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{
"id": 509534,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/509534/?format=api",
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"type": "speech",
"speaker_name": "Hon. Ababu",
"speaker_title": "",
"speaker": {
"id": 108,
"legal_name": "Ababu Tawfiq Pius Namwamba",
"slug": "ababu-namwamba"
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"content": "The audit, accordingly, raises three critical queries in respect of this expenditure. One, irregular cash transfers, two, undisclosed and unauthorised cash withdrawals and three, unaccounted for funds. The Committee classified this matter as grave. While the ends of national security are critical and must be jealously guarded by every Kenyan, the Committee, nonetheless, holds the view that confidentiality must not be used as a blanket to mask breaches of the Constitution, the law and the Government’s regulations, thereby occasioning loss and wastage of public funds. The Committee concluded that the existing and apparently long standing practice in this Ministry, namely the Ministry of State for Internal Security and Provincial Administration, is susceptible to abuse since the internal controls are vulnerable and lax, thus, exposing public funds to grave risk. It is the Committee’s considered position that the expenditure of Kshs2.853 billion was so opaque that it was impossible to tell with certainty if the funds had, indeed, been used for the intended purposes, or any State purpose at all, or to conclusively dispel the fear of possible loss, wastage, misapplication and pilferage. The Committee is emphatic that numerous transactions in respect of the funds violated Article 201 of the Constitution, Section 68 (1) of the Public Finance Management Act and Sections 5.5.11 and 6.7.1 of the Government Financial Regulations and Procedures. The violations included, one, concealing and or withholding critical details of the expenditure contrary to Article 201 of the Constitution, which requires openness, accountability, prudence and responsibility in the management of public funds, and further violation of Section 68 of the Public Finance Management Act, which provides as follows:- “An accounting Officer for a national government entity, Parliamentary Service Commission and the Judiciary shall be accountable to the National Assembly for ensuring that the resources of the respective entity for which he or she is the accounting officer are used in a way that is – a) lawful and authorised; and (b) effective, efficient, economical and transparent. (2) In the performance of a function under subsection (1), an accounting officer shall— (a) ensure that all expenditure made by the entity complies with subsection (1); (b) ensure that the entity keeps financial and accounting records that comply with this Act;” Part (c), provides for furnishing to the National Treasury and any other office, where relevant, with any information it may require to fulfill its functions under this Act. The Committee found that, that law was violated in this expenditure. The second violation is the irregular use of contra-entries for cross-cash transactions in a bid to circumvent the issuance of vouchers and receipts in violation of Section 5.5.11 of the Government Financial Regulations."
}