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{
    "id": 1408793,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1408793/?format=api",
    "text_counter": 241,
    "type": "speech",
    "speaker_name": "Sen. M. Kajwang’",
    "speaker_title": "",
    "speaker": {
        "id": 13162,
        "legal_name": "Moses Otieno Kajwang'",
        "slug": "moses-otieno-kajwang"
    },
    "content": "Financial statements prepared under the International Public Sector Accounting Standards (IPSAS) and prescribed by the Public Sector Accounting Standards Board (PSASB) are critical in decision making process in counties as well as accountability. The committee has planned engagements with these professional bodies - the Institute of Certified Public Accountants of Kenya (ICPAK), the Institute of Human Resource Management (IHRM) and the Kenya Institute of Supplies Management (KISM). These are regulated professions and are regulated through Acts of Parliament. We would like to meet them in a bid to come up with a proper framework of collaboration so that professionals perform their duties with the level and care of skill expected in their field and also recommend disciplinary process for their members who fail to adhere to the standards. Mr. Temporary Speaker, Sir, I am glad to know that, so far, as the Chairperson of the Committee, I had an engagement with the OAG during their annual planning retreat in Mombasa over the weekend, where we shared our concerns on professional responsibility. The Institute of Certified Public Accountants of Kenya (ICPAK) has since responded, even though through a press statement, to some of the issues that have emerged from the Senate deliberation. Mr. Temporary Speaker, Sir, it is comforting that professional bodies are taking note of what is happening in the Senate. The Auditor-General has also cited in its reports that some county entities seem to be in serious or persistent material breach of their financial management principles. The committee has noted that some entities, for example, Nairobi, Kisumu, Baringo, and Tana River counties have had adverse opinions for more than three consecutive years. As a result, the committee is considering invoking the provisions of Article 225(3) and Section 96(1) of the Public Finance Management Act on the stoppage of funds. Stoppage of funds is a serious measure aimed at addressing governance and financial integrity issues. It is part of a broader framework of accountability and oversight to ensure responsible use of public funds and delivery of services to citizens. Mr. Temporary Speaker, Sir, on the conversation around the stoppage of funds, allow me to emphasize what one of my Members, Sen. Okiya Omtatah had raised. That if you stop the flow of funds to counties because of an errant governor, you are punishing the masses. So, we must find ways of punishing errant persons. Article 225 (3) is a very lengthy process, but we can find a roundabout way of perhaps stopping the privileges and benefits that go to the ruling classes in counties, rather than stopping the flow of funds for medicine and other critical infrastructure to counties. In conclusion, I wish to thank the Members of the committee and the dedicated secretariat that usually sits for long hours to ensure we reduce the backlog of audit reports. The committee will continue to use various strategies, including subcommittees and merger of financial years, to shift to a more proactive mandate and to ensure the Senate is current in its interventions. Mr. Temporary Speaker, Sir, I would wish to report to the House that we are currently dealing with the next round of appearances that will go up to the financial year The electronic version of the Senate Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Director, Hansard and AudioServices, Senate."
}