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    "id": 381920,
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    "content": "to run for three years, you break up that figure over three years and provide allocations over a three year period. In the procurement process, there is the Public Procurement and Disposal Act. The Public Finance Management Act requires, under Section 21, that all procurements by county governments must be in accordance with the Public Procurement and Disposal Act. So, it is important that the county governments commit themselves to comply with these existing financial regulations, otherwise they risk being surcharged for misuse and misappropriation of funds. They risk other penalties provided for in these relevant Acts. Article 185 of the Constitution vests the legislative authority of the county in the County Assembly and provides that the County Assembly exercises oversight over the County Executive and any other county Executive organ. In Sub-Article 4, the County Assembly is mandated to receive and approve plans and policies for the management and exploitation of the county’s resources and development and management of its infrastructure and institutions. It is, therefore, imperative that the approval of county assemblies is sought for in approving estimates of expenditures as provided for in the Public Finance Management Act, Section 131. It is very clear that all budgets prepared by the county governments must be approved by the county assemblies. If that has not been done, the County Executive cannot spend that money. If they spend, they will be held responsible. But at the same time, all plans and policies for management and exploitation of resources, development projects and all the activities, must actually be approved by the county assemblies. So, the County Assembly has a significant role in this regard and the public will hold them accountable if they fail in this respect. From 1st September this year, quarterly expenditure reports for the next financial year’s budget will be required to be submitted by the county governments to the Controller of Budget and, subsequently, to Parliament. It is important for the county governments to know that accountability is not after five years, but on quarterly basis. They need to appreciate that. The Senate Committee on Finance will soon summon the county executive officers in charge of finance in some of the counties in the exercise of its mandate under Article 96 (3). They will be required to give explanations on their budgeted expenditure to ensure that they are in line with the gazetted functions. Under the Constitution this House has the power and the mandate to demand explanations from the county executives, particularly to ensure that expenditures are aligned with the functions and those counties do not spend money the way they are doing it. The Committee will start visits to various counties to ascertain whether the county treasuries are operating in compliance with the Public Finance Management Act on the accounting for revenues and expenditures. Lastly, there is need for the County government to sober up and observe austerity measures in designing their budgets and aligning them with priority areas such as health, water, education, women and youth programmes and so forth. There is a lot that the county governments can do which can impact on the people immediately in terms of poverty reduction and growth of the The electronic version of the Senate Hansard Report is for information purposes only. A certified version of this Report can be obtained from the Hansard Editor, Senate."
}