Lying accounting officers could soon face the music
Spira Tlhankane | Wednesday July 9, 2025 12:29
The 61st PAC meeting ran from May to June and saw accounting officers from various government departments and ministries giving statements during the Committee's examination of public spending and financial accounts.
Even though all accounting officers took an oath before the committee, it is said that the members of the PAC are dissatisfied with some officers who knowingly made false statements under oath.
Although members tried to play their role, which is to examine public accounts, it was said that some accounting officers made it impossible by withholding critical information.
Irked by the officers who made false testimonies, the PAC is reportedly opting to charge the former with perjury for the glaring inconsistencies in their accounting before the committee.
“Lying under oath is a serious offence, and it constitutes the crime of perjury. PAC is not playing around; these accounting officers may face serious consequences for perjury.
“The PAC is responsible for scrutinising government spending, so they want to hold these officials accountable,” a source closer to the committee told this publication.
The source added the PAC is worried that some accounting officers do not know the seriousness of perjury charges as they attacked the truth under oath. “One sworn statement has the power to tip the scales of justice and alter a person’s life. The foundation of the legal system depends on trust and credibility, but PAC is worried that officers continue to perjure themselves without any consequences,” the source highlighted.
Contacted for comment, PAC chairperson Taolo Lucas, said they haven’t arrived at that decision yet because they have to complete their work first.
“We will decide everything afterwards because there are some ministries we haven’t examined. We have to look at Parliament, and we also wanted the Permanent Secretary to the President (PSP) to come before the committee,” he said.
The PAC’s role is to examine, after the end of each financial year, the accounts and statements prepared and signed by the Accountant-General in accordance with the provisions of the Finance and Audit Act.
In Botswana, PAC utilises oaths when summoning accounting officers. Accounting officers are required to swear an oath before providing testimony.
This ensures the truthfulness of their statements during the committee's examination of government spending and financial accounts.
Specifically, the oath taken before PAC includes the following: 'I, [Name], swear by Almighty God, that the evidence I shall give before this committee of Parliament, shall be the truth, the whole truth, and nothing else but the truth. So help me God.'
The process of taking an oath before the PAC is a crucial part of this oversight function, reinforcing the seriousness of the inquiry and the expectation that accounting officers will provide truthful and accurate information. Willfully misleading the committee, especially when under oath, can be considered contempt of Parliament. Statements given under oath carry an expectation of truthfulness.