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{
    "id": 524861,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/524861/?format=api",
    "text_counter": 190,
    "type": "speech",
    "speaker_name": "Hon. Ng’ongo",
    "speaker_title": "",
    "speaker": {
        "id": 110,
        "legal_name": "John Mbadi Ng'ong'o",
        "slug": "john-mbadi"
    },
    "content": "I have an issue with “a draft management letter.” A management letter is a letter on internal weakness which the auditor does to the accounting officer recommending what changes need to be done. I do not understand why we should legislate for a draft. We need to say: “The Auditor-General shall submit a management letter to the accounting officer.” Whatever the accounting officer does with that letter then becomes an issue for them. However, having a draft then a final management letter to me is giving the Auditor-General too much paper work and unnecessary processes. You know the Government is so huge. We even have devolved systems of Government and these are the 47 counties. If you give the Auditor-General too much as a requirement in law to be able to fulfill his mandate--- This is because once it is put in law then the Auditor- General will be required not only to give the management letter, the final one, and also a draft. Therefore, we will be over-legislating on what is required or expected from the Auditor-General. The same goes for Sub-Clause 5 about the management letter. Looking at Clause 35 on various types of audit, it talks about performance audits, which are to examine the economy, efficiency and effectiveness of the usage of public money, in this country as compared to other countries in the world, most developed countries have adopted what we call “performance audit”. Our country has been lagging behind in performance audit. I, therefore, expect to see a clear, exhaustive and comprehensive paragraph on performance audit. This is because we do too much of historical audit. We need the Auditor-General to start focusing more on performance audit, so that we can understand and appreciate the value for money. That is what we call “value for money audit”. It is not just important to show that Kshs50 million provided for a specific activity has been spent and there is the paperwork and everything. It is important to demonstrate that, that Kshs50 million has produced value for money. That whatever it was meant to achieve, it has actually achieved. That is where we should go to as a country. I wanted to quickly correct the notion that the audit----"
}