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{
    "id": 1169237,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1169237/?format=api",
    "text_counter": 228,
    "type": "speech",
    "speaker_name": "Sen. (Eng.) Hargura",
    "speaker_title": "",
    "speaker": {
        "id": 827,
        "legal_name": "Godana Hargura",
        "slug": "godana-hargura"
    },
    "content": "assemblies on various dates during the session, where it considered reports of the Auditor-General. The Committee undertook some of the sittings at the county level, with the last one being in Mombasa to interrogated counties in the Mombasa Region Audit Hub. The sittings were primarily investigatory. The Committee received evidence from governors of the county executives as well as from the clerks of the county assemblies. Madam Temporary Speaker, in this Motion, my Committee presents four reports, listed as Volumes I, II, III and IV; that were considered and adopted by the Committee regarding county executives and county assemblies. The Committee examined the reports of the Auditor-General on the financial statements of both the county executives and county assemblies for financial years 2019/2020 and 2018/2019 and identified various fiduciary risks In both Financial years 2019/2020 and 2018/2019, the Auditor-General reported that county entities were struggling with provision of documents, an indication of poor record management at the counties. The Committee noted that the entities did not avail the relevant supporting documents to the auditors during the audit exercise. Only a few entities managed to produce them, while appearing before the committee hearing. The very documents could not be supplied to the auditors during the audit exercise. Madam Temporary Speaker, we have had a lot of problems with counties in regard to this issue. You could get a situation where the auditor says that the documents were not provided during the audit process, which is not a one-day engagement because they have an entry meeting where guidelines of what they intend to do are given. They also have an exit meeting where issues that are outstanding and need to be addressed are highlighted. After that, auditors write a management letter. Audit process is not a one-day thing because it is a process. It is after the lapse of that period that a draft audit report is done for the Auditor-General to sign. That is still a long period for county entities to address any issues. The unfortunate thing is that you may find they have not addressed issues or provided documents and it is two years down the line. The question that normally arises is: Why are documents not provided? Is it that they were not there and they get them later, or is it a case of incompetence of their staff? Those are issues that we have always raised with them. Madam Temporary Speaker, the Committee noted that various county entities did not apply proper accounting practices and their financial statements were characterized by lack of regular reconciliations. This practice resulted in inadequate reporting, thus not presenting an accurate position of their financial operations. The counties experienced poor record management, reflected by book keeping errors, casting doubt on the suitability of the qualifications of staff in the institutions and accounting department. Madam Temporary Speaker, one area that has been coming out is the use of the Integrated Financial Management Information System (IFMIS) in reconciliation. It is almost 10 years down the line, but you will find county entities not procuring through the IFMIS and having their records reconciled with the IFMIS records because auditors have to compare the two. Right now, you can do monthly reconciliation. However, counties do not do that for one reason or another."
}