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"content": "things are done and not be complicit in the abrogation of financial laws regulations and procedures. In cases raised by the Auditor-General that require immediate action, the investigative agencies; the Criminal Investigations Directorate (CID), the Ethics and Anti-Corruption Commission (EACC), the Director of Public Prosecution (DPP) and the Attorney- General should all proceed to perform their duties. We met all these agencies twice; once in our committee room and finally in this Chamber. We noted that once the Auditor-General’s report is out, it is a public document. These law enforcement agencies should take seriously and proceed to investigate certain cases. Nonetheless, if they wait for us to table this report in this House, it is also a public document and work should begin forthwith because when the House debates a report and passes it, it bears the authority of this House. However, that does not mean that certain investigative process cannot be undertaken to safeguard the loss of public funds. Madam Temporary Speaker, when we recommend that investigation should be done, we ourselves are not in a position as a Committee to make the final judgment. That is one of the reasons that we recommend investigation. We want to ensure that the rule of law is obeyed. We do not want anyone to be condemned without being given a full hearing and the utmost attention in terms of law. Investigations by their very nature do not mean that one is culpable. It means that there is prima facie evidence that something has gone wrong and facts should be established so that proper action is taken. I would like to use the example of the Kiambu County Executive which is one of the county executives that we have presented here. In the first one, there is a case of certain officers who never surrendered imprest according to the law. When we met the Kiambu County Executive, the Governor was very clear that those officers abrogated procedure and he was not going to be in a position to defend them if they did not follow proper procedure with regard to imprest. The Committee has recommended that the Governor be held responsible for advancing imprest contrary to Section 197 of the Public Finance Management Act 2012. Being held responsible means that the Governor is either personally responsible or he will explain the officer who should bear that responsibility. The responsibility is not personal but is in the office. It is very important that if you hold an office you take responsibility according to Article 226(5) of the Constitution. It does not matter whether you are incumbent or have left. Article 226(5) states- “If the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions, the person is liable for any loss arising from that use and shall make good the loss, whether the person remains the holder of the office or not.” These audit queries are important precisely because of that Article. You may find that you are followed in life for negligence of duty once you leave public office. Therefore, the Constitution wants everybody who holds public office to be very responsible in terms of their terms of service and in executing them effectively and not in a way that leads to some improprieties. We have also stated that the Ethics and Anti-Corruption Commission (EACC) should investigate the management of imprest and breach of financial regulations that led to the apparent loss of Ksh.2,966,697 by officers of the County Government of Kiambu 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"
}