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{
    "id": 583481,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/583481/?format=api",
    "text_counter": 125,
    "type": "speech",
    "speaker_name": "Sen. Billow",
    "speaker_title": "",
    "speaker": {
        "id": 260,
        "legal_name": "Billow Adan Kerrow",
        "slug": "billow-kerrow"
    },
    "content": "Mr. Speaker, Sir, I am actually surprised about what the Senator for Kakamega has read where he talks of financial statements. To the best of my knowledge, there are no financial statements of any county that has been submitted to this House. The reports which were submitted before we went for recess are the financial reports of the executive and the finical reports of the assemblies. Those are audit queries or irregularities. A statement showing the income and expenditure of a county, showing how much income or revenue that county earned or received, how much expenditure was on salaries, how much was on rent and on office expenses and so on. It is the kind of thing showing the net surplus or loss; a balance sheet showing a statement of assets and liabilities of a county has not been submitted to this House. That is a fundamental thing because when an auditor is auditing, he actually express his opinion on those set of accounts. It is actually a surprise that what we were given is a set of audit queries like a management letter. I would appreciate it if the Chair could explain when we will get the financial statements showing the assets and liabilities and income expenditure for each of the 47 counties, so that we can actually know how counties spend their monies and what are the status of their liabilities, debts and credits, creditors, and so on."
}