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{
    "id": 549742,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/549742/?format=api",
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    "content": "Kenya. Mr. Temporary Speaker, Sir, may I also highlight two or three other clauses so that I give my brother, Sen. Wetangula, a chance to second. Let me just mention the offences because the rest is straightforward like the usual financial accounting practices and procedures. I will mention two things; that is, the Code of Conduct and Ethics for audit staff which is covered under Part 7, Clause 53 onwards. It is important in the context of our country and also Part 8 on offences and sanctions. Let me start with the Code of Conduct and Ethics. This Bill anticipates the highest levels of professionalism by audit staff and people who audit public finances. It binds them to act professionally in accordance with the Public Officer Ethics Act, 2003 and also the professional guidelines that are internationally recognised in this profession. In this context, it is an offence for any audit staff to conceal fraud or corruption; either because they have been induced to do so, or for whatever other reason. The audit staff must also disclose any interests. For example, if they are auditing a certain entity and the staff doing the audit have an interest of whatever nature – may be you are auditing a certain county assembly or government, for example’s sake, the governor, speaker or clerkof the assembly is your cousin, you must disclose interest. These are the cases that are being anticipated. Disclosure of interest is important. There must also be established by the office of the Auditor-General, a system of confidential reporting of malpractices and other unlawful acts by the office of the Auditor-General. Finally, Mr. Temporary Speaker, Sir, there are a number of offences that are established by this Bill such as corruption, concealing audit findings for whatever reasons, failure to disclose audit information on fraud or corruption. The other offence is failure to disclose conflict of interest and publishing or publicisation of audit reports before they are finalized or before they have been submitted to Parliament or county assembly in relevant cases. The last one is especially very common because you will find leakages to the press of audit reports which have not been submitted to Parliament or verified. This is because the whole idea of submitting audit reports to parliamentary or 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."
}