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"content": "implemented and the procurement process for the services of the transaction advisor”. Hon. Members, it is evident from the foregoing that the Committee did fairly follow the procedure in requesting for the special audit. However, whereas we applaud the PIC for bringing this matter to the attention of the House by way of a progress report, it is important that I also address the basis of any future requests for special audits, going forward. Hon. Members, as you are aware, Article 229 of the Constitution establishes the Office of the Auditor-General as an independent office subject only to the Constitution and law and not subject to direction or control by any person or authority. In light of this Article, as read together with Article 249(2) as well as the reasoning of the court in declaring Section 42 of the Public Audit Act 2015 unconstitutional, whenever Committees desire to benefit from the specialised expertise of the Auditor-General by way of special audits, they must be conscious that they cannot order or compel the Auditor-General to do so. What steps, therefore, should a committee follow to seek for a special audit from the Auditor General? In absence of parameters in the Public Audit Act, 2015 and our Standings Orders, as your Speaker, I will resort to invoking the provisions of Standing Order No.1, which provides as follows: “In all cases where matters are not expressly provided for by these Standing Orders or by other orders of the House, any procedural question shall be decided by the Speaker.” Hon. Members, I therefore give the following guidance with respect to the manner of requesting for special audits: A committee wishing to request for special audits from the Auditor-General shall- (a) indicate how the matter came before the Committee. This is to be supported by, amongst others, the agenda and the minutes of the Committee; (b) indicate any preliminary information or evidence adduced before the Committee on the matter to justify the request and outline the compelling issues that have necessitated request for a special audit; (c) indicate whether the Committee has confirmed the absence of any other audit report on the same matter and absence of an ongoing one; (d) state the nature of the audit requested, e.g"
}