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{
    "id": 875456,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/875456/?format=api",
    "text_counter": 200,
    "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": "On the accuracy of the financial statements, the Committee observed that the fund account managers experience challenges in adapting to International Public Sector Accounting Standards (IPSAS) reporting framework in preparation of financial statements. The standards were introduced in the Financial Year 2013/2014 in the public sector. Failure to comply with them in the subsequent years occasioned disqualification of financial statements. The Committee also established that the IPSAS Board reviews the IPSAS periodically to take into account emerging issues and conform to the best accounting practices."
}