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{
    "id": 976846,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/976846/?format=api",
    "text_counter": 280,
    "type": "speech",
    "speaker_name": "Sen. (Dr.) Musuruve",
    "speaker_title": "",
    "speaker": {
        "id": 13188,
        "legal_name": "Getrude Musuruve Inimah",
        "slug": "getrude-musuruve-inimah"
    },
    "content": "written law. It should not be done haphazardly. There should be a written law that speaks to the kind of audit that is being done. Madam Temporary Speaker, another thing that I like about this Bill by Sen. Farhiya is that not anyone can be audited. We have reasons as to why audits can be carried out. Under Clause 4, we have the “ifs” of audit. For example, if a person seems to be living far beyond their means, then that is a ground to do an audit. Also, if a person is unable to explain how they got their wealth, then that can be a reason to investigate. Furthermore, if there is misappropriation of funds within the person’s docket, then that can be a ground for an audit to be carried out. Kenyans should not fear the audit, because not anyone can be audited. You will not just be ambushed and told: “We want to carry out an audit for you”. There must be a reason. They have to co-relate the wealth and the person’s earnings. For instance, if you are in a docket where you are trusted with a lot of funds and then funds disappear and you appear to be living beyond your means, that could be a ground for an audit. An audit is not something that should catch people by surprise. The Bill states very well that there are obligations of the auditing body. The auditing body should not just wake up one morning and tell you that they want to audit you, then ransack the office and catch you unawares. According to this Bill, for a proper and objective audit to be done, the body must ensure that it informs the person who is being audited at least seven days before the audit. This will ensure that the person is notified in good time. When there is an audit, it does not mean that somebody is a thief. Auditing does not mean that they want to audit you because they have realized that you have stolen something. It is just a way of ensuring that Chapter Six of the Constitution is being obliged to and that you are innocent. According to the Bill, people being audited should be informed by the auditing body that, in seven days, they are going to have an audit. In addition, people should also be told the reasons for the audit. It should not be just taken that because you are being audited, you are already a criminal. Somebody should not just get into your office, turns your computer upside down, switches of the lights or does this or that. It should be a process that is proper, professional and standard. It should be a process that is going to come up with verifiable evidence, that an audit has been conducted and the person is okay or right. Alternatively, it should be a process where an audit has been conducted and there is a question mark about a person. It does not always mean that you are on the wrong when you are audited. When it comes to audit, it states clearly that the body must know that the person being audited has the right to be heard. The fact that you are being audited does not mean that you are a criminal, and you cannot open your mouth or defend yourself on how you got your wealth. The Bill provides that you have a right to be heard. If it is an issue of explanation, you need to explain and have verifiable evidence to show how you got your wealth. That way, the auditors can be satisfied that probably whatever they thought was wrong is not the case. This is because this is essentially supposed to be an objective process. What I also like about the Bill is that the person has a right to representation. The fact that you are being audited does not mean that you should not have legal The electronic version of the Senate Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor, Senate."
}