The Public Audit ( Amendment) Bill ( National Assembly Bills No. 4 of 2024)

REPUBLICOFKENYA

PARLIAMENT

NATIONALASSEMBLYBILLS

(No. 4 of2024)

THE PUBLIC AUDIT (AMENDMENT) BILL, 2024

(A Bill published in the Kenya Gazette Supplement No. 28 of 2nd February, 2024 and passed by the National Assembly, with amendments, on 11th March, 2025)

N.A./B/N0.4/2024

| THEPUBLICAUDIT(AMENDMENT)BILL,2025 ANACTof Parliamenttoamend thePublicAuditAct, 2015and for connectedpurposes ENACTED by Parliament of Kenya, as follows-- 1. This Act may be cited as the Public Audit Shortitle. (Amendment)Act,2025. 2.The Public Audit Act, 2015 (hereinafter referred to as the“principal Act")is amended in section 2— (a) in paragraph (a), in the definition of the words "accounting officer”,by deleting the expression "16(1)(b)" and substituting therefor the expression "4(2A)". (b)by deleting the definition of"Auditor-General”and substituting therefor thefollowing newdefinition "Auditor-General"means theAuditor-General appointedinaccordancewithArticle229ofthe Constitution; (c)by deleting the definition of “effectiveness”and substitutingthereforthefollowingnewdefinition- "effectiveness”means theextent towhich aprogramme attained,or is expected to attain,its objectives,efficiencyin a sustainable manner; | Amendment of 412B. | |------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------| | | section 2 of Cap. | | (d) by deleting the definition of “lawful”and substitutingthereforthefollowingnewdefinition | | | "lawful’ includes compliance with relevant laws, regulations,policies and guidelines; | | | (e) by deleting the definition of “office”; | | | (f) by deleting the definition of “public entity” and substitutingthereforthefollowingnewdefinition | | | “public entity”includes any state organ,department or agency of the government and any authority,body, or other entitydeclaredtobeagovernmententityunder thePublic Finance Management Act, 2012 and any other public entity entrusted with publicresources; | Cap.412A. |

• (h) by inserting the following new definitions in their proper alphabetical sequence-

"Audit"means anobjective and systematic assessment orevaluationoffinancial andotherinformationreportedby or obtainedfrompublicentities,todetermine whether information or actual conditions on theperformance of the public entities conform to established criteria;

"disallowable expenditure"means wasteful, irregular, unauthorized and nugatoryexpenditure;

"economy" means minimizing the cost of resources used or required to achieve priority objectives;

"efficiency" means a measure of how economically resources or inputs including fund, expertise and time are converted toresults;

"grant" has the meaning assigned to it under section 47 of thePublicFinanceManagementAct,2012;

"irregular expenditure' has the meaning assigned to it under the Public Finance Management Act, 2012;

"OfficeoftheAuditor-General"meanstheindependent officeoftheAuditor-Generalincorporatedinaccordance withArticle253of theConstitution;

"public money" means——

• (a) all money that comes into possession of, or is distributed by, a State organ including the national orcountygovernments andintergovernmental entities and money raised by a private body under statutory authority;
• (b) money held by State organ or public entities in trust for third parties and any money that can generate liability for the government; and
• (c) any grant disbursed by government to third parties or non-publicentities topursue a government policy objective;

"public resources"includes land,buildings,facilities, funds, equipment, supplies and inventories, human resource, statecompensatedtime andintangiblepropertyreceived or entrustedtoanentityonbehalfofthepublic;and Cap.412A.

Cap.412A.

• "unauthorized expenditure''has the meaning assigned to it under thePublic FinanceManagement Act,2012.
• 3.Section 4of theprincipalAct isamendedby deleting subsection (2) and substituting therefor the followingnewsubsection—
• "(2) The Office shall comprise the AuditorGeneral,who shallbe the accounting officer,and the staff appointed by the Auditor-General."

4. Section 5 of the principal Act is amended-

• (a) by deleting the expression (1); and
• (b)by deleting paragraph(e) and substituting therefor thefollowing newparagraph—

"(e) is a practicing member of good standing of a professional body of accountants recognized by theAccountantsAct."

• 5.Section7of theprincipalActisamendedin subsection(l)by inserting the following new paragraph

immediately after paragraph (c)—

• (ca) satisfyhimself or herself that publicresources havebeenappliedorusedinaneconomic, efficient,effective,transparent andsustainable manner;
• 6.The principal Act is amended by repealing section 8oftheActandsubstitutingthereforthefollowingnew section-

Administrative functions of the Auditor-General.

8.(1)In addition to the powersand functions conferred under the Constitution, thisActandotherrelevantlaw,theAuditorGeneral shall--

• (a) develop an organizational structure andstaffestablishmentforthe Officeof theAuditor-General;
• (b)recruit and promote qualified and competent stafftoperformthe Office's functions;
• (c)establish and abolish offices in the Officeof theAuditor-General;

Cap. 412A. Amendment of

section 4of Cap. 412B.

Amendment of section5of Cap. 412B.

Amendmentof

section 7 of Cap. 412B.

Repeal and substitution of section 8 of Cap. 412B.

Cap.185B.

• (d) appoint persons to hold or act in thoseoffices and to confirm appointments;
• (e) exercise disciplinary control over staff;
• (f) develop human resource of the office;
• (g) conduct and prepare audits on humanresource einthepublic service;
• (h) determine, in consultation with Salaries and Remuneration Commission,theremunerationand benefitsof eachmemberof staff; and
• (i) develop and maintain a code of ethicsissuedby theInternational OrganizationofSupremeAudit Institutions and in accordance with the Code of Conduct as envisaged in thePublicOfficerEthicsAct,2003 andguidedby theinternational best practice.
• (2)In performance of administrative functions provided for under sub-section (1), theAuditor-General may,wherehe or she deems fit,seek advice of theAuditAdvisory Boardestablishedundersection25ofthisAct and shall be guided by Article 47 (1) and (2) oftheConstitution.

7. The principal Act is amended by inserting the following new sections immediately after section 8—-

PublicService Human Resource Audit Directorate.

8A.(1) There is established a directorate intheofficeoftheAuditor-Generaltobe known asthePublicServiceHumanResource AuditDirectorate.

• (2)TheHead of thePublicServiceHuman Resource Audit Directorateshallbe

Insertion of new sections in Cap. 412B.

competitivelyrecruited and appointed bythe Auditor-General.

Functions of the PublicService Human Resource Audit Directorate.

8B.ThePublicServiceHumanResource AuditDirectorateshallberesponsiblefor conducting and preparing audits on human resource in the public service.

• 8.Section 9 of the principal Act is amended in subsection (l) by deleting the words "telephone access"in paragraph (g) andsubstitutingthereforthewords "communication connectivity".

9. Section 11 of the principal Act is amended—

• (a)by deleting subsection(1) and substituting therefor the following new subsection—
• (1)The position of the Auditor-General shall becomevacant—
• (a) upon expiry of the Auditor-General's term of office;
• (b) if the Auditor-General dies;
• ()where,by a notice inwriting addressed to thePresident,theAuditor-General resigns from office; or
• (d) if the Auditor-General is removed from officeunderanyofthecircumstances specified in Article251or ChapterSixof the Constitution.
• (b) byinsertingthefollowing newsubsection immediately subsection(1)—

"(1A)Where the term of office of the AuditorGeneral is due to expire,the Auditor-General shall notifytheappointing authorityinwritingof the contemplated vacancy,threemonthsprior to expiry of the term."

• (c) in subsection (2),by deleting the expression "subsection(1)"and substituting therefor the words "subsection (1)(b),(c) and (d) or upon notification under subsection(1A)".

Amendment of section9 of Cap. 412B.

Amendmentof section 11 of Cap. 412B.

• (d) in subsection (11), by inserting the following proviso--

Provided that where the appointment is tobe done upon expiry of the Auditor-General's term, such appointment shall strictly be done as such.

10. The principal Act is amended by repealing section 12. 2. 11.The principal Actis amended byrepealing section 14andsubstitutingthereforthefollowingnewsection--

Organizational structure.

14.(1)The Office of the AuditorGeneralshalldevelop anappropriate organizational structure.

• (2) For the purposes of sub-section (1), theAuditor-Generalmayseekadviceofthe AuditAdvisoryBoard.

2. 12.Section15 of theprincipal Act is amended by deleting subsection (l)and substituting therefor the followingnewsubsection— 3. "(1) There shall be a Senior Deputy AuditorGeneral whoshall becompetitively recruited by the Auditor-General". 4. 13.Section 16 of the principal Act is amended in subsection (1)- 5. (a)by deleting the opening statement and substituting therefor thefollowing 6. "(1) The Senior Deputy Auditor-General shall be theprincipal assistant to the AuditorGeneral and" 7. (b) by deleting paragraph (a) and substituting therefor the following new paragraph 8. "(a) shall deputize the Auditor-General in the executionoftheAuditor-General's functionsavefortheexpresspowers provided under the Constitution." 9. (c)by deleting paragraph (b).

Repeal of section 12 of Cap.412B.

Repeal and substitutionof section 14 of Cap. 412B.

Amendment of section15 of Cap. 412B.

Amendment of section16of Cap. 412B.

| 14.Section 17 of the principal Act is amended-- (a) by deleting subsection (1) and substituting therefor thefollowingnewsubsection— (1)TheAuditor-Generalmayrecruitsuchstaff asmaybenecessaryforproper dischargeofhis or her functions under the Constitution,this Act and | Amendment of section17of Cap. 412B. | |----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------| | 15. The principal Act is amended by repealing section 18. | Repeal of section 18 of Cap.412B. | | 16.Section 19 of the principal Act is amended by deleting subsection (3). | Amendment of section 19 of Cap. 412B. | | 17. Section 20 of the principal Act is amended— (a) in subsection (2),by inserting the words “with a copy to the National Assembly”immediately after theword“finance”;and (b) byaddingthefollowingnewsubsection immediately after subsection(3)—- (4)If the expenditures provided under sub-section(3) of this section are, in the opinion of the Auditor-General, insufficienttoallowtheOfficeoftheAuditor-Generalto properlycarryoutitsmandate,theAuditor-Generalshall submittotheSpeakeroftheNationalAssemblyandthe Senateaspecialreporttobepresentedto theCommittee responsibleformattersrelated tobudget and appropriation. | Amendmentof section 20 of Cap. 412B. | | 18.Section 21 of the principal Act is amended— (a) in subsection (1)— | Amendment of section 21 of Cap. 412B. |

• (i)in the opening statement,by deleting thewords "a public body or any person employed by the publicbody"andsubstituting therefor the words "any entity or any person receiving or being funded from public funds";
• (ii) in paragraph (a), by deleting the word "body's" and substituting therefor the word "entity's"; and
• (b) by deleting subsection (3) and substituting therefor the following new subsection-
• (3)Where the information required is from a private entity or person,theAuditor-General may apply to the courts toobtainsuchinformation.
• 19.Section 23 of the principal Act is amended by inserting the words"competitively"immediately after the words"the Auditor-General may"

20. Section 24 of the principal Act is amended

• (a) in the marginal note, by deleting the words "professional assistance and consultancy" and substituting therefor the words ""Use of experts";
• (b)by deleting subsection (2) and substituting therefor the following new subsection—
• (2) The engagement of services under sub-section (1) shall be for purposes of ensuring economy, efficiency and effectivenessinthemanagementofpublicresources.

21. The principal Act is amended by repealing section 25andsubstitutingthereforthefollowingnewsection-

Establishment and compositionofthe Audit Advisory Board.

• 25.(l)There isestablishedan unincorporatedboard tobeknown asthe AuditAdvisoryBoardwhich shall comprise of——
• (a) the Auditor-General who shall be the Chairperson;
• (b) the Attorney-General or a person nominated byhim orher;

Amendment of section23ofCap. 412B.

Amendment of section 24 of Cap. 412B.

Repeal and substitution of section 25 of Cap. 412B.

• (c)anominee of theInstituteof Certified Public Accountantsof Kenya;
• (d) a nominee of the Institute of Human Resource Management; and
• (e)anomineeoftheInstituteofInternal Auditors of Kenya.

(2) The Auditor-General may co-opt other members asnecessary from time to time.

(3)TheSeniorDeputyAuditor-General shall betheSecretaryof theAuditAdvisory Board.

(4)A person shallbe qualified tobe nominatedunder subsection (1)(c)and appointed by the Auditor-General if such person

• (a) has a degree from a university recognized in Kenya;
• (b)has a minimum of fifteen years experience in matters relating to public finance,audit, accounts,law, governance or public management; and
• (c)meets the requirements of Chapter Six ofthe Constitution.

(5) The nomination and appointment of a member under subsection(1)(c) shall take intoconsideration affirmative action.

(6)A member of the Audit Advisory Board nominated under subsection(1)(c) shall hold office for a term not exceeding three years from the date of appointment and may be eligible for reappointment for a further one term of three years.

(7) The Auditor-General shall provide secretariat services to theBoard and assign or appoint such support staff as may be necessaryfortheBoardtoeffectively performitsfunctions.

22. The principal Act is amended by repealing section 26andsubstitutingtherefor thefollowingnewsection—

Meetings and procedure of the Audit Advisory Board.

26. (1) The quorum for the meeting of theAuditAdvisoryBoardshallbeatleast threemembersoftheBoard.

• (2) The Chairperson shall convene and presideovermeetingsoftheBoard.

3. (3)The proceedings of the Audit AdvisoryBoard shall not beinvalidatedby reason ofa vacancy among the members. 4. 23.Theprincipal Actis amended byrepealing section 27andsubstitutingtherefor thefollowingnewsection—

Functions of the 27.Subject to section 10 of this Act and Audit AdvisoryBoard upon approval by the Auditor-General, the AuditAdvisoryBoardshallgenerallybe responsible for providing advisory on—

• (a) budget plans and estimates;
• (b) human resource management, strategic planning and development; and
• (c) any other matter that might be referred to theBoard by the AuditorGeneral.
• 24.The principal Act is amended by repealing section 31andsubstitutingtherefor thefollowingnewsection—

Auditprocesssteps. 31.(1) The audit process shall be as follows--

• (a) for all audits or investigations, the Auditor-Generalshallinformthe ·accountingofficerofanentitytobe audited'orinvestigatedbefore commencement of the audit;
• (b) at thebeginning of an audit of a State Organ or public entity,an entry

Repeal and substitution of section26of Cap. 412B.

Repeal and substitution of section 27 of Cap. 412B.

Repeal and substitution of section31of Cap. 412B.

meetingshallbeheldtodeliberate onthescopeofauditbetweenthe Auditor-General and 1accounting officer; and

• (c) the Auditor-General shall prepare andissue a report toParliament and the relevant County Assembly.
• (2)TheAccountingOfficershallwithin fourteendaysfromreceiptofanyauditreport submitaresponsetotheAuditor-General includingremedialactionsundertakento address audit findings.
• (3)Where an accounting officer fails to addressissuesraisedbytheAuditor-General to thesatisfactionof theAuditor-General,the accounting officer isliabletodisciplinary actionin accordancewith—
• (a)thetermsandconditionsof that accountingofficer'sappointment or employment;or
• (b) any provisions prescribed bythis Regulations made thereunder for the purposes of this section.

25. The principal Act is amended by repealing section 32.

• 26.Section 33 of the principal Act is amended
• (a)by deleting subsection(1) and substituting therefor the following newsubsection—
• (1)Reportsby aninternal auditor whichhave beendeliberatedonandadoptedbyanAudit Committeeofanentityshallbesubmittedbythe accountingofficertotheAuditor-General.
• (b) in subsection (2), by inserting the expression "and (5)"immediately after expression"Article 229(4)".

27. Section 34 of the principal Act is amended—-

Repeal of section 32 of Cap. 412B.

Amendment of section 33 of Cap. 412B.

Amendment of section 34 of Cap. 412B.

• (a) in the marginal note,by deleting gtheword "periodic" and substituting therefor the word "special"'; and
• (b) by deleting the word "periodic" and substituting therefor the word"special".
• 28.Section 35 of theprincipal Act is amended by deleting the words"public entities"and substituting therefor the words"entities funded and receiving public funds".
• 29.Section 36 of the principal Act is amended
• (a) in subsection (1) —
• (i)byinserting the words "among others" immediately after theword"examine";and
• (ii) by deleting the words "public money" and substituting thereforthewords"public resources";
• (b) in subsection (2), by deleting the words"within six months"andsubstitutingtherefor thewords"atany time".
• 30.The principal Act is amended by repealing section 37andsubstitutingthereforthefollowingnewsection

Forensic Audits. 37.The Auditor-General may,onhis or her initiative or upon request, conduct forensic or investigative audits to establish anyfraud,corruption,financialimproprieties or misuse of public resources.

• 31.Section 38 of the principal Act is amended by inserting gthe words "economically,efficiently and" immediately after the word "lawfully and in".
• 32.The principal Act is amended byinserting the following new sections immediately aftersection 38—

Citizen accountability audits.

38A.TheAuditor-Generalmayconduct periodic citizen accountability audits upon request, or at her or his own initiative,to ensurepubliccontributionorparticipationin the audit process pursuant to Article 10 and 201of the Constitution.

Amendment of section35ofCap. 412B.

Amendmentof section36of Cap. 412B.

Repeal and substitution of section 37 of Cap. 412B.

Amendment of section38 of Cap. 412B.

Insertion of new sections in Cap. 412B.

Compliance audits.

Any other audit.

38B.TheAuditor-Generalmayconduct complianceauditstoexaminewhethera publicentityhascompliedwithrelevant laws,regulations and policies in the management ofpublicresources.

38C.TheAuditor-Generalmayconduct anyotherauditthatheorshemaydeem necessary for better carrying out of his or her functions under thisAct.

• 33.Section 39 of the principal Act is amended—
• (a) byinsertingthefollowingnewsubsections immediately aftersubsection(3)—
• "(4)Where an audit report has been submitted to Parliamentor therelevantCountyAssembly,the SpeakersofParliamentorrelevantCounty AssemblyshallinvitetheAuditor-Generalto presentthereportbeforeParliamentorrelevant CountyAssembly.
• (5)Within one month after Parliament or a CountyAssemblyhasdebatedandconsideredthe reportoftheAuditor-Generalandmade recommendations,a State Organ or a public entity thathad been audited shall,as a preliminary step, submit areport toParliament or therelevant County Assemblywith a copytotheAuditor-Generalon howithasaddressed therecommendations.
• (6)Within sixmonths after Parliament ora relevant CountyAssembly has made recommendations, the State Organ or public entity thathadbeenauditedshallsubmitareportto Parliamentor therelevantCountyAssemblywitha copytothe Auditor-General on howithas addressedtherecommendationsoftheprevious year's audit."
• 34.The principal Act is amended by repealing section

40.

Amendmentof section 39 of Cap. 412B.

Repeal of section 40 of Cap.412B.

• 35.Section 41of theprincipal Act isamended in and substituting therefor the words"rental income"".
• 36.The principal Act is amended by repealing section 42.
• 37.TheprincipalAct is amended byinserting the following new section immediately after section 41—-

Establishment of Public Audit Fund.

41A.(1) There is established a Fund to beknown asthePublicAudit Fund.

Cap.412A.

(2)The administrationof the Public AuditFundshallbeinaccordancewith the Public Finance Management Act, 2012.

(3)TheAuditor-Generalshallusethe Fundtomeettheexpenditureoftheaudit mandate asprovidedin theConstitutionand this Act.

• 38.Section 44 of the principal Act is amended in subsection (1) by deleting the expression "section 41" and substituting therefor theexpression"section 43".

39.Section 45 of the principal Act is amended by deleting subsection (3) and substituting therefor the followingnewsubsection—

(3)Within seven days upon submitting the report to Parliament, the Auditor-General shall publish and publicize the report on the official website or otherpublic spaces.

• 40.Section 46 of the principal Act is amended
• (a) by deleting the word "accounts"and substituting therefor thewords"financialstatements";and
• (b) by deleting the word "annual" and substituting therefor the word"audit".

41.Section 48 of the principal Act is amended in subsection(2) by deleting the words"from the public funds" andsubstitutingthereforthewordsorentrustedwithpublic resources".

• 42.Section 49 of the principal Act is amended—

Amendmentof section 41 of Cap. 412B.

Repeal of section 42 of Cap.412B.

Insertionof new section in Cap. 412B.

Amendment of section 44 of Cap. 412B.

Amendmentof section 45 of Cap. 412B.

Amendmentof section 46 of Cap. 412B.

Amendment of section 48 of Cap. 412B.

Amendmentof section 49 of Cap. 412B.

| ThePublicAudit(Amendment)Bill,2025 | | |-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------| | (a)by deleting subsection (3) and substituting therefor the following new subsection-- (3) Within seven days of submitting the report, theAuditor-Generalshallpublishandpublicizethe report on the official website or other public spaces. (b)by deleting subsection (4),and substituting therefor thefollowingnewsubsection-- (4) Within three months following the expiry of the seven days referred to under subsection (2), Parliamentor therelevant countyassemblyshall discuss andissuerecommendationson thereport. 43.The principal Act is amended by repealing section 50. | Repeal of section 50of Cap.412B. | | 44.The principal Act is amended by repealing section 51. | Repeal of section 51 of Cap.412B. | | 45.Section 54of theprincipalAct isamended by deleting the words“inhis audit report”andsubstituting | Amendment of section54ofCap. 412B | | therefor the words"prepare a report". | | | 46.Section 58 of the principal Act is amended— | Amendment of section58 of Cap. | | (a) in subsection (1), by deleting the word “officer”and substituting therefor the word“staff”;and (b) in subsection (2) —— | 412B. | | (i) by deleting the words “an officer"and substituting therefor thewords"a staff';and | | | (ii) bydeletingthewords“auditee"and substituting therefor the words “audited entity". | | | 47.Section59 of theprincipalAct is amended by deleting subsection (l)andsubstituting therefor the followingnewsubsection- | Amendmentof section59ofCap. 412B. | | (1)Astaffof theOffice of the Auditor- Generalwhohasaninterestinamatterunder considerationbytheauditedentityshalldisclose in writing,thenature ofthatinterest andshallnot participate in any auditing exercise relating to thatentity. | |

48.Section 61 of the principal Act is amended in subsection (1) by deleting the word "officer"wherever it appears and substituting therefor the word ""staff'.

49.The principal Act is amended by repealing section 64andsubstitutingthereforthefollowingnewsection—

Powers to engage other agencies.

64(1) Where the Auditor-General establishes that any person, supplier, companyorauditedentityhasbeen involved in fraud or corrupt practice, the Auditor-Generalmaycollaboratewith other investigative, enforcement, regulatoryand oversight agencies including the National Police Service, Ethics and Anti-Corruption Commission, OfficeoftheDirectorofPublic ProsecutionandPublicProcurement AdministrativeReviewBoardand the National Treasuryfortheir action.

(2) Where the Auditor-General refers amattertothePublicProcurement Administrative Review Board,the Auditor-General may make recommendationsfordebarmentfrom future public procurement and asset disposal proceedings of a State organ or publicentitywithacopytotherelevant accounting officer.

50.The principal Act is amended by repealing section 67 and substituting therefor thefollowing new section—

Disallowable expenditure and uncollectedrevenue.

67.WheretheAuditor-General becomes awareof—

• (a) any payment made without due authority;or
• (b) any deficiency or loss occasionedbynegligenceor misconduct;or
• (c) any sum which ought to have been collected,butwas not,

Amendment of section61of Cap. 412B.

Repeal and substitutionof section 64 of Cap. 412B.

Repeal and substitutionof section 67 of Cap. 412B.

heorsheshallmakeareporton the disallowable expenditure and uncollected revenue toParliament and the relevant CountyAssembly.

Amendmentof Cap.412B. section68of

51.Section 68of the principal Act is amended by deleting thewords"CabinetSecretaryresponsibleformatters relating to finance"and substitutingtherefor the words "Auditor-General".

52.Section 72 of the principalAct is amended by inserting the words"subject to section 6 of the Access to Information Act, 2016"at the beginning of the sentence.

Amendmentof section72of Cap.412B.. Cap.7M.

I certify that thisprinted impression is a true copy oftheBill passed by theNationalAssembly on the11thMarch,2025

ClerkoftheNationalAssembly

Endorsedfor presentation totheSenateinaccordancewiththe provisions of Standing Order 142 of the National Assembly Standing Orders

Speaker

VafionalAssembly