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    "id": 727166,
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    "content": "being used more as loans rather than imprests. The law dictates that when one is given an imprest, they should surrender it within 48 hours from the time you were meant to have used it. One should not go longer than that. This is a very big travesty in counties. 7. Procurement laws and regulations were not being strictly adhered to by the counties. 8. Failure to adhere to the Public Financial Management Act, the Public Procurement and Disposal Act, The Public Audit Act and Government financial regulations and procedures was rampant. 9. Poor record keeping made accountability and audit difficult. 10. The issue of assets and liabilities inherited from defunct local authorities remained outstanding. This was supposed to have been done by the Transition Authority (TA). There is a body that has succeeded the TA; the Intergovernmental Relations Technical Committee (IGRTC) headed by Prof. Mutahi. I hope this committee will give its report to this House in March as reported to us. We, as a Committee, will handle that report and bring it to this House. That way, the issues of assets and liabilities of former defunct authorities will finally be put to rest. 11. Mr. Temporary Speaker, Sir, county assemblies did not have the capacities to oversight the county executives during the 2013/14 Financial Year. The practice of county assemblies playing poodle to county governments is not only unconstitutional but leads to very poor governance in counties. We hope that as we go to election, people who are elected as Members of County Assemblies (MCAs) will be much more responsible and will not go to the county assemblies looking for goodies from the Executive but to do the role of oversight as the Senate is doing at the national level. 12. There was reluctance by some governors to appear before the Committee. This forced the Committee, in many instances to issue summons to compel their appearance. Those who have not appeared should not think that we are not going to make recommendations to those governments. We are duty-bound by the Constitution and the Standing Orders to confirm the audit queries if one does not appear. Therefore, one will have to appear before the relevant agencies for investigation. It could have been much better to appear before the Committee so that they have the advantage of being interrogated by a much more fair body and get more hearing time. This, though, does not mean that the agencies are not fair. Now that they have not done so, we have no other alternative but to confirm those charges by the Auditor-General and hand such governments over to the responsible agencies. 13. During the Financial Year under review, monies allocated to the county assemblies were disbursed to counties through the county executives. 14. Most counties remitted funds to the Council of Governors (CoG), outside the realm of the law. This is very important. During the first year, we in the Committee kind of understood. However, the law says the CoG should be supported by national Government revenue. That is the law. There is no law that gives county governments the powers to support the CoG. Until such a time that the law is changed, the hands of the Committee are tied. We must observe the law. The CoG should, through the Summit or IBEC, seek changes in law to make it possible for county governments to finance the 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"
}