{"id":1471601,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1471601/?format=json","text_counter":245,"type":"speech","speaker_name":"Mr. Ibrahim Mutwiri Kirimi","speaker_title":"","speaker":null,"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."}