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{
    "id": 904170,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/904170/?format=api",
    "text_counter": 223,
    "type": "speech",
    "speaker_name": "Sen. (Eng.) Mahamud",
    "speaker_title": "",
    "speaker": {
        "id": 373,
        "legal_name": "Mohammed Maalim Mahamud",
        "slug": "mohammed-mahamud"
    },
    "content": "The Committee made the following observations- (1) There is delay in release and submission of the CoB implementation reports for counties. There is need to engage the CoB with a view of addressing the cause of such delays, as it greatly impedes timely fiscal oversight and monitoring of county budget performance. (2) There is substantial shift of development allocation to recurrent outlays during budget execution and thus also breaching legal threshold. There may be need to enhance oversight especially by the county assemblies to curtail supplementary budgeting that breaches fiscal responsibility principles. In addition, there may be need to assess the CoB requirements from respective counties as basis of exchequer releases. (3) Review of expenditure performance reflects majorly on financial performance and the format does not include programme performance and results-based budget implementation. It is imperative that the reporting format on county budget implementation include programme and sub-programme performance to foster results- based budget implementation, including monitoring and evaluation. This will also promote accountability to further evaluate components and quality of development spending, which is currently not provided. (4) There was increasing pending bills across the counties, which portend risks of budget inflexibility in the medium term. It is not clear why counties do not provide for pending bills of the previous financial years in subsequent budgeting on a first charge basis. To contain further build-up of unsettled expenditure and attendant risks, there is need to foster legislation around prompt payment and adequate disclosure around county pending bills."
}