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{
    "id": 549738,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/549738/?format=api",
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    "content": "Association of Professional Societies of East Africa, the Law Society of Kenya and the Chair of the Public Service Commission. The purpose of this board, which shall serve for three years and meet four times a years with a quorum of five members, is explained in detail in Clause 26 and includes recruitment of senior managers in the Office of the Auditor-General, approval of budget estimates prepared by the accounting officer and also determined, subject to the consultations with the SRC and terms of service for staff and also any advice that the Auditor-General may seek from this board. Mr. Temporary Speaker, Sir, Part IV deals with the audit process and types of audit. We have several types of audit which shall be guided by international standard principles and practices. I also want to highlight Clause 31 which talks about all the reports of an audit which shall be submitted to Parliament or the relevant county assembly as a requirement. Within seven days, both Houses, or the county assembly must publish and publicize these report in their official website and other public spaces. The Auditor-General may, upon request, or suo moto may initiate periodic audits which are proactive, preventive and deterrent to fraud and corrupt practices, systemic and shall be determined with a view to evaluating the effectiveness of risk management control and governance processes in state organs and public entities. The purpose of this clause is to turn the office of the Auditor-General into a professional agency; deterrent of fraud and corruption. There have been a lot of complaints that the office of the Auditor-General has become like the office of a pathologist or a mortician. At the end of every year, this office will tell us how many billions of taxpayers’ money were looted and by who. When this audit reports are given, you can see the horror across the country. It does not help in the sense that after these reports, there would be criminal prosecutions and other measures, but the fact remains that the public has lost money and the fact remains that certain services have been denied. What this clause is seeking to do is to allow the Auditor-General to engage in preventive and proactive audit where there is reasonable suspicion of embezzlement. I am sure there are cases where the public is giving indication that something is not going right. You do not have to wait until the end of the year for the Auditor-General to do the annual audit and give his report. Therefore, this clause is extremely critical because we can prevent some of these corrupt practices and embezzlement before they occur. In Clause 36, we also have a provision for a forensic audit which may be requested by Parliament. From time to time, Parliament may request forensic audit. The Auditor-General may, upon request by Parliament, conduct forensic audit to establish fraud, corruption and other financial improprieties. These are provisions which are targeting fraud, corruption and other unlawful acts. Mr. Temporary Speaker, Sir, I also want to highlight Clause 38. Reports of audit must be submitted to Parliament and the relevant county assembly. I also want to talk about Clause 39 which talks about the audit of National Security Organs. First, there is a requirement for the Auditor-General to have a meeting with the relevant national security organs to determine how to carry out the audit in the context of national security. This is because we have to balance between the need for accountability by all institutions, regardless of whatever service they are rendering to this country; they must be open to 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."
}