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{
    "id": 549805,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/549805/?format=api",
    "text_counter": 336,
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    "content": "is largely dealing with the work that the Auditor-General is doing. Some of these externals will come there with an agenda to frustrate audits. The functions of the Board under Clause 26 need to be looked at within the context of what I have said about adequate staff, remuneration and protection of staff of the Auditor-General. Mr. Temporary Speaker, Sir, Clause 31 running through to 32 is very critical. Sen. Mutula Kilonzo Jnr. should also look into this critically. We must have very specific timelines when the Auditor-General must conclude audit on each entity, particularly now that revenue sharing between the national Government and the county governments is based on audited and approved accounts of Government. We must engrave in this law that every audit of Government revenue must be concluded, submitted to Parliament, examined by Parliament and any queries raised answered and approved by Parliament within six months of its conclusion. We should not have the excuses we are seeing from the Jubilee regime that does not believe in devolution telling the country that they are giving Kshs279 billion to counties representing 33 per cent when they are rolling out a budget of Kshs2.2 trillion. This is because a sum of Kshs279 billion of that is only 9 per cent. That is what we are giving to counties. This is 9 per cent. The rest of the money is being displayed in harambees in the most obscene and detestable manner everywhere. The rest of the money is what they are holding on at the national level, carrying out devolved functions from the centre in total disregard of the Constitution and its provisions. The Auditor-General and Parliament must equally be obligated by law so that within six months of the closure of the books of Government, he has carried out the audit because the Constitution requires him to finish that in three months. By giving six months, we are being extra generous. By the time we go to the next budget; we should have audited and approved accounts that will be the basis of the revenue sharing between the national Government and the county governments. There is a very dangerous Clause 39. If we go this direction, we will be insulating and underwriting fraud in security procurement. Security procurement is only protected to the extent that we do not want people to know, for example, how many millions of bullets we have procured, how many tanks we have, how many jet fighters we have among other things. However, we cannot say as it is stated in Article 39 that in auditing national security organs, the Auditor-General or his or her representatives shall hold an inception meeting at the highest level to agree on areas which may touch on national security to determine the scope of audit. We are saying that when the Chief of Staff goes to Department of Defence (DOD), he will sit with the Chief of Defence Forces and his team so that they tell the Auditor-General which one is a no-go zone and what areas he cannot audit. “These are the areas you can audit and beyond here, you will be swallowed by a crocodile or fall off a cliff.” That cannot be called an audit. I cannot come to audit you and you determine how far my audit can go. That cannot be called an audit. We are in an era of transparency. The Auditor-General can audit these organs and present his reports to Parliament. Parliament can be obligated by law to treat those audits with confidentiality where necessary. However, we must audit each and every public shilling regardless of where it 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."
}