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{
    "id": 1414604,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1414604/?format=api",
    "text_counter": 343,
    "type": "speech",
    "speaker_name": "Migori County, Independent",
    "speaker_title": "Hon. Fatuma Mohammed",
    "speaker": null,
    "content": "2. Prof. John Muteti, Acting Chief Executive Officer (CEO), National Authority for the Campaign Against Drug Abuse (NACADA). Hon. Deputy Speaker, the oral and written submissions received formed the basis of observations, findings and recommendations of the Committee as outlined in this Report under each of the audit queries. They are also contained in the minutes and Hansard Reports of the Committee’s proceedings. During the examination of the audited reports, the Committee noted general observations which appear frequently within the two Funds in the various financial years. One of the audit queries arose because of the failure by the accounting officers to comply with the format prescribed by the Public Sector Accounting Standards Board (PSASB) in the presentation of financial statements. This led to inaccuracies, unexplained or unreconciled variances. The Committee recommends that the accounting officers ensure that all applicable accounting and financial controls, systems, standards, laws and procedures are followed in the preparation of the financial statements, in compliance with Public Finance Management (PFM) Act, 2012, and in accordance with the standards prescribed by the PSASB as per Regulation 101(4) of the Public Finance Management (National Government) Regulations, 2012."
}