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"content": "(Dr.) Edward Ouko): That part of the Constitution applies at several levels. There is the first level when you look at these documents and question the basis of the expenditure; how it has been instituted, recorded and spent in the books. ‘Lawfully’ means compliance with various laws, for example, the Public Finance Management (PFM) Act and other laws. Then there is the effectiveness element that looks at a bigger issue, for example, issues of impact, which are beyond the books. It looks at whether the reported expenditure translates into the impact which was expected, in this case, in the delivery of the services to the people."
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