qualify to be appointed Accountant-General if the person: (a) is educationally qualified for appointment into the Accounting Cadre ofthe State Civil Service; (b) has served at least ten (10) years in any of the Accounting role of the State goverment (c) has maintained non-negative employment record during the last ten years; (d) possesses the knowledge and requisite skills requircd for the duty; (e) is a professionally qualified Accountant, having attained a full membership status of at least one of the nationally recognized Accounting professional bodies with a minimum of ten (10) years post induction experience in the Civil Service; and (f) meets other conditions of servics prescribed in the Civil Service Rules.

6. Appointment and Qualification of Auditor-General (State). The appointment and qualifications of the Auditor-General shall be in accordance with the Provisions of the Constitution of the Federal Republic of Nigeria 1999 (as altered) and the Delta State Audit law,2021.

7. Agencies under the Ministry of Finance. The Agencies under the Ministry of Finance include the following: (a) Ministry of Finance Headqarters; (b) Ministry of Finance Incorporated; (c) Office of the Accountant-General of Delta State: and (d) Debt Management Office.

8. Functions of Ministy of Finance Incorporated. Ministry of Finance lncorporated (MOFI) shall manage the investment portfolio of the State Government and report thereof in line with extant laws.

9. Duties of The Accountant- General The Accountant-General shall be the Head of the State Government Accounting Services and the Treasury. He shall be responsible for providing adequate accounting systems and contols in the Ministies, Departments' Agencies, lnstitutions and other arms of Govemment. Subject to the provisions of this Law, the Accountant- General shall: (a) serve as the Chief Accounting Officer for the receipts custody and payments of the State; (b) supervise the accounts of Ministries, Departments, Agencies, Institutions and other arms of Government; (c) collate, prepare and publish statutory financial statements of the State Government and any other statement of accounts required by the Commissioner for Finance; (d) monitor performance of the State Govemment short term investments; (e) maintain and operate the accounts of the Consolidated Revenue Fund, Development Fund, Contingencies Fund and other Public Funds and provide cash backing for the operations of the State Government; (f) maintain and operate the State Accounts with Financial Institutions; (g) establish and supervise Treasury Cash Offices in each Local Government Area of the State; (h) conduct routine and indepth inspection of the books of accounts of Ministies, Departments, Agencies, lnstitutions and other arms of Government to ensure compliance with rules, regulations, policy decisions and maintenance of account codes; (i) approve and ensure compliance with accounting codes, internal audit guides and stock verification manuals of State Ministries, Departments,Agencies, lnstitutions and other arms of Government; (j) examine books of accounts and financial records of Ministries,Department, Agencies, lnstitutions and other arms of Govemment with a view to identifing and reporting to the Auditor-General in writing any case of fraud, loss of funds, assets and store items and other financial malpractice relating to State revenue and or expenditurue within 14 days of becoming aware of same; (k) in consultation with thc Commissioner for Finance, provide financial guidelines through the issuance of Treasury Circulars to State Ministries, Departments, Agencies, Institutions and other arms of Govcmment, toensure strict compliance with existing control system for the collection, custody and disbursements of public funds and stores; (l) supervise and contol the computerization of the accounting system in the Ministries, Departnents, Agencies, Institutions and other arms of Goverment; (m) ensure revenue monitoring and accounting; (n) issue officially approved forms bearing Treasury Control Numbers for use in all Ministries, Departrnents, Agencies, lnstitutions and other arms of Government to ensure uniformity; (o) formulate the accounting policy of the State Government; (p) service the State's public debts and loans; (q) organize training for Accounts and Intenal audit personnel in the State Civil Service, independently or in liaison with the Directorate of Establishments and Pensions; and (r) handle recurrent expenditure as a teasury function.

10. Functions of the state Intrmal Revenue service. (1) The State lnternal Revenue Service (DSIRS) shall initiate policies on revenue collections and administer the assessment, collections and reporting of all taxes, fees, and other independent revenues in the State compliance with the Delta State lnternal Revenue Service Law,2020. (2) The Service shall be in charge of the assessment, accrual and collection of Internal Revenue due to the State Govemment and is responsible for the timely and proper performance of the imposition, accrual and collection transactions stipulated in the applicable laws.

11. Duties of the Commissioner for Finance. (1) In addition to any function specifically conferred on the Commissioner for Finance under this law or any related law, the commissioner shall: (a) formulate policies; (b) be the overall head of the Ministry of Finance and all the Agencies under its supervision (2) The Commissioner may borrow money on behalf of the State Govemment subject to the provisions of the Constitution of the Federal Republic of Nigeria, 1999 (as altered), the Delta State Fiscal Responsibility Law, 2008 and approval of the House, for the following purposes only; (a) to finance State budget deficits; (b) to refinance maturing debts or a loan paid before the redemption date; (c) to maintain credit balances on a bank account of the Consolidated Revenue Fund: and (d) any other purpose as approved by a resolution of the House. (3) The Commissioner shall mananage the State Government loans obligations, repayment, conversion and consolidation of loans as provided in the Delta State Financial Authority and Treasury Manual. (4) The Commissioner may, on such terms and conditions as may be approved by ,the State Executive Council and when necessary, with the concurrence of a lender, repay any loan prior to the redemption date. (5) The Commissioner with the approval of the State Executive Council may by order issue Procedure Manuals to be published in the official Gazette as provided in Schedule 2 to this Law.

12. Duties of the Auditor-General of the State. The Auditor-General shall perform all duties specified in the Constitution of the Federal Republic of Nigeria 1999 (as altered), the Delta State Audit Law 2021 and other Extant Laws regulating his activities.

13. Functions of an Accounting Officer. (1) An Accounting Officer shall ensure: (a) proper budgetary and accounting systems as established and maintained in the Ministry, Department, Agency, Institutions and other arms of Government to enchance internal control accountability and transparency; (b) essential management control tools are put in place to minimize waste and fraud; (c) that all Government revenues are collected and promptly paid into the Consolidated Revenue Fund Accounts; (d) the remission of monthly and other financial accounting returns and transcript, to the Accountant-General of the State as required by the Law; (e) the safety and proper maintenance of all Government properties under his care; (f) accurate collection and accounting for all public monies received and expended; (g) prudence, accountability and tansparency in the expenditure of public funds; (h) that proper assessment, fees, rates and charges are made where necessary; (i) that internal guidelines, rules, regulations, procedures are adequately provided for the security and effective check on the assessment, collection and accounting for revenue; (j) that any loss of revenue is promptly reported to the Auditor-General and Accoutant-General and promptly investigated; (k) that all revenues collected are compared with the budgeted estimates with a view to highlighting the variances and the reasons for such; (l) that any revenue collected is not spent, but remitted to designated Delta State Govemment Internally Generated Revenue Account; (m) that where revenues are collected and approved for expenditure by the House, such revenues must be disclosed and reported to the Office of the Accountant-General and Delta State Internal Revenue Service before expenditure; (n) that the expenditure of the Ministy, Departnent, Agency,Institutions and other arms of Government is classified in accordance with the Chart of Accounts; and shall (o) prepare appropriation accounts and other financial statements for each financial year as stipulated by the Accountant-General; (p) authorize update of salaries of all public olficers under his Ministry, Departnent, Agency, lnstitutions and other arms of Govemment before forwarding same to the Office of the Accountant-General; (q) within 30 days, report on the retirement, resignation dismissal or death of any Public Officer in his Ministry, Departnent, Agency, lnstitutions and other arms of Government to the Offices of the Auditor-General and Accountant-General: and ensure (r) that all staff under his contol are exposed to regular training to prepare them for the efficient performance of their duties; (s) that all queries from Intemal Audit Unit, Inspectorate Department Office of the Accountant-General, Office of the Auditor-General dnd Public Accounts Committee are promptly and satisfactorily dealt with; (t) prompt rendition of of propriation accounts to the Office of the Accountant-General within 30 days of the close of every financial year. (2) Delegation of his duties or functions shall not absolve the Accounting Officer from the above responsibilities. (3) Where an Accounting Officer is absent or otherwise unable to perform the function of his office, or during a vacation, the fuuctions of the office shall be performed by his delegated Officer or the officer next in rank to him in an acting capacity for such period of his absence. (4) An Accounting Officer shall refer to the Accountant-General any matter affecting the accounts of his Ministry, Department, Agency,lnstitutions and other arms of Government which is not provided for in this Law and such exception from prescribed accounting procedures shall receive the approval of the Accountant-General on steps to undertake.

14. Duties of the Account Officer(Head of Finance and Accounts). The Head of Finance and Accounts of a Ministry, Department, Agency, Institutions and other arms of Govemment shall perform the following duties, amongst others: (a) ensure compliance with this Law, Budget Manual, Delta State Financial Regulations and Delta State Financial Authority and Treasury Manual and the Charts of Accounts by all Staff under his control and supervisior (b) ensure adequate supervision of the disbursement of funds and proper monitoring and accounting for revenue; (c) advise the Accounting Offrcer on all financial matters as well as the more technical provisions of this Law and other Treasury and Finance Circulars; (d) maintain proper accormting records such as Books of Accounts, Main and Subsidiary ledgers and other as may be prescribed by the Accountant-General; (e) ensure prompt rendition of all returns quch as Consolidated Accounts (monthly transcripts), Bank Reconciliation Statements, Revenue and Expenditure retuns as prescribed in this Law; (f) compile and defend the budget proposals of his Ministry, Department and Agency and ensuring effective budgeting control by matching, comparing budgeted figures with actual expendinre or revenue at the case may be and advise the Accounting Officer appropriately; (g) ensure that all staff under his control are exposed to regular training programmes to prepare them for the efficient performance of their duties; (h) liaise with the Accountant-General from time to time when in doubt in the implementation of the provisions of this Law and other Treasury Circulars or when confronted with difficulties in the performance of his duties; (i) ensure that all queries from lnternal Audit Unit, Inspectorate Department, Office of the Accountant-General, Office of the Auditor-General and Public Accounts Committee are promptly and satisfactorily dealt with; (j) ensure that salary updates are promptly prepared for authorization by the Accounting Officer in compliance with the existing circular;and (k) ensure prompt rendition of appropriation accounts within 30 days of the close ofevery financial year.

15. Deposits into the Consolidated Revenue Fund. (1) There shall be established in the State, a Consolidated Revenue Fund(CRF) into which: (a) all Ministries, Departments, Agencies, Institutions and other arms of Government shall promptly deposit into the Consolidated Revenue Fund, all taxes, levies, fees and other monies collected by them as determined by the Delta State Internal Revenue Service and the Office of the Accountant-General from time to time; except public fund of the State established for specific purposes such as: (i) public lnstitutions and Parastatals or Institutions both existing and future ones created by the State Government (ii) commercialized Parastatals or Institution if the money is received in the ordinary course of operations; and (iii) any agency where the funds are received from a donor agency on condition that it shall be paid into a special account; (b) funds held in trust for a specific person or category of persons or for a specific purpose such as in the case of the Public Trustee, except for such fees charged by Public Trustee which should be paid into the Composite lnternally Generated Revenue Fund in accordance with any law regulating Public Trustees; and (c) monies paid by one Ministy, Deparmlent, Ageocy, Institutions and other arms of Government to another for services rendered or Composite Internally Generated Revenue (2) Detailed processes on operation of the State Consolidated Revenue Fund Account are provided in the Delta State Financial Authority and Treasury Manual.

16. withdrawals from the Consolidated Revenue Fund. (1) The Office of the Accountant-General shall be responsibie for the withdrawal of money from the Consolidated Revenue Fund, and shall do so only to provide for payments or transfers as may be authorized by Warrants issued by the Commissioner: (a) in line with law appropriation Law of the House; or (b) as a direct charge against the Consolidated Rvenue Fund as provided for in the Constitution of the Federal Republic of Nigeria 1999 (as altered) or under this Law, or in any other relevant law. (2) The Governor may however: (a) designate any officer to issue Warrants in the absence of the Commissioner for Finance; or (b) authorize the Accountant-General to effect exigent paymetnts pending the issuance of Warrants, provided that there is adequate budgetary provision. Such payments shill however be regularized by the issuance of Warrants within the budgetary year. (3) The Office of the Accountant-General shall refund with adequate audit trail, money erroneously paid or credited into the state Consolidated Revenue Fund. (4) Any withdrawal made pursuant to subsections (1) and (2) of this Section shall be a direct charge against the Consolidated Reveuue Fund.

17. Capital Devolopment Fund. (1) There shall be established a Capital Development Fund into which shall be credited all capital receipts, and all capital expenditure shall be disbursed therefrom (2) Capital receipts which shall be paid into Capital Development Fund includes the following: (a) internal loans for specific projects; (b) bonds or funds raised from public offers for capital projects; (c) grants and reimbursements for specific projects; (d) transfers from Consolidated Revenue Fund (e) external loans for specific projects; and (f) any other source classified under capital receipts in the Appropriation Law. (3) Detailed operating procedures for Development Fund are provided in the Financial Authorities and Treasury Manual.

18. Withdrawl from Capital Development Fund. The Accountant-General may: (a) withdraw from the Development Fund, subject to the approval of the Governor or as may be delegated to the Commissioner by the Governor: (b) withdrawals shall be by issuance of Capital Development Fund Warrant

19. Warrants. (1) The Commissioner may by Warrant authorize the issue from the Consolidated Revenue Fund, Capital Development Fund and any other fund all sums required to meet statutory or appropriated expendinue. (2) The authority of the Commissioner shall be conveyed in the various forms of Wanants as contained in the Financial Regulations.

20. Use of Funds in Emergency situations. (1) The Governor shall present before the House a proposal for the use of funds from the Consolidated Revenue Fund or Capital Development Fund for consideration and approval within the shortest reasonable time to defray expenditure of an exceptional nature which is not provided for and which cannot, without prejudice to public interest, be postponed. (2) The total amount of authorization under subsection (l) of this Section shall not exceed ten percent (10%) of the total amount appropriated in the Annual State Budget for the current financial year.

21. Basis of Government Accounting. The State Government will in compliance with the adoption of IPSAS by Nigeria Government operate its accoutrts on the following basis: (a) cash basis; or (b) accrual basis.

22. Accounting Policies. The Accounting Policies of the State Financial Systern shall be guided by the provisions of this Law, the Constitution of the Federal Republic of Nigeria,1999 (as altered), IPSAS, National Chad of Accounts approved by Federal Accounts Allocation Committee (FAAC), Delta State Audit Law, 2021, Delte Sate Financial Regulations, Delta State Financial Authority and Treasury Manuals, other relevant laws and relevant Treasury Circulars that shall be issued from time to time.

23. Annual Consolidated Financial. The Accountant-General shall: (a) prepare consolidated financial statements in accordance with this Law, IPSAS and best accounting practices as stipulated by Financial Reporting Councit of Nigeria (FRCN) for each year (b) include in any report prepared under this Section any financial information known to him which materially affects the significance of the figures preselted in the financial statements and which is not otherwise required to be recorded in public accounts; and (c) submit these statements for audit to the Auditor-Gendral within three (3) months after the end of the financial year.

24. Forms of statements Required by law. (1) Any financial report shall be based on the provisions of this Law and shall be as provided in the IPSAS cash or accrual basis format of General Purpose Financial Statement adopted by the Nigeria Govemment, which shall be the following: (a) Statutory Financial Statements; (b) Perfomnnce Reports; (c) Statistical Reports; and (d) Accounting Policies. (2) For the realization of the full benefits of the financial reporting standard format under subsection (1) of this Section, the stste shall adopt either IPSAS cash or accural basis.

25. Publication ofFinancial statement. The Commissioner for Finance in compliance with this Law and the Delta State Fiscal Responsibility Law,2008 shall publish the States Financial Statements not later then nine (9) months following the end of the financial year.

26. Borrowing,guarantees and committment. Ministries, Departments, Agencies, Institutions and other arms of Government shall not borrow money or issue a guarantee, indemnity or security, or enter into any other transaction that binds or may bind that institution or the State's Consolidated Revenue Fund to any future financial commitment , unless such borrowing, guarantee, indemnity, security or other transaction is: (a) approved by the State Executive Council; (b) authorized by the House ; and (c) in compliance with: (i) Delta State Fiscal Responsibility Law, 2008; (ii) Debt Monagement Law, 2021; and (iii) any requirements by this law and other relevant laws.

27. Managemnt of Advance Payment. (1) Government may make advance payment on Contracts in accordance with the Delta State Public Procruement law,2020 where it is satisfied that it is critical to the timely execution aad completion of strategic capital projects. (2) Where any Ministry, Department, Agency, Institution and other arms of Government is satisfied that advance payment is necessary to execute a contract, it shall obtain approval from the relevant authority in line with the Public procurement Law, 2020. (3) Ministies, Departments, Agencies, Institutions and other arms of Government shall ensure that the following conditions are met: (a) that an Advance Payment Guarantee (APG) or Insurance Bond shall be obtained from a reputable Financial Institution as approved by the Ministry of Finance; (b) the APG shall be in the prescribed format as contained in Schedule 3 to this Law (c) Further payment on contract for which Govemment has earlier made advance paymeirt shall not be made to a contractor with an outstanding APG untill it has been fully discharged by presentation of work completion certificate; (d) where it is critical for payment to be made to a contractor with an outstanding portion on the APG, there shall first be a new approval for the payment and a trew APG shall be obtained for the undischarged portion of the APG; (e) a contracting Ministry, Departnent, Agency, Institution and other arms of Government shall submit quarterly work progress report on all APG funded contracts to the Offices of the Accountant-General and Ministry of Justice, failing which they shall be sanctioned; (f) (i) a contractor or a supplier who is paid moblization fee for a job and fails to perform after collecting the fee, shall be given 30 days notice to refunnd the money failing which the rnobilization fee shall be recovered in full from the contractor or supplier or Bank and such contractor shall be blacklisted and referred to the Ministry of Justice for legal action. (ii) a contractor who presents a false certificate of completion of job and is paid, shall be given 21 days within which to complete the job or refund the sum of rnoney paid to him on the false certificate The Contractor and all Officers involved in falsifying the certificate shall be referred to the Ministy of Justice for legal action. (iii) a Public Officer who fraudulently pays money to a contractor for a job not executed shall refund in full the amount wrongly paid and shall be removed from the schedule and the matter referred to the Ministry of Justice for legal action. (4) where it is critical for payment to be made to a contractor with an outstanding portion on the APG, there shall first be a new approval for the payment and a new APG shall be obtained for the undischarged portion of the APG;

28. lrrgularities Resulting to Losses Due to Either Fraudulent Activities, Negligence or Incompetence of Public Officer (1) (a) A contractor or a supplier who is paid mobitization fee for a job and fails to perform in accordance with the terms of the contract after collecting the fee, shall be given 30 days notice to refund the money failing which the mobilization fee shal be recovered in full from the contactor or supplier and such contractor may be blacklisted and referred to the State Ministry of Justice for legal action; (b) A contactor or a supplier who is paid mobilization fee for a job and fails to perform in accordance with the terms of the contract after collecting the fee, the supervising Ministry, Department, Agency, Institutions and other arms of Government shall give such a contractor 30 days notice to refund that part of money advanced not certified by work done and such contractor may be blacklisted and referred to the State Minisry of Justice for legal action; (c) A contractor who present a false certificate of job completion and is paid, shall be given 21 days within which to complete the job or refund in full the sum paid to him on the face of the false certificate. The contractor may be referred to the State Ministry of Justice for legal action; (d) A Public Officer who endorsed and issues a false certificate of job completion to a conhactor and is paid, shall be given 2l days within which to get the contractor to complete the job or refund in full the sum paid to the contractor on the face of the false certificate. The Public Officer shall be referred to the appropriate Body or Commission for disciplinary action; and (e) A Public Officer who certifies a job not executed for payment to a contractor; the beneficiary of such payment shall refund in full the amount fraudulently paid and the officer who certified the job as executed shall be removed from the schedule and the matter refened to the appropriate Body or Commission for discipliary action. (2) A Public Officer on receipt of a query from the Auditor General for a Poor quality work carried out by a contractor, has 42 days to get the contractor to rectify the abnormalities or get, refund for the, time overpaid as a result of the poor job. If the query remains unanswered after the time limit, the officer(s) that certified the job for pavment shall. be referred to the appropiate Body or commission for disciprinary action while the contrator will be blacklisted and referred to the State Ministry of Justice for legal action (3) A Public Officer who makes an irregular payment from public funds shall be-given 2l days notice to offer an explanation and regularize the payment made. Where no satisfactory explaination is given, or such payment results in loss of funds, the amount involved shall be recovered from the officer and such officer shall be referred to the appropriate Body or Commssion for disciplinary action. (4) A Store Officer or an officer-in-charge of store who fails to answer an audit query on shortage or loss of stores within 14 days of issue, shall be surcharged the total cost of the loss or shortage, and be removed or transferred to another schedule, and may be,referred to the appropriate Body or Commission for disciplinary action. (5) A Cashier Officer who suffers a Shortage or a loss, has 7 days within which to answer any query issued to him satisfactorily, failing which, he shall be surcharged the full amount of the shortage or loss or transferred to another schedule, and may be referred to the appropriate Body or Commission for disciplinary action. (6) (a) An Officer who pays for the acquisition of asset(s) with public funds but fails to collect the asset(s) from the contractor or supplier, shall be given 2 days to recover the asset(s) from the contractor or supplier, failing which the officer shall be transferred to another schedule. The contractor or supplier shall be blacklisted and referred to the State Ministry of Justice for legal action. (b) If collusion is however established, the officer(s) involved shall be removed from that schedule and shall be referred to the appropriate Body or Commission for disciplinary action. (7) (a) Where payments to ghost workers or pensioners are made, there shall be a full investigation by the Office of the Auditor-General and any officer found to have conspired or colluded in such payments shall refund the amount involved. The officer shall be removed from the schedule and referred to the appropriate Body or Commission for disciplinary action. (b) Where persons who are not Civil Servant are involved in making payments to ghost workers or pensioners there shall be a full investigation by the Office of the Auditor- General and Accountant-General and any such person(s) found to have conspired or colluded in such payments shall refund the amount paid and referred to the State Ministry of Justice for legal action. (8) A Public Officer who receives a query involving an overpayment of public funds in respect of salaries and pensions, shall be given 21 days within which to reply to the query and refund the amount overpaid. He shall also be disciplined in accordance with public Service Rules and if need be, the matter be referred to the Ministry of Justice for legal action. (9) A Public Officer who fails to respond to the Auditor-General's query satisfactorily within 21 days for failure to collect Government Revenue due shall be surcharged and be transferred to another schedule. (10) A Public Officer who fails to pay for the use of Government property shall be given 30 days to offer explanation to the query issued for this purpose. If his explanation is unsatisfactory, the amount involved shall be recovered from such officer. (11) A Public Officer who has been queried for premature scrapping of or sale of Government asset(s) at a ridiculously low price and has failed to answer the query satisfactorily shall be referred to the appropriate Body or Commission for disciplinary action.

29. Irregularities arising from Poor or Inefficient Management of Accounts which may result to losses. (1) (a) The Head of Accounts of any Ministry, Department, Agency, Institutions and other arms of Government who fails to recover personal advances from staff shall be requested within 21 days to offer written explanations to a query addressed to him on this irregularity. All losses suffered by Government as a result of the Head of Account's negligence shall be: (i) recovered from or surcharged against the defaulting Officer if he is a Public Officer and such Officer shall be referred to the appropriate Body or Commission for disciplinary action; and (ii) if not a public officer, surcharged against the Head of Accounts. (2) A Public Officer who is involved in the receipt of cash and fails to acknowledge such receipts within 7 days shall be requested to offer explanation within 7 days to a query issued to him for this irregularity. Failure to give satisfactory explanation and any loss suffered by Government as a result of such a delay in the non-remittance of the fund shall be recovered from him. (3) The Head of Accounts of any Ministry, Department, Agency, Institutions and other arms of Government who fails to prepare bank-reconciliation statements in respect of his accounts or who fails to render such a statement as and when due shall be requested to offer an explanation within 14 days to a formal query on this irregularity. Any unsatisfactory explanation and any loss suffered by Government as a result of his negligence to render or prepare such statement shall be recovered or surcharged against the defaulting officer. Where no loss is involved, the defaulting officer shall be warned. (4) The Head of Accounts of any Ministry, Department Agency Institutions and other arms of Government who fails to render detailed statements of accounts in respect of warrant and Authority to incur expenditure (AIE) to his Ministry, Department and Agency and other arms of Government shall be requested within 30 days to respond to a formal query addressed to him. All losses incurred as a result of non-compliance with the procedure shall be recovered from or surcharged against the defaulting officer. Where no loss is involved, the defaulting officer shall be warned. (5) The Head of Accounts of any Ministry, Department, Agency, Institutions and other arms of Government who fails to render monthly transcripts and other periodic returns in line with this law shall be requested to respond to a formal query issued to him in this respect within 21 days, failing which allocation of fund to the Ministry, Department and Agency shall be suspended indefinitely. (6) A Public Officer who fails to respond to a query issued to him within 21days for non- retirement of advances or imprests shall be surcharged and the total amount involved recovered from him.

30. Offences and Sanctions under the State Public Procurement Law. The Delta State Public Procurement Law, 2020 shall be relied upon to sanction the following offences: (a) entering a collusive agreement with a supplier, contractor, consultant or buyer where the prices quoted in their respective tenders, proposals or quotations are inflated or bids are rigged; (b) directly or indirectly influencing in any manner the procurement process to obtain an unfair advantage in the award of a procurement or disposal of Public property contract; (c) splitting of tender to enable the evasion of monetary approval or authorization thresholds set; (d) bid-rigging; (e) altering any procurement documents with intent to influence the outcome of a tender proceeding; (f) altering or using fake documents or encouraging their use; and (g) willful refusal to allow the State Tenders Board or its representatives to have access to any procurement records.

31. Liability for non compliance (1) Any Officer of the State Government who willfully or in a grossly negligent way fails to comply with any provision of this Law is guilty of an offence and liable on conviction to a fine of N500,000.00 or to imprisonment for a period not exceeding five (5) years. (2) Any person who willfully or in a grossly negligent way fails to comply with any provision of this Law is guilty of an offence and liable on conviction to a fine of N500,000.00 or to imprisonment for a period not exceeding live (5) years. (3) Any person who purports to borrow money or to issue a guarantee, indemnity or security for or on behalf of a department, public entity or constitutional institution, or who enters into any other contract which purports to bind a department, public entity or constitutional institution to any future financial commitment, and willfully or in a grossly negligent way fails to comply with any of the provision of this Law, is guilty of an offence and liable on conviction to a fine of N500,000.00 or to imprisonment for a period not exceeding five (5) years. (4) Any person who purports to lend money or accept a guarantee, indemnity or security from or on behalf of a department, public entity or an arm of Government or who enters into any other contract which purports to bind a department, public entity or an arm of Government to any future financial commitment and willfully or in a grossly negligent way fails to comply with any of the provisions of this Law, is guilty of an offence and liable on conviction to a fine of N500,000.00 and forfeiture of any money lent or to imprisonment for a period not exceeding five (5) years and any resulting financial commitment is void.

32. Overspending. (1) Any Public Office Holder who approves expenditure which is against the budget, the detailed expenditure programs or release rates or which are in excess of appropriation amounts stated in appropriation dispatch documents, thereby causing public loss, shall be subject to a fine amounting to two times of the net monthly payment he earns including all kinds of salary, allowance, increase and compensation. (2) Any Authorizing Officer or Chief Executive Officer who approves expenditure which is against the appropriation Law, the detailed expenditure programs or release rates or which are in excess of appropriation amounts stated in appropriation dispatch documents, which are in excess of the Executive Officer's annual approval limits and thereby causing public loss, shall upon conviction be subject to a fine amounting up to two times of the net monthly payment he earns including all kinds of salary, allowance, increase and compensation as well as make good any loss suffered by Government.

33. Public Loss. (1) Public loss is bringing an obstacle to the increase or causing a decrease in the State Government's resources as a result of a decision, transaction action or negligence that violate this Law. (2) When determining public loss, the following shall be considered alongside the provisions of the extant Financial Regulations: (a) payments made in excess of the amount determined as the price of works, goods or services; (b) payments made without receiving the goods or without having the work or service done; (c) payments made in excess or without reason in the case of expenditures in the form of transfers; (d) not to impose, accrue or collect the revenues of the administration in accordance with relevant legislation; (e) to make payment not provided in the legislation or approved estimates; (f) a public loss determined upon controls, audits, examinations, final sentence or trial shall be collected together from the relevant persons with its legal interest to be calculated according to the related legislation as of the date the loss occurred; (g) Officers who bring an obstacle to the increase or cause a decrease in the public resource by issuing false documents where: (i) money or goods or values which have not in fact been received appear to have been received; (ii) services not rendered appear to have been rendered, or (iii) construction, repair or manufacture works not executed is claimed to have been executed; or (iv) uncompleted project claimed to have been executed or completed; and (v) Officers who knowingly issue, sign or approve such documents shall be subject to legal action pursuant to the relevant provisions of this law or other applicable laws; (h) any Officer who having undertaken such actions in accordance with this Section of the Law shall be subject to a fine amounting to two (2) times the gross monthly payment he earns including all kind, of salary, allowances, increase and compensation as well as making good any loss suffered by Government.

34. Liability for Diversion/Loss of Keeping of Public Money. (1) Any person who cannot account for or diverts public money in his nominal custody shall be liable to repay the Government in full, all such monies diverted and pay the Government interest on the money diverted at the Central Bank's prevailing lending rate. (2) A person is said to have nominal custody of public money if: (a) the person holds the money by way of petty cash advance; or (b) the person has received the money but has not yet dealt with it as required. (3) Where the Accountant-General has reason to believe that any person has: (a) receive money for the Government and has not duly remitted it; (b) received money for which he is accountable to the Government and has not duly accounted for it; or (c) in his hands any public money applicable for any purpose and has not duly applied it; he shall cause a notice to be served on such person or on his personal representative, requiring that person or his personal representative, within such time from the service of the notice as may be specified therein, but not exceeding 14 days duly pay over, account for, or apply such monies, as the case may be and to transmit to the Accountant-General satisfactory evidence that he has done so. (4) Where a person fails to comply with a notice served on him within the time stated therein, the Accountant-General shall cause to be stated an account between such person and the Government, showing the amount of money involved and charging interest at the prevailing bank rate from the date the amount became due. (5) In any proceedings for the recovery of any monies due, a copy of the account so stated by a person authorized in that regards by the Accountant-General shall be prima- facie evidence that the amount stated therein, together with interest, is due and payable to the Government. (6) Where a Bank or non-Banking Financial Institution withholds or suppresses revenues collected or tax deducted at source and fails to remit same to the Designated Government Account in line with this Law, shall remit such monies suppressed as well as interest at 20% per annum on the sum for the period it remained unremitted. (7) Any Bank or Financial Institution through which Revenue due to the State Government was diverted willfully converted or misapplied shall be liable to repay the Government in full for such monies that are diverted and such Bank or Financial Institution may be blacklisted by the State Government. (8) Any Bank whose officers aided any fraudulent clearance of Revenue of the State Government shall be liable to make full refund for funds cleared wrongfully and shall pay a 5% penalty fee on the funds cleared.

35. Unauthorized Collection and Payment. (1) No person shall collect any money on behalf of the State Government, or effect payment from the State Revenue unless duly authorized by this Law. (2) In the event of: (a) unauthorized collection or payment; (b) unauthorized collection of any donation or grant in exchange of; or (c) unauthorized collection by a public servant wing public authority; or (d) any other collection or payment under similar denominations; such amounts shall be collected from those having performed such unauthorized collection or payment; and all such collections shall be recorded as revenue in the budget or recorded in custody accounts to be returned to the affected persons. In addition, all legal and administrative procedures shall be applied to the unauthorized persons pursuant to the relevant laws.

36. Trial of Offences. Any offence in contravention of this Law shall be tried only at the High Court of the State with the written consent of the Attorney-General of the State first sought and obtained.

37. - (1) Notwithstanding the provisions of this Law, the Delta State Financial Regulations, Delta State Financial Authority and Treasury Manual, and all other laws listed in the Schedule to this Law shall be read as part of this Law. (2) Where there is any conflict between this Law and the laws listed in the Schedule, this Law shall prevail. (3) Where there is no offence for non-compliance with any law listed in the Schedule to this law, the sanctions spelt out in this Law for noncompliance shall apply. (4) Any officer who violates any provision of the laws listed in the Schedule to this Law, for which no sanction is provided in this or related laws shall be taken to have committed gross misconduct and shall be treated in line with the extant Rules or laws. (5) Notwithstanding the provisions of this Law, a charge of financial misconduct against a Chief Executive, an Accounting Officer, any officer or any person referred to in this Law shall be investigated, heard and disposed of in terms of the statutory or other conditions of appointment or employment applicable to that Officer or executive or member or person, and any regulations prescribed by the appropriate Service Commission or Board. Schedule 1 DELTA STATE PUBLIC FINANCE MANAGEMENT LAW, 2022 Associated Laws Covered by this Statute Other laws (though standing separately) that form part of the Delta State Finance Law are listed in this Schedule. These laws shall be read jointly and severally in interpreting authorized procedure in the State: (i) Public Procurement Law of Delta State, 2020; (ii) Fiscal Responsibility Law of Delta State, 2008; (iii) Ministry of Finance Incorporated Law of Delta State; (iv) Delta State Internal Revenue Service Law,2020; (v) Annual Appropriation Law of Delta State; (vi) Supplementary Appropriation Law of Delta State; (vii) Delta State Audit Law, 2021; (viii) Delta State Debt Management Office Law 2021. Schedule 2 DELTA STATE PUBLIC FINANCE MANAGEMENT LAW, 2022 Delta State Procedure Manuals The Procedure Manual as provided in Section 11(5) include the following: (a) Delta State Finance Authorities and Treasury Manual (b) Budget Manual (c) Financial Regulations Schedule 3 DELTA STATE PUBLIC FINANCE MANAGEMENT LAW, 2022 Specimen of Advance Payment Guarantee (Section 27(3)) The Specimen of Advance Payment Guarantee (APG) to be executed by Contractors before payment is provided in this Schedule. ADVANCE PAYMENT GUARANTEE BY THIS GUARANTEE, we ................................. of No. ...........................(hereinafter referred to as "Surety") AND................................ (hereinafter referred to as "the Contractor") acknowledge ourselves jointly and severally bound to pay to DELTA STATE GOVERNMENT OF NIGERIA (hereinafter referred to as "DTSG") of Government House, Asaba Delta State the sum of ( ....... ... .........................) to be paid by any or all of us on receipt by the Surety of DTSGs first demand in writing. Signed, Sealed and Delivered as a Deed this ............................................................................. A. WHEREAS (1) The Contractor has been awarded a written contract dated ................... Valued at N.................................. (......................................) by DTSG for the ............................... ("the Contract"). (2) Under the said contract DTSG has agreed to make an Advanced Payment of N ............................... (......................................) (hereinafter referred to as "the Advanced Payment") being 25% of the contract sum into the contractor's account No .............................................. (Sort Code-............................................) with the Surety. B. NOW THE ABOVE WRITTEN OBLIGATION is void upon the occurrence of any of the following events, namely: (1) If the contractor duly utilize the Advance Payment for the purpose for which it is granted and observe all the terms, provisions, conditions and stipulations of the contract in that regard AND this condition shall be deemed satisfied if DTSG shall give written confirmation to this effect, which confirmation shall be final and binding on the parties. (2) On the expiry of 24 months from the date of this bond (hereinafter referred to as "the Validity period"). (3) On full payment to DTSG by the surety or contractor of the sum demanded by DTSG in its first demand. (4) If DTSG does not make any advance payment to the contractor. C. OTHER OBLIGATIONS The parties hereby agree and declare that: (i) The Surety shall first be notified in writing of any intended variation of the terms and conditions of the contract and, if approved by the Surety, such variation shall be binding on all the parties to the contract and the obligation contained in this Bond shall continue with full force and effect as if no variation of the contract has taken place. (ii) The Liability of the Surety under this shall be decreased pro rata (in proportion) to the progress made on the executed work by the contactor to the satisfaction of DTSG. (iii) Any first demand for payment by DTSG from the surety under the term of this Bond must be made within the Validity Period or any agreed extension thereof. The Surety shall have no liability in respect of any claim under this Bond, after the expiration of the validity or extended period. (iv) The Parties agree that when DTSG makes a first demand for payment under this Bond, the Surety shall within thirty (30) days of the receipt of such demand pay over to DTSG, the full value of the sum guaranteed whether the Contractor's breach of the underlying contract has been established or not subject to the provisions of the clause C (ii) above. (v) This Bond shall be governed by the Laws of the Federal Republic of Nigeria. (vi) This Advance Payment Guarantee shall come into force on ......................... IN WITNESS WHEREOF the parties have hereunto caused their respective Common Seals to be affixed as a Deed the day and year first above written. The Common Seal of the within named ...................................... is hereunto affixed. In the presence of: ...................................... ...................................... DIRECTOR SECRETARY The Common Seal of the within named ...................................... is hereunto affixed. In the presence of: ...................................... . ..................................... DIRECTOR SECRETARY On behalf of Delta State Government.