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"content": "(3) The amount referred to in Clause (2) shall be calculated on the basis of the most recent audited accounts of revenue received, as approved by the National Assembly.” The Constitution places a responsibility on the National Assembly to ensure that the basis for calculating revenue share between the national Government and the county governments is as recent as possible. In a bid to honour that Article and to ensure that counties receive the highest possible allocation of revenue, this Committee made the unprecedented decision to consider accounts for three consecutive years concurrently. It was on that basis that the Committee looked at all the three financial years together, concluding in the triple Reports that I tabled before this House, on behalf of the Committee, on 4th December, 2014. These three Reports, historic by any standard or stretch of imagination, are good Reports. They raise some fundamental issues which, if addressed, will improve the way revenue is collected and expended and the way we allocate resources in the management of the affairs of our nation. We looked at big issues like confidential expenditure, pending bills, poor absorption of revenue by various Government departments, poor record keeping in various Government departments, unsupported expenditure and the challenge of imprest control. We also revisited major historic issues like Anglo Leasing and KenRen. If this Committee was to be judged fairly in the court of this honourable House and that of public opinion, I invite hon. Members of this House and Kenyans out there including the media that the best performance index upon which to pass a verdict on the performance of this Committee are these Reports. We have a tendency to hasten to pass 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."
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