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{
    "id": 515762,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/515762/?format=api",
    "text_counter": 57,
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    "content": "On 4th March, 2015, Sen. (Dr.) Khalwale made reference to the same matter of the delayed submission by the Auditor-General of the reports of the county governments. Hon. Senators, from Sen. (Dr.) Khalwale’s Statement, I have distilled the following three issues that require the directions of the Chair:- (1) The alleged delay by the Auditor-General in submitting reports on the accounts of the county governments for Financial Year 2013/2014 and its implications on the constitutional provisions on the submission of the reports and impact on the work of the County Public Accounts and Investments Committee (CPAIC) and Parliament as a whole. (2) The constitutionality or otherwise of the resolution by the National Assembly regarding an audit of the socio-economic impact of the Constitution of Kenya, 2010, and whether that resolution had diverted the attention of the Auditor-General resulting in the alleged delay in submission of the reports. (3) Whether the provisions of Article 110(3) of the Constitution were observed in respect of the Public Audit Bill (National Assembly Bill No. 38 of 2014). On the first matter, which is the alleged delay by the Auditor-General in submitting reports on the accounts of the county governments for Financial Year 2013/2014 and its implications on the constitutional provisions on the submission of the reports and impact of the delay on the work of the CPAIC and Parliament as a whole, Article 229 of the Constitution sets out the processes and timelines attendant to the audit process. In particular, Article 229(4) requires the Auditor-General to perform the auditing and reporting function within six months after the end of each financial year. Thus the Auditor-General is required to conclude the mandate under Article 229(4) by 30th December in each year. Pursuant to Article 229(7), the mandate of the Auditor-General includes the submission of audit reports to Parliament or the relevant county assembly. Article 229(8) of the Constitution then requires Parliament or the relevant county assembly, within three months, to debate and consider the report and to take appropriate action. Hon. Senators, the mandate of the Auditor-General, Parliament and the county assemblies is clearly stipulated in Article 229 of the Constitution and is subject to strict timelines. Sen. (Dr.) Khalwale alleged in his Statement that the audit reports on the accounts of the county governments for the Financial Year 2013/14 are yet to be submitted to the Senate. If, indeed, this is and continues to be the case, this is a matter of grave concern. In terms of Article 229(7), the Auditor-General is required within the stipulated time to submit audit reports to Parliament, both the National Assembly and the Senate; and to the relevant county assemblies. This is a constitutional requirement, a solemn duty of the holder of the Office of the Auditor-General. Where such audit reports are not submitted to one or both of the Houses of Parliament or to a county assembly, such failure constitutes a breach of the Constitution and has serious ramifications on the effective execution by the relevant Houses of their oversight functions. Hon. Senators, this is not the first time that Parliament has experienced a delay in the submission of critical documentation. Only recently in the last Parliament on 7th June, 2011, the then Speaker of the National Assembly, Hon. Kenneth Marende, was faced 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."
}