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{
    "id": 1232383,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1232383/?format=api",
    "text_counter": 268,
    "type": "speech",
    "speaker_name": "Sen. M. Kajwang’",
    "speaker_title": "",
    "speaker": {
        "id": 13162,
        "legal_name": "Moses Otieno Kajwang'",
        "slug": "moses-otieno-kajwang"
    },
    "content": "Mr. Deputy Speaker, Sir, the reports also revealed that most of the county entities were not able to apply proper accounting practices and their financial statements were characterized by lack of regular reconciliations. Subsequently, the lack of regular reconciliations resulted in variances between the Integrated Financial Management System (IFMIS) and the financial statement. This resulted in inadequate reporting and presented an inaccurate position of the financial operations of the county assemblies. Mr. Deputy Speaker Sir, the reports further revealed that a number of counties had weaknesses in executing their budgets. Most of the county entities did not adhere to their approved budget ceilings set for programmes, votes and sub-votes. Mr. Deputy Speaker Sir, the audit reports also revealed that the entities made payments outside the IFMIS, contrary to the Public Finance Management Act. The practice of processing transactions outside the IFMIS could be an avenue to bypass financial controls and may have led to misappropriation of funds. Mr. Deputy Speaker sir, the Committee further noted that most counties had weak human resource management, where most counties recruited staff without following due recruitment procedures in addition to absence of policy to determine optimal staffing levels. Mr. Deputy Speaker Sir, the Committee was also concerned about the delays in exchequer releases to the counties from the National Treasury, thereby hampering programme implementation and budget execution. This also occasioned penalties levied on the counties from the Kenya Revenue Authority (KRA) for non-remission of statutory deductions, putting a lot of strain on the county entities who found themselves in the circumstances out of their control. Mr. Deputy Speaker Sir, the Committee is in the process of adopting and tabling its report with recommendations of how to address the findings from the audit reports interrogated so far. Mr. Deputy Speaker, Sir, because we had agreed at the Liaison Committee that we present a very summarized version, we will be happy to table a more detailed report of our activities which will include the position of the Committee on Article 226(5) of the Constitution. Article 226(5) says that if a holder of a public office causes loss of public funds, that holder must make good whether they are in office or not. My Committee is considering inviting former governors where they have been cases where the Auditor-General has pointed fingers at them for causing loss of public funds. The other concern that this House has registered is that we are still dealing with Financial Year 2019/2020. In our detailed report, we shall be recommending that we will be setting sub committees to fast track and to ensure that we are up to date so that we can close Financial Year 2019/2020 by 30th June, 2023 and ensure that we look at the current financial year. Finally, it is important that as a Senate, 10 years after the commencement of devolution, we do a legislative impact assessment of the Public Finance Management"
}