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{
    "id": 1169241,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1169241/?format=api",
    "text_counter": 232,
    "type": "speech",
    "speaker_name": "Sen. (Eng.) Hargura",
    "speaker_title": "",
    "speaker": {
        "id": 827,
        "legal_name": "Godana Hargura",
        "slug": "godana-hargura"
    },
    "content": "you will find someone with an imprest given another imprest. A case of multiple imprests. The last case we had was Mombasa County Assembly where one individual had more than Kshs1 million outstanding imprest and multiple imprests. In some cases, those individuals are Members of County Assembly (MCAs). You will find the county assembly staff reluctant or scared to follow them up. You will end up with somebody keeping an imprest for a year and still getting more imprest. There are many areas where we need to follow up and make sure that the law is followed. As a result, of the highlighted inadequacies, the Auditor-General rendered different opinions ranging from disclaimer, adverse, qualified and very rarely unqualified. Looking at every volume, the report had a section indicated as general observation and recommendations. These are basically fiduciary risks. The section gives a summary of the recurring audit issues across the county entities in these reports. The general observation and recommendations contained in these reports are as follows- (1) Failure to submit documents for audit to the Office of the Auditor-General. We have always taken time to read the section of the law in the Public Finance Management Act, which clearly states that if an officer fails to provide documents without any acceptable reason, then it has penalties. We have endeavored to remind them that if it continues, those penalties need to be applied. (2) Lack of proper accounting and reconciliation, poor record keeping and unauthorized allocation of funds, non-compliance to the relevant laws by the county executives, payments made outside IFMIS which is contrary to the Public Finance Management Act and which has been put in place to make sure that payments can be tracked. However, you find some entities avoiding IFMIS so that they can do irregular payments. (3) Lack of approved staff establishment. This is an issue that should not have been there. This is because when the county governments are formed, one of the requirements is that they have to have an organogram, which needs to be approved and kept by the County Public Service Board (CPSB) for reference when recruiting. (4) Payments to the Council of Governors (CoGs) and County Assembly Forums (CAF). They are illegal because when public funds are paid to any entities, there must be a way of following what the entity does with those funds and how they are audited. We have been very clear on this. In the case of CoGs, the law is clear that they should be financed directly by the National Treasury. However, counties have always been paying them and audit queries have always been raised. We have been insisting that they should desist until there is a law in place. (5) Delay in project implementation. Lack of updated fixed assets register which has been an area where we fear that counties are going to lose assets especially the ones that have been inherited from the defunct local authorities. Counties are only giving registers of assets that they have acquired, what they have bought, the roads that they have constructed, the buildings and all that. In case of lands and what they have inherited, it is a process that has not ended. The Inter-Governmental Technical Relations Committee (IGTRC) has done an audit. It has given a report to every county entity to look at what has been inherited."
}