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{
"id": 1414601,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414601/?format=api",
"text_counter": 340,
"type": "speech",
"speaker_name": "Migori County, Independent",
"speaker_title": "Hon. Fatuma Mohammed",
"speaker": null,
"content": " Hon. Deputy Speaker, thank you for giving me this opportunity. I beg to move: THAT, this House adopts the Report of the Special Funds Accounts Committee on its consideration of the Report of the Auditor-General on the Financial Statements for the Kenya Slum Upgrading Low-Cost Housing & Infrastructure Trust Fund for the Financial Years 2017/2018 to 2021/2022, and the Alcoholic Drinks Control Fund for the Financial Year 2017/2018, laid on the Table of the House on Wednesday, 18th October 2023."
},
{
"id": 1414602,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414602/?format=api",
"text_counter": 341,
"type": "speech",
"speaker_name": "Migori County, Independent",
"speaker_title": "Hon. Fatuma Mohammed",
"speaker": null,
"content": "The Committee received oral and written submissions from the following accounting officers:"
},
{
"id": 1414603,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414603/?format=api",
"text_counter": 342,
"type": "speech",
"speaker_name": "Migori County, Independent",
"speaker_title": "Hon. Fatuma Mohammed",
"speaker": null,
"content": "1. Mr. Charles Hinga, Principal Secretary, State Department for Housing and Urban Development. The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor"
},
{
"id": 1414604,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414604/?format=api",
"text_counter": 343,
"type": "speech",
"speaker_name": "Migori County, Independent",
"speaker_title": "Hon. Fatuma Mohammed",
"speaker": null,
"content": "2. Prof. John Muteti, Acting Chief Executive Officer (CEO), National Authority for the Campaign Against Drug Abuse (NACADA). Hon. Deputy Speaker, the oral and written submissions received formed the basis of observations, findings and recommendations of the Committee as outlined in this Report under each of the audit queries. They are also contained in the minutes and Hansard Reports of the Committee’s proceedings. During the examination of the audited reports, the Committee noted general observations which appear frequently within the two Funds in the various financial years. One of the audit queries arose because of the failure by the accounting officers to comply with the format prescribed by the Public Sector Accounting Standards Board (PSASB) in the presentation of financial statements. This led to inaccuracies, unexplained or unreconciled variances. The Committee recommends that the accounting officers ensure that all applicable accounting and financial controls, systems, standards, laws and procedures are followed in the preparation of the financial statements, in compliance with Public Finance Management (PFM) Act, 2012, and in accordance with the standards prescribed by the PSASB as per Regulation 101(4) of the Public Finance Management (National Government) Regulations, 2012."
},
{
"id": 1414605,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414605/?format=api",
"text_counter": 344,
"type": "scene",
"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "[The Deputy Speaker (Hon. Gladys Boss) left the Chair]"
},
{
"id": 1414606,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414606/?format=api",
"text_counter": 345,
"type": "scene",
"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "[The Temporary Speaker (Hon. Martha Wangari) took the Chair]"
},
{
"id": 1414607,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414607/?format=api",
"text_counter": 346,
"type": "speech",
"speaker_name": "Migori County, Independent",
"speaker_title": "Hon. Fatuma Mohammed",
"speaker": null,
"content": "Hon. Temporary Speaker, we observed that there was late submission of documents. Most of the audit queries raised by the Auditor-General emanated from failure by accounting officers to submit necessary documentation or explanation required during the audit process, as provided for in Section 31 of the Public Audit Act, 2015. The Committee recommends that the accounting officers ensure timely submission of accounting documentation that are required for audit verification during the audit, as per the provisions of Section 31(4) of the Public Audit Act, 2015. The Committee also observed that the accuracy of the cash and cash equivalents in the financial reports of the Funds could not be confirmed on account of bank receipts not recorded in the cash book. The accounting officers attributed the same to the failure by the beneficiaries to submit bank slips to facilitate the reconciliation of the receipts. They submitted that the bank statement did not have the details of the beneficiaries such as beneficiary’s name, national identification number and house number. The absence of the bank slips made it difficult to post the receipts in the cash book due to lack of the said details. The Committee recommends that the accounting officers engage the banks to develop a payment system that captures depositor’s details, including the national identification number and house number of the beneficiaries to ensure complete identification and reconciliation of receipts. The Committee also observed that the Kenya Slums Upgrading Low-cost Housing and Infrastructure Trust Fund (KENSUF) had pending bills of Ksh172,547,235 in the Financial Year 2021/2022, despite the Fund having a balance of Ksh518,262,835. Consequently, the Fund risks incurring significant unqualified interest costs and penalties due to delay in settling invoiced bills. In addition, failure to settle the bills during the year in which they relate adversely affects the provisions of the subsequent year which they must be settled as a first charge. During the examination of the audited reports, the Committee noted the following general observations which appear frequently with the two Funds in the various financial The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor"
},
{
"id": 1414608,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414608/?format=api",
"text_counter": 347,
"type": "speech",
"speaker_name": "Migori County, Independent",
"speaker_title": "Hon. Fatuma Mohammed",
"speaker": null,
"content": "years. We observed that some of the audit queries arise because of the failure by the accounting officers to comply with the PSASB and presentation of the financial statements which led to inaccuracies, unexplained or unreconciled variances."
},
{
"id": 1414609,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414609/?format=api",
"text_counter": 348,
"type": "speech",
"speaker_name": "Migori County, Independent",
"speaker_title": "Hon. Fatuma Mohammed",
"speaker": null,
"content": "While considering the Report of the Auditor-General on the financial statements of the Alcoholic Drinks Control Fund for the Financial Year 2017/2018, the Committee observed that the Fund invested in Treasury Bills as follows. On 22nd May 2017, the Fund invested in 91 days Treasury Bills with a face value of Ksh500 million which matured on 23rd August 2017. The second investment was done on 22nd January 2018 with a face value of Ksh200 million which matured on 23rd April 2018. The interest rate was 8.65 per cent. The Committee also observed that the funds from the investment of Treasury Bills totalling Ksh700 million were deposited in a bank account at the Co-operative Bank of Kenya, Ukulima Branch, Nairobi. Further, the accounting officer did not provide a break down or any documentary evidence for audit verification to support the expenditure of Ksh700 million received from the investment of Treasury Bills. He did not provide any documentary evidence indicating how Ksh700 million received from the investment of Treasury Bills and the interest earned was expended, considering that the licensing of alcohol outlets was undertaken by the counties as from 1st July 2018. The Committee recommends that within three months of the adoption of this Report, the Auditor-General will conduct a special audit of Ksh700 million received from the investment in Treasury Bills and the interest earned, and submit its findings to the National Assembly for further examination. Thank you, Hon. Temporary Speaker. I request Hon. Christine Ombaka, who is a committed Member of our Committee, to second the Motion."
},
{
"id": 1414610,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1414610/?format=api",
"text_counter": 349,
"type": "speech",
"speaker_name": "Siaya County, ODM",
"speaker_title": "Hon. (Dr.) Christine Ombaka",
"speaker": null,
"content": " Thank you, Hon. Temporary Speaker. I rise to second this Motion. As a Committee, we noticed that there is frequent lack of documentation that is required for auditing which causes delay. This is overwhelming because it sometimes takes two to three years to audit a firm. Complications arise sometimes when the accounting officer is not available because he has retired. Some of the challenges that emerge is that auditing is a good thing to do all the time, but it must be done at the relevant time. If it delays for too long, then you lose out on certain people who may answer certain questions that auditors require. The most important thing we, as a Committee, noted is that documentation is always missing, late or it is not up-to date. Hon. Temporary Speaker, I support and second the Motion. Thank you."
}
]
}