ABSTRACT
Parliament, in terms of the Constitution, has the final say in the control of government expenditure. Two main stages involved in the process of financial control are: the Budget and Treasury Control and the Audit and Public Accounts Committee. The Ministry of Finance, in most countries, has the responsibility for initiating action on the budget and for approving measures for any variations of, or addition to, the provisions of the budget. Treasury control implies approval for every new item of expenditure, every new service, any change of policy involving increases in expenditure, and any variations in the conditions on which expenditure was originally authorized. The reports of the Auditor-General are examined by the Public Accounts Committee of Parliament which could call on Accounting Officers to explain any shortcomings exposed therein. In the United Kingdom, the Accounting Officer is then obliged to report the matter immediately to the Controller and Auditor-General.
