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{
    "id": 549744,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/549744/?format=api",
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    "content": "county assembly processes is to verify and clarify, so that you do not lynch people because of interim or unprocessed reports. The other offence is obstruction, hindering, assaulting or threatening a member of staff of the Auditor-General.The other offence is failure to provide information within reasonable time. I am aware there are cases where the Auditor-General and other agencies have complained that some audited entities are withholding crucial information until much later. This is now an offence, especially considering that the Auditor-General himself is time- bound to finalise the report and hand it to Parliament and copy them to certain entities within a certain period of time, after the expiry of the financial year. Mr. Temporary Speaker, Sir, misrepresentation is an offence. Interference with the audit process or trying to influence the audit process unduly is an offence as well and they are punishable by up to three years in prison and a fine of up to Kshs5 million. I do not think this is adequate enough, but that is the position now. Any other offence whose punishment is not provided here is liable to a fine of a maximum of Kshs2 million or one year imprisonment maximum or both. Generally, those are the offences. TheAuditor-General has power to report corruption or fraud to the police, the Ethics and Anti-Corruption Commission and to the Public Procurement and Oversight Authority. In the past, the Auditor-General’s reports have not generated much action. This Bill is now trying to correct that by ensuring that once the Auditor-General establishes fraud, embezzlement or misuse, they should report such practices to the police for investigation and prosecution later on. One of the consequences of being recommended or listed in the Auditor-General’s reports, especially with regard to breaching public procurement processes, is debarment from participating in procurement. Another consequence of breaching the public audit processes, especially for public officers, is that any person who is convicted of an offence under this Act is debarred from holding public office for a period of 10 years after the conviction. This would be a big deterrent for people who have been violating the law and getting away with it. Mr. Temporary Speaker, Sir, this Bill repeals the Public Audit Act. There are some transitional and saving provisions to make sure that there is a smooth transition into the new dispensation. With those remarks, I thank the Senators for the attention. I beg to move that the Public Audit Bill (National Assembly Bill No.38 of 2014), be read a Second Time. I request the Senate Minority Leader to second."
}