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{
    "id": 549736,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/549736/?format=api",
    "text_counter": 267,
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    "content": "Association of Professional Societies of East Africa, the Institute of Public Accountants of Kenya, the Ministry responsible for public service, the Attorney-General, representatives of the Ministry of Finance, Office of the President and many others. It is an elaborate process. The Office of the Auditor-General shall develop an organizational structure for consideration and approval by the Audit Advisory Board which is the administrative organ that provides policy direction, which is established much later in this Bill. Mr. Temporary Speaker, Sir, the other office that is established here other than the Office of the Auditor-General himself, is the office of the Senior Deputy Auditor- General. It is a very senior position, which officer will be competitively recruited with the same qualifications as those of his or her boss, the Auditor-General. The Senior Deputy Auditor-General shall be the head of administration and management in this office, the accounting officer and may perform such other delegated powers as may be delegated to him or her by the Auditor-General. The Senior Deputy Auditor-General shall report to the Auditor-General. Under Clause 16, the Auditor-General may recruit other staff to assist in the running of this department or office. This is a common practice in an organization like this one. The Auditor-General may also accept in this office seconded officers from other public institutions. In this case, they will be reporting to the Auditor-General. They will be treated as if they are officers of the Office of the Auditor-General even if they will be on secondment. Likewise, the Auditor-General may upon request by a State organ second their staff to other State organs to be entrenched there on the same terms and conditions as those of staff that are seconded to the Office of the Auditor-General from other State agencies. Mr. Temporary Speaker, Sir, I want to rush very quickly because of time. We have issues to do with budget estimates and plans of the office which must be prepared annually by the accounting officer. In this case, it is the Senior Deputy Auditor-General. Under Clause 20, the Auditor-General has powers to obtain information from others; any institution or person who has information that can help in the prevention or deterrence of embezzlement of public funds. The Auditor-General has power under the law to obtain information from such institutions or persons, of course, subject to the law relating to data protection. Of course, it is an offense to withhold information or documents from the Auditor-General under the offences section. In Clause 21, we have the power of the Auditor-General to examine bank accounts only when there is a court order enabling him or her to do so. Again, when the Auditor-General has a reason to believe that public money has been fraudulently or corruptly paid into such an account. The Auditor-General may outsource audit service from pre-qualified accountants. Such outsourced audit services will be reported to the Auditor-General. Mr. Temporary Speaker, Sir, I am just highlighting the key aspects. Part III of this Bill deals with the establishment of a very important institution: The Audit Advisory Board. In terms of membership, this board will include the Attorney-General, the nominees from the Institute of Certified Public Accountants of Kenya, the Institute of 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."
}