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{
    "id": 1418292,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1418292/?format=api",
    "text_counter": 350,
    "type": "speech",
    "speaker_name": "Funyula, ODM",
    "speaker_title": "Hon. (Dr.) Ojiambo Oundo",
    "speaker": null,
    "content": "A Public Accounts Committee, Public Investment Committee or an oversight Committee is like a mortician. You examine what has already happened. I must commend the current Office of the Auditor-General. Their examination when auditing accounts is not just about financial audits. It is also about systems audit and human resource audits. That is why the issue of the Managing Director of EPRA came in for discussion. We want all Government Ministries, Departments and Agencies (MDAs) to focus their mind not only on financial reporting, but also on the entire system and enterprise risk planning. How do we start our work up to the end? That is because money is either lost or saved because the system is designed to do so. If we audit the system and find it is fool-proof, we will then be in a position to ensure that no public funds are lost. Hon. Temporary Speaker, the second important issue we need to look into is a recurrent problem. I can see it has been picked up in this Report as well. Specifically, in the observations in paragraph 12, there is late submission of supporting documentation. The country and all accountants must know that audit is a process. It is not an event. It is planned. If you look at the Audit Act and the Public Finance Management (PFM) Act, the process is very clear. This habit of accounting officers being unable to produce documents when the audit is taking place and then they rush with them when they are summoned by Public Investments Committee (PIC) or Public Accounts (PAC) must come to a complete stop. This is flouting rules and regulations. It gives the impression that the accounting officer has gone to cook data to support a wrong or an illegal entry. This is something we have debated all over. The wilful failure to provide documents should be punished as per the PFM Act."
}