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    "id": 727162,
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    "content": "investments in development in the counties and too much money is going to Recurrent Expenditure. The office of the Auditor General on various dates from June 2015 forwarded reports on the financial operations of the county governments for the Financial Year 2013/2014 to the Senate, pursuant to the provisions of Article 229(7). The reports, once tabled, stand committed to the Sessional Committee on CPAIC. It should be very clear that the mandate of the CPAIC is first and foremost to discuss the Auditor-General’s reports and interrogate the county executives on the basis of that report. From that report however, issues always arise that may require supplementary information which again is within the mandate of the Committee and the House within the perimeter and framework of Article 96 of the Constitution. The Committee held several meetings with the county government executives on various dates during the 4th Session where it considered the reports of the Auditor General under review. The Committee was not able to visit any of the counties due to their enormous work and busy schedule and a huge backlog of business before it, mainly because we had been held back from working for ten months due to a case that the governors took to court to stop our work. We, therefore, decided to do our work and sacrifice visiting counties which was necessary, given the fact that sometimes it is important to see with the eye what you read by the eye. The sittings were primarily investigatory and the Committee received evidence from the governors of counties as chief executive officers to the county government, pursuant to Article 179 (4) of the Constitution. The members of the county executive committee and other county officials also attended the meetings of the Committee. The main issues for determination and investigation were the various audit queries contained in the report of the Auditor- General on the financial operations of the various counties for the Financial Year 2013/2014 for the period 1stJuly, 2013 to 30thJune, 2014. This report is issued pursuant to requirements of Article 96(3) and 229(8) of the Constitution of Kenya and the Senate Standing Order No.203. Mr. Speaker, Sir, the Committee, in arriving at particular recommendations in this particular report of the Auditor-General on the financial operations of the counties under review, took into account the challenges faced by counties at their nascent days particularly the Financial Year 2013/2014. Therefore, contrary to public belief or some beliefs from certain quarters, we were very understanding in terms of difficulties during the early years of devolution. However, two or three years after you have been born, you must be walking and we are going to be much tougher during the financial year 2014/2015. The Committee was further guided by the mandate of the Senate pursuant to the provisions of Article 96 (1) of the Constitution, particularly, the need to strike a balance between protection of the counties vis-à-vis the oversight role of the Senate over counties in accordance with the provisions of Article 96(1) and 96(3) of the Constitution, respectively. Where any breach of law has an attendant remedy consequence or penalty in law, recommendations of this report do not preclude any liability that may arise as a result of any legal action within the breach of the prescribed law. The electronic version of the Senate Hansard Report is for information purposes only. A certified version of this Report can be obtained from the Hansard Editor, Senate"
}