i) Objectives of ensuring proper existence of control systems

• Preventive mechanisms are in place to eliminate theft, loss, wastage, and misuse; and
• Processes, whether manual or electronic, and procedures are in place for effective, efficient, economical, and transparent use of the assets.

(2 marks for 1 point each explain = 4 marks)

ii) Circumstances under which the Principal Spending Officer is discharge of accountability of government stores

• The principal Spending Officer is discharged of accountability of Government stores where the store have been;
  • Consumed in the course of public business and records are available to show that the stores have been consumed;
  • Worn out in the normal course of public business and deletion from the accounts has been approved by the Minister and they have been disposed of in accordance with the directives of the Minister; or
  • Lost, stolen, destroyed, damaged, or rendered unserviceable other than by fair wear and tear and deletion from the accounts has been approved by Parliament.

(2 marks for every 3 points each explain = 6 marks)