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{
    "id": 583477,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/583477/?format=api",
    "text_counter": 121,
    "type": "speech",
    "speaker_name": "Sen. (Dr.) Khalwale",
    "speaker_title": "",
    "speaker": {
        "id": 170,
        "legal_name": "Bonny Khalwale",
        "slug": "bonny-khalwale"
    },
    "content": "Mr. Speaker, Sir, on Tuesday, I tabled reports of the accounts of various county executives and county governments. I also tabled the financial statements of county governments. I was asked by Sen. Billow to clarify why on the same government I am giving three sets of reports. That is the financial statements, county executive and county assembly. I was able to discharge the county executive and county assembly report. I was then ordered by the Chair to clarify further the difference between those reports and the financial statement. I have a very quick response. After checking through those reports, I have seen some fundamental difference. The difference between the report of the county executive and the county assembly is that those ones contain the reservations of the Auditor-General on the state of the accounts in the Government, which are expressed as audit queries. They also contain the opinion and conclusion of the Auditor-General. When he does so, he either concludes with a disclaimer to qualify or not qualify. The last thing is that in those reports, the Auditor-General suggests recommendations. Then the Committee, after listening to witnesses, gives action-oriented recommendations; either by way of surcharging officers, disciplining them or recommending them for further investigation by the Criminal Investigations Department or the Ethics and Anti Corruption Commission (EACC). On the other hand, I have found that financial statements emanate from the raw financial statements that are given at the point of entry for audit into the county that are given to the auditor. When the Auditor-General receives these raw statements, he then cleans them up by guiding the accounting officer on how best to treat issues. Those cleaned up statements are then sent to us together with the reports so that we are enriched when we are looking at the audit queries. For the benefit of the Members, those cleaned up queries, as it is on record, have a statement on the financial position that sometimes people call the balance sheet. This shows the assets and liabilities within those institutions. They also contain a statement of profit and loss, which some people call a statement of comprehensive income. They contain the budgetary estimates as weighed against the actual expenditure that was made. Finally, they contain footnotes which help the person who is being audited to explain certain things including break-down on expenditure not necessarily in that particular financial statement."
}