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    "id": 145332,
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    "content": "We also found the key issue of irregular retention of unspent surplus payment to the Exchequer, under Paragraph 347. The Committee noted the continuous behaviour of rushing to utilize unspent funds in the months preceding the closure of a financial year under the pretext of trying to avoid surrender of those funds to the Exchequer, an avenue that is likely to be abused and used to flout financial regulations. The Committee deplored the blatant abuse of law by the Ministry officials through failure to surrender unspent funds and preparing payments for services not rendered or goods that were not supplied in the first place. Mr. Temporary Deputy Speaker, Sir, under the Ministry of Agriculture, we found two glaring key issues. One is the issue of outstanding debts. The Agricultural Mechanization Services, Narok District that is the hire of tractors to organizations and individuals, under Paragraph 362. The Committee was appalled at the existence of the debts on prominent personalities and the lack of serious efforts of recovery for a long period. This issue of personalities, we might as well read as politicians. When you look at who these personalities are, they are either practicing politicians or people who graced the political landscape of this country and the ones who abuse their offices and lead to the loss of these colossal sums of money. The Committee recommends that the Accounting Officer should ensure that proper documents should be signed before contracts are given. The Committee also recommends that the Accounting Officer should ensure that the outstanding debt is fully recovered without further delay. Mr. Temporary Deputy Speaker, Sir, there is the key issue of renovation of fabricated offices and toilets, under Paragraph 364. Our Committee deplored the manner in which the contract agreement could not sufficiently protect public interest by providing for sanctions and penalties to the contractor in case of poor workmanship. The Committee, therefore, recommends that the Accounting Officer should ensure that further funds are paid to the contractor. The Committee also recommends that the Accounting Officer should, in future, ensure that when designing Government contracts, protection of public interest should be given as a paramount priority. My Committee further recommends that during the tendering process, the Accounting Officer should consider the requirement for a performance bond to safeguard public interest. Under the Ministry of Health, we found the following key issue; namely, under- expenditure and under-collection of Appropriations-in-Aid. This was under Paragraph 380. The Ministry failed to spend approximately 61 per cent of its vote. They failed to collect 87 per cent of the estimated receipts. How such an Accounting Officer can still be in office can only be found in two instances. It can be found either in fairy tales or in the Republic of Kenya. The Committee could not rule out that the absence of proper planning and utilization of resources by the Ministry was due to the inefficiency, incompetence or lack of good management. The Committee recommends that the Accounting Officer should always ensure that only funds for donor-funded projects, whose formalities are certain to be finalized are factored in the Budget so that other projects are not denied services/goods due to non- use of funds. Two, the Accounting Officer, in consultation with the Treasury, should put in place strict measures to ensure that revenue estimates are realistic."
}