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{
    "id": 509516,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/509516/?format=api",
    "text_counter": 257,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "this House adopts the Reports of the Public Accounts Committee on:- (i) The Appropriations Account, Other Public Accounts and the Accounts for the Funds of the Government of Kenya for the Financial Year 2010/2011; (ii) The Appropriations Account, Other Public Accounts and the Accounts for the Funds of the Government of Kenya for the Financial Year 2011/2012; and; (iii) The Appropriations Account, Other Public Accounts and the Accounts for the Funds of the Government of Kenya for the Financial Year 2012/2013, laid on the Table of the House on Tuesday, December 2, 2014. The PAC has undertaken this mandate pursuant to Standing Order No.205(2) of the National Assembly, which provides that:- “The Public Accounts Committee shall be responsible for the examination of accounts showing the appropriations of the sum voted by the House to meet the public expenditure and of such other accounts laid before the House as the Committee may think fit.” The primary mandate of the PAC, therefore, is to oversee the expenditure of public funds by Ministries and Departments of Government; to ensure value for money and adherence to the Government financial regulations and procedures. The Committee executes its mandate on the basis of annual and special audit reports prepared by the Kenya National Audit Office (KENAO). In executing this mandate, the Committee has established certain guiding principles that it refers to constantly, repeatedly and persistently. The first set of principles is the constitutional principles on public finance. Article 201 of the Constitution enacts fundamental principles that shall guide all aspects of public finance in the Republic. These principles include inter alia :- (i) that there shall be openness and accountability including public participation in financial matters; (ii) that public money shall be used in a prudent and responsible way; (iii) that financial management shall be responsible and fiscal reporting shall be clear. The PAC places a very high premium on these principles among others. They have guided us throughout the exercise and the process of putting these three reports together. The other principle that guides the Committee is the principle of direct personal liability. Article 226(5) of the Constitution is clear that if the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions, the person is liable for any loss arising from that use and shall make good the loss, whether the person remains the holder of the office or not. The PAC has upheld The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
}