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    "id": 71445,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/71445/?format=api",
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    "content": "the Accounting Officers and agree on modalities of making available original documents in their possession accessible for audit whenever they are required. Madam Temporary Deputy Speaker, the second observation is on the culture of impunity and lack of fiscal discipline amongst Accounting Officers. In this regard, we have recommended that Accounting Officers should at all time exercise prudent financial management to ensure that public funds are well spent and that value for money is realised. Secondly, we have recommended that the Permanent Secretary (PS), Treasury, should move with speed to ensure that the Government Financial Management Act is reviewed to ensure improved fiscal management. He should particularly ensure that the Act gives him powers to sanction and terminate appointments of inept and errant Accounting Officers, if impunity is to be rooted out in Government. We also observed that the public debt continues to be mismanaged. We went on and recommended that the PS, Treasury, should move with speed in ensuring that the Internal Loans Act is reviewed to provide for the approval of domestic borrowing by Parliament to safeguard it from possible abuse by the Government. We further observed that auditing of Government entities was in dire need of the new approach of value-for-money audits. The Committee observed that Sections 54 and 56 of the Central Bank of Kenya Act were against the spirit of The Public Audit Act, 2003. We went on and recommended that the Kenya National Audit Office (KENAO) should expedite the establishment of the Value for Money Audit Unit and ensure that value-for-money audit reports are produced alongside the financial audit reports of every financial year. Secondly, we recommended that the PS, Ministry of Finance, should take appropriate action to ensure that The Central Bank of Kenya Act is reviewed to allow the KENAO to be auditing the CBK without conditions that render the spirit of the Constitution of Kenya, and The Public Audit Act, 2003, nugatory. Madam Temporary Deputy Speaker, we also observed that the roles and execution of public works by the Ministry of Roads and the Ministry of Public Works were very wanting. In this regard, we recommend that the Government should review the role of the Ministry of Public Works in the procurement of service providers for the Government and execution of public works with a view to enhancing accountability, professionalism, transparency and overall public satisfaction for works done. We also found general lack of a legal framework to regulate the building and construction industry. In this regard, we recommend that the Government should, as a matter of agency, develop a legal framework to regulate the building and construction industry to ensure satisfaction of service to recipients. Madam Temporary Deputy Speaker, we also found re-current and repeated under- expenditure and under-collection of Appropriations-In-Aid (A-In-A) in about all the Ministries. In this regard, our Committee has recommended that the Government should ensure that once and for all, it addresses the issue of under-expenditure and under- collection of A-In-A in Ministries and Departments. The other general observation was on pending bills. Due to the large pending bills, we have recommended that Accounting Officers, in conjunction with the Treasury, should put in place sufficient austerity measures to ensure that bills are cleared within the"
}