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{
    "id": 683847,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/683847/?format=api",
    "text_counter": 239,
    "type": "speech",
    "speaker_name": "Hon. Barua",
    "speaker_title": "",
    "speaker": {
        "id": 1529,
        "legal_name": "Ejidius Njogu Barua",
        "slug": "ejidius-njogu-barua"
    },
    "content": "The single most important purpose for auditing is to ensure that there is value for money in whatever investments our Government makes. It is one thing to audit, and confirm that money has been spent properly and another to audit the real implementation of projects on the ground. For us to establish the value for money, the final auditing must be augmented by fiscal audit of the intended purpose of the finances. This Government has adopted a project-based budgeting process and accounting .If you are having a project-based budgeting process or initiative, then you also need to have a project- based accounting. The MDAs should not find it difficult to account for monies given to them. Those monies are actually allocated for specific purposes whose outputs are clearly anticipated and known. If those outputs are not realized, however much you ascertain that the monies have been properly spent, it does not add up because wananchi will not receive value for the money. For this to happen, the National Treasury must also play a role in this. It must ensure that the Exchequer is raised in a timely manner to the beneficiaries; who are the MDAs. We have seen situations whereby an allocation for one financial year’s project is disbursed to institutions, maybe, three months towards the end of that financial year. This does not auger well with the development or the proper utilization of money. When ministries are not able to exhaust their finances, they are accused of having a low absorption capacity. Sometimes, this low absorption capacities are actuated by the same people who are supposed to be financing or disbursing those monies. It is for this reason that I would like to make a recommendation and call upon the National Treasury to ensure that money is released at the right time so that project implementers do not face many difficulties. Sometimes, when that money is released towards the end of a financial year, it becomes difficult to absorb and, hence, it is returned back to the National Treasury, thus leading to the suffering of the intended beneficiary. We are talking about auditing at the two levels of Government; the national and county governments. One of the things we should do as Parliament is to ensure that we conduct, through partners, an audit on the capacities of various audit departments. If the audit departments in ministries and county governments are not adequately trained and properly equipped to carry out the audit, then there is a problem. It is for this reason I am calling upon various agencies, and especially county governments, to ensure that they recruit competent people to conduct their audits. As we move on, it is the responsibility of Parliament - both the Senate and National Assembly - together with county governments, to ensure that they put the respective governments in check. Parliament must perform its roles without fear or favour, and with a bipartisan approach. We should audit the Government initiatives and ensure that all the benefits which are intended are realised. I want to put it on record that Parliament and the 47 county assemblies are at the centre of it all. If we are not capable to do oversight as we were elected to, then we are doing a disservice to this nation. It is for this reason that the county governors have been accused. I have personally accused them for not spending money properly. One of the reasons is because the people who are supposed to oversee them do not have the capacity. In this House, we expect to have a few of us becoming governors, including the Chair of PAC. I wish him well and hope he succeeds. I wish when that time comes, he will have a competent assembly which will put him on check. He does not have to ‘pay like other people do’. I do not need to be accused to bear the burden of proof - and compromise MCAs to do a few things which are un-procedural. The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
}