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"content": "(Question, that the new clause be read a Second Time, proposed)"
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"content": "(Question, that the new clause be read a Second Time, put and agreed to)"
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"content": "(Question, that the new clause be added to the Bill, put and agreed to)"
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"content": "New Clause 1C"
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"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
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"content": "THAT, the principal Act be amended by inserting the following new clause immediately after the proposed New Clause 1B—"
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"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "Amendment of 1C. The principal Act is amended in Section 68— Section 68 of (a) in the introductory statement by inserting the words “or the Cap. 412A. Auditor-General under Article 229(7) of the Constitution” immediately after the word “Constitution”. 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."
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"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
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"content": "(b) in subsection (2) by deleting the words “three months” appearing in paragraph (k) and substituting therefor the words “two months”; (c) in subsection (4) (b) by inserting the words” Auditor General” immediately after the word “national Treasury”; and, (d) by inserting the following subsection immediately after sub- section (4) — “(4A) An accounting officer who does not implement the recommendations made under sub-section (4) shall be liable to the penalty provided for under section 199.”"
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"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "( The new clause was read a First Time)"
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"type": "speech",
"speaker_name": "Hon. David Ochieng’",
"speaker_title": "The Temporary Chairman",
"speaker": null,
"content": " Mover."
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"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
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"content": " Hon. Temporary Chairman, I beg to move that New Clause 1C be now read a Second Time. Section 68(4) of the PFM Act is only concerned with recommendations in respect of a report submitted by the Controller of Budget. It is silent on the responsibility of accounting officers in implementing Parliament's recommendations in respect to a report submitted by the Auditor-General. Further, the proposed amendment seeks to provide time for submission of financial statements by public entities to two months. The fundamental amendment here is that, when the audit committees consider reports of the Auditor-General and make recommendations, there is no requirement in law for accounting officers to consider recommendations passed by this House. That is why, in all audit reports, you find there is a recurring report as to what happened in the previous year. You will find the same recommendation being made the following year. This provision will now require accounting officers to follow the recommendations made by this House after the consideration of the audited reports by the Auditor-General."
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