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{
    "id": 1363118,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1363118/?format=api",
    "text_counter": 1065,
    "type": "speech",
    "speaker_name": "Mr. Dickson Munene",
    "speaker_title": "",
    "speaker": null,
    "content": "In my opinion, it was premature. If they wanted to insist on bringing a charge against the misappropriation and misuse of county resources, then, it would have worked better to have a report of the external auditor who is carrying out audit at the moment. That is even further emphasized by a letter from the CECM, Finance. The letter appears in the bundle of documents on Page 31 of Volume II. The Public Finance Management (PFM) Act under Section 164 makes provision for the county treasury of the County Government to prepare and submit to the Auditor General the annual finance statements in respect of the county government in format to be prescribed by the Accounting Standards Board. She further indicates the document that usually accompany this. The statement would include the services for which the appropriated money was spent, the amount actually spent on each service, the status of each vote compared with the appropriation for the vote, a statement explaining any variations between the actual expenditure and the sums vote head and any other information specified by the county treasury. All this would have helped to explain those entries in the IFMS. If at all there was any issue, it would have been flagged."
}