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"content": "spend more than what is allocated to them? Our Deputy Minority Leader has mentioned that some of the records between the IFMIS and other manual records have discrepancies. How does that arise? Any financial system should make everybody’s life easier including all the stakeholders, those who want to audit, those who are using it and those who are over-sighting. Everybody should benefit from a financial system. Over-expenditure by counties should not have happened if this financial system is working well the way it ought to work. In terms of the connectivity, is there a possibility of developing an offline system whereby when there is no connectivity, a person can continue to use the system so that when there is connectivity, he or she can upload whatever they had entered when the system did not have connectivity so that next time when there is connectivity, it can be uploaded to the system and reflect appropriately? Our budgets are either financed through collection of taxes or debt. If the money is being wasted through the national Government or the counties, then how is Kenya supposed to develop because debts need to be repaid back? As we review our future budgets, one of the things we need to consider is the ability of those counties to generate income so that there is sustainability within the counties in the near future. When I was in school, the last five students who took last positions in the class were required to bring their parents the following term because they did not perform. We knew each term there would be the five people even if people have performed very well. Given that analogy, is it not time for this Senate to punish the lowest rating governors by giving financing for forensic audit that will generate enough evidence to put people behind bars so that it will be punitive for people to stop stealing? This will also enable the Senate to be more effective and have enough evidence to support us even when it is time to impeach governors so that our cases are not thrown out by the courts and also obviously reward the counties that are doing better."
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