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"id": 1471601,
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"type": "speech",
"speaker_name": "Mr. Ibrahim Mutwiri Kirimi",
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"content": "Thank you, Madam Temporary Speaker and hon. Senators. If there are particular substantive issues within financial statements, the Auditor-General may recommend for a forensic audit or a special audit. If a county assembly committee or a Senate committee has considered those reports, an Auditor-General may recommend for surcharge where there is a loss of money. They may also recommend an investigative body to take up the matter or reprimand a certain officer for any omission or commission within the financial statements."
}