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{
"id": 1550042,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550042/?format=api",
"text_counter": 321,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "Ministry of Water, Sanitation and Irrigation had material misstatements in their financial reports, affecting large infrastructure projects. Therefore, whereas they have certified public accountants working in those offices, such misstatements still form key findings of the Committee."
},
{
"id": 1550043,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550043/?format=api",
"text_counter": 322,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "There were issues of violation of the International Public Sector Accounting Standards (IPSAS), which require that financial statements must be reliable, comparable and free from material misstatement. What gets measured gets managed. However, when those particular reasons are not measured, it becomes difficult to manage them. Without proper accounting and reconciliation, mismanagement will definitely be inevitable. Financial transparency requires that we have real-time record-keeping and timely submission of documents for audit. However, as noted in the Committee Report, some State Departments, for example, the State Department for Early Learning and Basic Education, failed to submit procurement documentation for the construction of classrooms for the Competency Based Curriculum (CBC). This raises serious concerns about financial capacity in the education sector. Section 68 of the Public Finance Management (PFM) Act mandates that there must be timely reports, yet those institutions ignored that requirement. The late submission of those financial statements led to unnecessary delays. That is something that needs attention. The Public Procurement and Asset Disposal Act of 2015 provides clear guidelines on competitive bidding and value for money. However, we still see very many entities like the State Department for Public Works, which single-handedly contracted Prosoya Kenya Limited thus bypassing a competitive procurement process. There must be strict adherence to the Public Procurement and Asset Disposal Act. Again, we have professionals who work in those areas and they understand the law. They know what they need to do but they do not do it. For Government spending to be effective, it must be subject to strict financial discipline or else it becomes a source of waste and corruption. There must be strict adherence to procurement controls; otherwise the Government risks huge financial haemorrhage and reduced service delivery to the people when those protocols are not adhered to. A matter that occurs every year is unresolved prior-year audit issues. We had a discussion with the Auditor-General a few weeks ago and she would say: “As per my other reports or as per my earlier reports.” Matters debated in this House and those raised by this Committee end up recurring in subsequent financial years. Therefore, I urge all accounting officers to ensure that matters that are unresolved in a given audit report are resolved before the next financial year. What are the Committee recommendations? There is need to strengthen financial management systems to ensure compliance with IPSAS and International Financial Reporting Standards (IFRS). I love the recommendation made by the PAC, one of them being mandatory continuous professional development for Government accountants that must be enforced by the Institute of Certified Public Accountants (ICPA). There must be implementation of real- time financial reporting systems so that we enhance accuracy and reduce end-year reconciliations. Strong financial controls are not just about compliance but also about ensuring that there is fiscal sustainability. The Committee also recommends enforcing timely submission of audit documentation. All accounting officers must adhere to audit timelines because delayed reports undermine accountability and also delay remedial actions. The PAC recommends that there must be penalties imposed on officers who fail to timely submit audit documentation as contained in the PFM Act. They must also enhance procurement oversight with the need to have e-Procurement across all Government entities. This will ensure that there is more compliance and transparency 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": 1550044,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550044/?format=api",
"text_counter": 323,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "in procurement. Every shilling that is wasted in procurement is a shilling that is stolen from the public, as stated by the African Development Bank (AfDB)."
},
{
"id": 1550045,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550045/?format=api",
"text_counter": 324,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "Lastly, the Committee recommends that some particular individuals be investigated by the Ethics and Anti-Corruption Commission (EACC) and the Directorate of Criminal Investigations (DCI). I hope the EACC and the DCI will collaborate to expedite the investigations envisaged by the Committee in this Report. Hon. Temporary Speaker, in addition to the work being done by the PAC, all Departmental Committees must properly scrutinise the budgets of their State departments. The corruption and theft that take place, and what is uncovered by the Auditor-General and the Public Accounts Committee was actually budgeted for. It is what we call \"budgeted corruption\". Therefore, all of us, through our various oversight committees, must ensure that we scrutinise the budgets. We must examine the budget implementation programmes to see how those particular entities execute them, so that we do not wait until the tail-end, during the audit, for those matters to come to light."
},
{
"id": 1550046,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550046/?format=api",
"text_counter": 325,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "A notable piece of legislation that this House passed, which will help experts in the auditing process, is the Public Audit (Amendment) Bill. It will reduce the time required for financial statements to be presented to the Auditor-General. We gave the Office of the Auditor- General additional powers to enable her office carry out audit work more effectively."
},
{
"id": 1550047,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550047/?format=api",
"text_counter": 326,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "I thank the Committee for a job well done. Thank you, Hon. Temporary Speaker."
},
{
"id": 1550048,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550048/?format=api",
"text_counter": 327,
"type": "speech",
"speaker_name": "Hon. Farah Maalim",
"speaker_title": "The Temporary Speaker",
"speaker": {
"id": 16,
"legal_name": "Farah Maalim Mohamed",
"slug": "farah-maalim"
},
"content": " Hon. Suleka Harun."
},
{
"id": 1550049,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550049/?format=api",
"text_counter": 328,
"type": "speech",
"speaker_name": "Nominated, ODM",
"speaker_title": "Hon. Suleka Harun",
"speaker": null,
"content": " Thank you very much, Hon. Temporary Speaker, for giving me an opportunity to contribute to the debate on the Report that has been presented by the PAC Chairman. I congratulate them. The team is relatively new. I am sure that this is the first Report they have presented to the House. We are excited because they have done an excellent job."
},
{
"id": 1550050,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550050/?format=api",
"text_counter": 329,
"type": "speech",
"speaker_name": "Nominated, ODM",
"speaker_title": "Hon. Suleka Harun",
"speaker": null,
"content": "As I support the Report, I must highlight that pending bills remain a challenge in this country. They affect suppliers and small businesses, leading to liquidity problems. Businesses close down in some cases. Pending bills not only affect suppliers, but they also affect the overall performance of the economy. The main reason for this is the cash accounting basis that is used by our Government. I wish the Government had rolled out the accrual basis accounting system, which would solve most of these issues. It would enhance accuracy and usefulness of financial information. It is one of the best accounting methods to use. It allows expenses to be carried forward to the next financial year, where they can be captured properly. This eliminates the issue of pending bills."
},
{
"id": 1550051,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1550051/?format=api",
"text_counter": 330,
"type": "speech",
"speaker_name": "Nominated, ODM",
"speaker_title": "Hon. Suleka Harun",
"speaker": null,
"content": "The Ministries, Departments and Agencies (MDAs) should ensure a smooth procurement process. Most of the pending bills are caused by delays in procurement processes, project implementation or during the planning stage. When we prepare a budget for a financial year, we should take into account all other possible factors."
}
]
}