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{
    "id": 423605,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/423605/?format=api",
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    "content": "It is our duty, as Parliament, to require the Executive, both at national and county levels, to follow rules related to financial operations and to openly report to Parliament on the exercise of their powers and resources granted. As regards the county governments, the Constitution contemplates two levels of oversight; at the county level by the assemblies and at the national level by the Senate. Article 96 clearly requires the Senate to exercise oversight over revenues allocated to county governments. This mandate is given effect in the Public Finance Management Act; Section 8(1) (c) says:- “8(1) The Committee of the Senate established to deal with budgetary and financial matters has responsibilities for the following matters, in addition to the functions set out in the Standing Orders— (c) examine financial statements and other documents submitted to the Senate under Part IV of this Act, and make recommendations to the Senate for improving the management of government’s public finances; and---.” Mr. Speaker, Sir, Article 226 of the Constitution further requires the county assemblies to also exercise oversight of financial management in the counties. This mandate is given effect also in the Public Finance Management Act, Section 149 which says:- “149. (1) An accounting officer is accountable to the county assembly for ensuring that the resources of the entity for which the officer is designated are used in a way that is— (a) lawful and authorised; and (b) effective, efficient, economical and transparent.” Mr. Speaker, Sir, consequent to the above provisions, the Constitution in Article 229 provides that the Auditor-General prepares annual audit reports of the counties and submits them to Parliament and county assemblies, which must consider them within three months and take appropriate action. We have now received these reports and will commence their considerations soon in an objective and impartial manner. Mr. Speaker, Sir, the same reports have also been sent to the counties. We urge all the county assemblies to deliberate on these reports through the relevant committees and take appropriate action as provided for in law. It is the responsibility of each of the clerks of the assemblies to forward these reports to the relevant committees for tabling and consideration. Procedurally, the committees will invite officers from the office of the Auditor-General to present the queries in the report in a meeting in which the county government entity will also provide responses. This will be the same procedure our committee will adopt in examining these reports. The report of the committee together with the recommendations will be tabled before the assemblies in the counties for consideration and action in the same way that we will also submit our recommendations to this House. Mr. Speaker, Sir, we also urge each county government to prepare a written response to the audit queries raised in the reports within two weeks of receiving the same and submit them to the Auditor-General with copies to the Senate and respective county assemblies. It is traditional parliamentary practice that such reports furnished to Parliament are not published until they are tabled in the House. In recent weeks, these 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."
}