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{
"id": 875432,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/875432/?format=api",
"text_counter": 176,
"type": "speech",
"speaker_name": "Mbooni, Independent",
"speaker_title": "Hon. Erastus Nzioka",
"speaker": {
"id": 13433,
"legal_name": "Erastus Kivasu Nzioka",
"slug": "erastus-kivasu-nzioka-2"
},
"content": "Hon. Speaker, examination of the reports of the Auditor-General for the NG-CDF for the 290 constituencies in Kenya is one of the mandates of the Committee as outlined in the National Assembly Standing Order No.205A. The Committee received a backlog of these reports which date back to 2013/2014 Financial Year which had not been examined by the 11th Parliament. Based on the fact that each of the 290 constituencies is audited independently, the Committee adopted a strategy of scrutinising financial statements of each constituency for 2013/2014, 2014/2015 and 2015/2016 Financial Years, concurrently. The Committee also resolved to examine reports of all constituencies in each county, with Kisumu County being the second one after Nairobi County, among other funds. So far, the Committee has examined and tabled 72 reports of this critical Fund, which is amongst the most responsive and unappreciated funds, and which is the most sought after by Kenyans when faced with various challenges at the grassroots level. This Report, therefore, contains observations, findings and recommendations arising from the examination of 21 reports of the Auditor-General on the NG-CDF for the following seven constituencies in Kisumu County for the 2013/2014, 2014/2015 and 2015/2016 Financial Years, which include Kisumu Central, Kisumu East, Kisumu West, Muhoroni, Nyakach, Nyando and Seme. The Committee held a total of 28 sittings where reports of each constituency for the three financial years were examined independently. During the examination of these reports, each constituency fund account manager, being the accounting officer as provided under Section 12 (3) of the NG-CDF Act, 2015, was invited to present written responses to audit queries contained in the NG-CDF Constituency Audit Report. The Committee also sought clarification from the NG-CDF Board on various policy matters which were subject to audit queries raised by the Auditor-General. These deliberations were recorded and can be obtained in the HANSARD Reports of the Committee. In execution of its mandate, the Committee was guided by the Constitution of Kenya, 2010; the Public Finance Management (PFM) Act, 2012; the NG-CDF Act, 2015; the Public Procurement and Asset Disposal Act, 2015 and Regulations; the Parliamentary Powers and Privileges Act, 2017 and the National Assembly Standing Orders, 4th Edition, among other laws and regulations. Article 226(5) of the Constitution of Kenya, 2010 provides that 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. This forms the basis on which the Committee holds each fund account manager and any other public officer directly and personally liable for any loss of public funds they are entrusted with. Further, Section 68 (1) of the PFM Act, 2012 provides, inter alia, that any accounting officer for a national Government entity, Parliamentary Service Commission and the Judiciary shall be accountable to the National Assembly for ensuring that the resources of the respective entity for which he or she is the accounting officer are used in a way that is lawful, authorised, effective, efficient, economical and transparent. This obligated the fund account managers – both current and former – as accounting officers for the NG-CDF in the constituencies, to appear before the Special Funds Accounts Committee to respond to audit queries contained in the reports of the Auditor-General during their tenure in office. Recommendations on audit queries raised in the reports of the Auditor-General for each constituency are found under the appropriate sections of this Report. Implementation of these recommendations will enhance accountability, The electronic version of the Official Hansard Report is for information purposes only. Acertified version of this Report can be obtained from the Hansard Editor."
}