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{
    "id": 1076200,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1076200/?format=api",
    "text_counter": 334,
    "type": "speech",
    "speaker_name": "Garissa Township, JP",
    "speaker_title": "Hon. Aden Duale",
    "speaker": {
        "id": 15,
        "legal_name": "Aden Bare Duale",
        "slug": "aden-duale"
    },
    "content": "Hon. Temporary Deputy Speaker, let us remind all accounting officers that according to Section 94 of the PFM Act, 2012, a disclaimer of opinion from the Auditor-General is a serious material breach of the measures needed to protect public funds and resources. Those 14 entities and their accounting officers, and the rest of the accounting officers, must be cognisant of Section 94 of the PFM Act, in terms of receiving a disclaimer of opinion. What are the consequences of an accounting officer for receiving a disclaimer opinion? As the Chairman has said, there are dire consequences. As we discuss the budget, they include the stoppage of funds as provided for under Article 225(3)(a) of the Constitution. If the Report of the Public Accounts Committee is adopted, those entities that received a disclaimer of opinion from the Auditor-General do not need to get more resources. You cannot be given resources when you cannot account for what you were given in the previous year."
}