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"content": "development projects as per the Ward Development Programme Plan from the money received for development. (8) THAT, both the CEC member and Chief Officer for Finance and Economic Planning could not produce documentary evidence to show how the entire amount of Kshs1.6 billion received from the Exchequer for development during the financial year 2014/2015 was spent. This is against the principles of public finance as provided for under Chapter 12 of the Constitution of Kenya 2010 and part of the Public Finance Management Act (PFMA) 2012. (9) THAT, in the financial year 2014/2015, Vihiga County Assembly budgeted for Kshs100 million for Vihiga Emergency Fund. The money was appropriated for and set aside by the County Treasury. The document produced before the committee revealed that during that financial year, the money allocated to the Vihiga Emergency Fund was used to pay some firms and individuals contrary to Sections 112, 113 and 114 of the PFMA No.18 of 2012. Mr. Deputy Speaker, Sir there is a list of companies and individuals who were paid this money. I will not go through the list but it is a list of about 16 firms and individuals. (10) THAT, Vihiga County Assembly budgeted for Kshs100 million for Vihiga County Community empowerment fund. The said amount was appropriated for and set aside during the financial year 2014/2015. The County Treasury brought forward Kshs25 million out of the Kshs100 million. Thus, Kshs75 million was not accounted for. (11) THAT, all monies raised or received as revenue is to be deposited to the Revenue Fund in accordance with Article 207 of the Constitution of Kenya 2010, and Section 109 of the PFM Act No.18 of 2012. Contrary to the law, the CEC member, Chief Officer and Director, Transport and Infrastructure opened an account in Rafiki Microfinance Bank, being Vihiga County Mechanical and Transport, A/CNo.---Is the account number quoted?"
}