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{
    "id": 1169243,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1169243/?format=api",
    "text_counter": 234,
    "type": "speech",
    "speaker_name": "Sen. (Eng.) Hargura",
    "speaker_title": "",
    "speaker": {
        "id": 827,
        "legal_name": "Godana Hargura",
        "slug": "godana-hargura"
    },
    "content": "It is upon the counties to value and record that. However, none of them has done that valuation. It is an outstanding issue. Counties stand the risk of losing their assets to individuals because they have not been secured. (6) Irregular use of receipts as source without a fund. This is a case where counties have been collecting funds but they do not sweep it to the CRF or create a fund. For example, when health institutions generate funds, they are supposed to have a fund to deposit their money and use it in that institution but it should be audited separately. However, they do not do that. They just collect the money and spend. So, the fund cannot be audited because the money is not sent to CRF account. It is in a fund that cannot be audited. So, there are still those irregularities. (7) The issue of pending bills has been a problem, which has always been growing. There is lack of functional internal audit committees in most institutions although there is progress in this area. We have seen most of them having functional Internal Audit Committees. It is however work in progress in most of them. (8) Lack of risk management policy framework, which is also something auditors have always been picking. There is progress also in some areas. The report also contains specific recommendations for specific audit queries to each county. Hereby indicated as a chapter in the body of the report. It is also important to note that all recommendations contained in this report were arrived at through consensus of the Members of the Committee. We rarely vote. We discuss until we agree on the recommendations. Before I conclude, it is also important to note that the Committee appreciates the determination made by most county entities to appear physically before the Committee to present their responses and submissions. These acts have made much progress in the oversight role of the county entities as well as helping the management of the counties to understand what is expected of them by the Constitution and the laws in executing their mandate especially on accountability. These efforts have seen a good number of audit queries being resolved because of that engagement."
}