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"content": "I would kindly ask Members to look at Sections 148 and 149 of the Public Finance Management Act ask themselves this question. Who is in charge of financial matters under Article 226 of the Constitution? Article 226 itself states:- “(1) An act of parliament shall provide for- (a) the keeping of financial records and auditing of accounts of all governments and other public entities and prescribe other measures for securing efficiency and transparent fiscal management.” - That is the genesis of the Public Finance Management Act. “(b) the designation of an accounting officer in every public entity at the national and county level.” Actually as it is, under that Constitution, in fact the County Assembly has the mandate to even summon those accounting officers. They appear before them and answer on any query regarding financial systems. Actually, paragraph 2 states very clearly that county public entities shall be accountable to the County Assembly for financial management. So, in these entities, the governor is not included Hon. Members, paragraph 5 of Article 226 states that: “if the holder of a public office including, a political office, directs or approves the use of public funds contrary to the law on instructions, the person is liable for any loss arising from that and shall make good the loss, whether the person remains the holder of the office or not.” What this states is this - it goes on and says that “if a public officer directs or approves”. Basically the question before this House would be this: Did the Governor approve for the procurement of maize seed that was specifically not supposed to germinate? Absolutely not! As a matter of policy, the governor - in the CEC, he sat and approved a budget where maize was to be purchased and distributed to the citizens. He did that but did he say that “you go and procure maize seed that does not germinate.” Certainly not! So, the person who will be responsible is that accounting officer, the tender committee, whose appointment the Governor does not participate in; this is very clear under the law. So, where would he be faulted? Matters touching on procurement are actually provided for under Article 227 of the Constitution and that is from where the Public Procurement law springs. Actually paragraph 2 states that an Act of Parliament shall prescribe the framework within which policies relating to procurement and asset disposal shall be implemented. So, on matters touching on implementation of policies, does the governor have a role? The governor has a role at the point of policy formulation. That is a fact. That is what the governor has done. It was proved that the tender committee is in place and the accounting officers are also in place, this is not in dispute. So the governor has performed his role. The question that now lingers in our mind is this; has the governor then violated the Constitution of Kenya? Certainly not! The provisions that are actually cited, being a chief executive officer does not mean that you become a driver or departmental head. Actually, it is going to be a very painful thing for governors, if this impeachment is going to pass, because it is going to be very easy for a political opponent of a governor to go and tell an accounting officer to mess up because if they mess up, it becomes ground for 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."
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