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"id": 1414231,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1414231/?format=api",
"text_counter": 271,
"type": "speech",
"speaker_name": "Mwingi Central, WDM",
"speaker_title": "Hon. Gideon Mulyungi",
"speaker": null,
"content": "account managers and recommended that the National Treasury should ensure timely and adequate disbursement of funds to the NG-CDF Board for immediate release to the constituencies. Hon. Temporary Speaker, the Committee also observed that in all the constituencies examined, documents were availed late for verification during the audit period. It recommended that the accounting officer should ensure that the Fund Account Managers comply with the provisions of Section 62(1) (b) and (c) of the Public Audit Act No.34 of 2015, which provides that a person shall not - without justification - fail to provide information required under this Act, and without justification, fail to provide information within reasonable time that is required under this Act. The Committee also made some general observations and commendations on issues that cut across five constituencies in Vihiga County as follows: Firstly, in regard to reallocation and use of emergency funds, it observed that some of the projects funded using the funds did not meet the threshold of Section 6(2) and 8 of the National Government Constituencies Development Fund (NG-CDF) Act, 2015. The Committee recommended that the NG-CDF Board should ensure that the Fund Account Managers comply with the provisions of Section 6(2) and 8 of the NG-CDF Act 2015, which provides that once funds are allocated for a particular project, they shall remain allocated for that project and may only be re-allocated for any other purpose during the financial year with the approval of the Board, and in Section 8(1), a portion of the Fund, equivalent to five per centum (hereinafter referred to as the \"Emergency Reserve\") shall remain unallocated and shall be available for emergencies that may occur within the Constituency. In Section 8(2), it provides that the constituency committee shall determine the allocation of the emergency reserve in accordance with the Act, and in Section 8(3), it provides that emergency shall be construed to mean an urgent, unforeseen need for expenditure for which it is in the opinion of the committee that it cannot be delayed until the next financial year without harming the public interest of the constituents. Secondly, in respect to pending ongoing projects, the Committee observed that the critical cause of them being common in their constituencies was partial allocation of funds for projects. It, therefore, recommends that the NG-CDF Board should, with immediate effect discourage the partial allocation of funds and ensure that the projects are completed at most within two financial years. Further, the NG-CDF Committee should ensure proper costing of the projects is done through consultation with the relevant Government and departments to ensure realistic cost estimates. The NG-CDF Board should also come up with a realistic policy framework of costing projects for each constituency by the end of the first quarter of the Financial Year 2023/2024 which is informed by the cost of materials and transportation, taxes, inflation index and the typography of each constituency. Thirdly, the Committee observed that there was poor coordination between the Office of the Auditor-General and the Fund Account Managers, particularly regarding the timely response to audit queries. The Committee further observed that there is a need for the NG- CDF Board to inform Fund Account Managers across the country to respond to audit queries promptly. The Committee recommended the NG-CDF Board to issue an administrative circular directing Fund Account Managers to comply with the provisions of the Constitution, 2010, the Public Audit Act No.34 of 2015, the Public Finance Management Act No.18 of 2012 and the Public Procurement and Asset Disposal Act No.33 of 2015. The Board ensures the Fund Account Managers maintain the original project management files at the NG-CDF office, or the duplicates are maintained at the project committees at the project sites to ensure that documents are available at the time of audit; and ensures that constituencies’ committees employ qualified accountants for the constituencies’ offices beginning the Financial Year The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor"
}