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"content": "Hon. Senators, as you have observed the Senate Majority Leader has laid on the Table of the Senate the report of the Auditor-General on the citizen’s accountability audit on public participation in the county budget making process for Financial Year 2021/2022. Article 201(a) of the Constitution requires openness, accountability and public participation in financial management. Article 196(1)(b) requires the county assembly to facilitate public participation and involvement in the legislative and other business of the county assembly and its committees. Further Section, 125(2) of the Public Finance Management Act, 2012 requires the County Executive Committee Member (CECM) for Finance, in each county, to ensure citizens participation in the planning and budgeting processes. Citizens accountability audit is the proactive approach in auditing where citizens play a key role in public resources management. Citizens participation in Kenya’s governance process is integral in all public decision-making processes. Citizens participation in the budget process is anchored in Article 1 of the Constitution, which vest all sovereign power to---"
}