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{
    "id": 367005,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/367005/?format=api",
    "text_counter": 115,
    "type": "speech",
    "speaker_name": "Hon. Kinoti",
    "speaker_title": "",
    "speaker": {
        "id": 1322,
        "legal_name": "Boniface Gatobu Kinoti",
        "slug": "boniface-gatobu-kinoti"
    },
    "content": "Hon. Speaker, Sir, I beg to support the Motion as amended and I wish to appreciate the amendment. The Kenyan people now have appreciated that we are a nation that does not operate in a vacuum. I wish to draw the attention of the House to the Constitution of Kenya, Article 229(4). It is about the Auditor-General: “(4) Within six months after the end of each financial year, the Auditor-General shall audit and report, in respect of that financial year---” I wish to point out that we do not operate in a vacuum; we operate with regard to international accounting standards; one of the major principles is the principle about accounting period. So it is worth noting that if funds were given in the 2012/2013 financial year, it would have been inappropriate, in accordance with international accounting standards, to take the Kshs4 billion to the 2013/2014 Financial Year. Since we appreciate international accounting standards, it is also worth appreciating the laws of this dear nation. One of the laws is that the constitutional mandate of this House has been given. I am happy that yesterday we emphasised that the CDF is by a law of this country provided for; this is the CDF Act. Now we have appreciated that those funds must be allocated as stated in the Act. One of the other roles that the Constitution has given this House is in Article 95; it is that one of the roles of the National Assembly is to determine the allocation of national revenue between the levels of government and to oversee expenditure of that revenue. The CDF, as we know it, has changed this country over the last 10 years it has been in existence; it is one of the best levels of devolution that we have in this country. The new Constitution has introduced another level of devolution in the form of the"
}