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{
    "id": 1408868,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1408868/?format=api",
    "text_counter": 316,
    "type": "speech",
    "speaker_name": "Sen. M. Kajwang’",
    "speaker_title": "",
    "speaker": {
        "id": 13162,
        "legal_name": "Moses Otieno Kajwang'",
        "slug": "moses-otieno-kajwang"
    },
    "content": "challenge is lateness in submission of documents. Most accounting officers do not realise that this is an offence under the Public Audit Act, the PFM Act and the Constitution when you do not provide documents to the Auditor General (AG) for verification within the timelines prescribed therein. Mr. Temporary Speaker, Sir, my committee is considering giving effect to the Public Audit Act. One day, we will bring a recommendation to this House that those officers who frustrate the work of the OAG should be found guilty of violation of Section 52 of the Public Audit Act that says- “No public officer or custodian of public records should without justifiable reasons, prevent the AG from accessing those financial records.” Another common theme in most county assemblies is weak record management systems. Thus, it cast doubts on suitability and qualifications of the staff manning those record management systems. Mr. Temporary Speaker, Sir, the county assemblies have had a challenge in applying proper accounting practices as stipulated by the PSASB. Even though this report that we are laying excludes certain counties, I bring to the attention of the Senate that recently, there was an uproar within professional circles, particularly amongst accountants. When a county assembly came before the Senate and when we probed who had signed the financial statements, it emerged that it was somebody without the professional or functional capacity. It is not the first time we have seen that. We have seen county governments that have a budget and should know better to hire professionals to render professional services, using quacks and unqualified persons. As such, we have taken issue with the OAG that where financial statements are signed by quacks, they should not be admissible and the OAG should report to the Senate. The issue of reconciliations is a headache to most of the county assemblies as it is to most of the county executives. We have taken the view that persons have been hired to do reconciliations in these entities. Nowadays, we do not stop by pointing fingers at the Speaker or the Clerk of the County Assembly, we have got to the point of naming the officers ---"
}