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        {
            "id": 1399971,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399971/?format=api",
            "text_counter": 272,
            "type": "speech",
            "speaker_name": "Mwingi Central, WDM",
            "speaker_title": "Hon. Gideon Mulyungi",
            "speaker": null,
            "content": "2023/2024 within a 6 per cent as administrative allocation to the Board. This will strengthen the maintenance of books of accounts and preparation of financial statements. Lastly, on the accuracy of financial statements, the Committee observed that Fund Account Managers experienced challenges in adopting to the 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 and failure to comply with them in subsequent years occasioned qualification or financial statements. The Committee also established that public sector accounting standards board reviews the IPSAS Standards periodically to take into account emerging issues and conform to best accounting practices. Some Fund Account Managers experienced challenges in the application of these standards while preparing financial statements as envisaged in the audit queries. The Committee recommends that the Fund Account Managers comply with the IPSAS framework in preparation of financial statements. The Board in consultation with the IPSAS Board conducts continuous capacity building on financial reporting standards for constituencies’ staff; and the Board in consultation with the Public Procurement Regulatory Authority (PPRA) should conduct continuous capacity building to all Fund Account Managers on procurement laws and regulations within three months of the Tabling of this report. As I conclude, allow me to mention that while examining these reports, the Committee did not find anything adverse or alarming. The observations and recommendations of the Committee show that there is nothing to worry about in the implementation of the NG-CDF projects. I therefore sincerely congratulate the respective Members of Parliament in these constituencies for the good work they are doing in their constituencies and thank both current and former Fund Account Managers for their cooperation when they were called upon to appear to give evidence to the Committee on the audited accounts. I wish to acknowledge the Chief Executive Officer (CEO) of the Board for the technical support they gave the Committee during the examination and guidance provided to the constituencies on the policy matters, which have streamlined the reporting of the constituencies’ accounts. I take this opportunity to appreciate my fellow Committee members for their commitment to the work before us and for sitting for long hours to examine the reports before the Committee to come up with this Report. I thank the Office of the Speaker and the Clerk for the support given to the Committee. I also extend the Committee’s appreciation to the Office of the Auditor-General, the National Treasury and the Committee Secretariat for the good work they put in in facilitating the Committee and providing the technical support that enabled the Committee to finalise the Report. Hon. Temporary Speaker, I beg to move. Thank you."
        },
        {
            "id": 1399972,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399972/?format=api",
            "text_counter": 273,
            "type": "speech",
            "speaker_name": "Hon. Peter Kaluma",
            "speaker_title": "The Temporary Speaker",
            "speaker": {
                "id": 1565,
                "legal_name": "George Peter Opondo Kaluma",
                "slug": "george-peter-opondo-kaluma"
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            "content": " Who is seconding the Motion?"
        },
        {
            "id": 1399973,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399973/?format=api",
            "text_counter": 274,
            "type": "speech",
            "speaker_name": "Mwingi Central, WDM",
            "speaker_title": "Hon. Gideon Mulyungi",
            "speaker": null,
            "content": " May I request Hon. Muthoni Ikiara to second."
        },
        {
            "id": 1399974,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399974/?format=api",
            "text_counter": 275,
            "type": "speech",
            "speaker_name": "Hon. Peter Kaluma",
            "speaker_title": "The Temporary Speaker",
            "speaker": {
                "id": 1565,
                "legal_name": "George Peter Opondo Kaluma",
                "slug": "george-peter-opondo-kaluma"
            },
            "content": " Hon. Muthoni Ikiara should have the microphone to second."
        },
        {
            "id": 1399975,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399975/?format=api",
            "text_counter": 276,
            "type": "speech",
            "speaker_name": "Nominated, UDA",
            "speaker_title": "Hon. Dorothy Muthoni",
            "speaker": null,
            "content": " Thank you, Hon. Temporary Speaker. I beg to second the Motion on the Report of the Decentralised Funds Accounts Committee on its consideration of the financial statements for the NG-CDF for five constituencies in Vihiga County for financial years 2013/2014, 2014/2015 and 2015/2016. I wish to appreciate that the NG-CDF is one of the funds that are felt on the ground. It is important to note that the issues that are normally raised when we go for audit cut across all constituencies. During the examination of these financial statements, we do realise that in all the constituencies, the issues that we come across normally are the same. We have taken time, more often than not, to scrutinise all the reports brought by the Fund Account Managers. For instance, on the issue of unimplemented projects, the Committee observed there was massive delay in implementation of projects in these constituencies in Vihiga. The reason given was that the National Treasury The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor"
        },
        {
            "id": 1399976,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399976/?format=api",
            "text_counter": 277,
            "type": "speech",
            "speaker_name": "Nominated, UDA",
            "speaker_title": "Hon. Dorothy Muthoni",
            "speaker": null,
            "content": "delayed disbursement of funds. The Committee recommended that the National Treasury ensures timely and adequate disbursement of funds to the NG-CDF Board for immediate release to the constituencies to avert these massive delays. I also wish to reiterate that the Committee observed there was poor coordination between the office of the Auditor-General and the Fund Account Managers particularly regarding the timely response to audit queries. The Committee further observed that there is a need for the NG-CDF Board to inform Fund Account Managers across the county to respond to audit queries promptly. The Committee recommends that the NG-CDF Board should ensure constituency committees employ qualified accountants in the constituency offices. We also observed that sometimes Fund Account Managers do not get proper induction and they do not know what to bring for audit. This makes the Committee to keep inviting them to avail documents. We want to urge the NG-CDF Board to ensure that they properly induct all Fund Account Managers to avert wastage of public resources and the Committee Members’ time because we normally sit for long hours to come up with credible reports. I wish to join my Chairman in saying that in all constituencies, money was prudently used. Members of Parliament should be applauded because of doing their oversight role well. It is important to note that only the NG-CDF funds are properly utilised and accounted for. People see development in their constituencies. I am saying this because counties also have funds but the buildings we see, wherever we go, are NG-CDF projects. This Fund is properly utilised, except for the few issues we have raised because of massive delay in disbursement of funds. On that note, as a Committee, we wish to urge the NG-CDF Committee of this House to urge the National Treasury to release funds on time to avoid massive delay in implementation of projects. I wish to second this very important Report and say that the NG-CDF is the way to go. Thank you, Hon. Temporary Speaker."
        },
        {
            "id": 1399977,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399977/?format=api",
            "text_counter": 278,
            "type": "speech",
            "speaker_name": "Hon. Peter Kaluma",
            "speaker_title": "The Temporary Speaker",
            "speaker": {
                "id": 1565,
                "legal_name": "George Peter Opondo Kaluma",
                "slug": "george-peter-opondo-kaluma"
            },
            "content": " Thank you, very much."
        },
        {
            "id": 1399978,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399978/?format=api",
            "text_counter": 279,
            "type": "scene",
            "speaker_name": "",
            "speaker_title": "",
            "speaker": null,
            "content": "(Question proposed"
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            "id": 1399979,
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            "text_counter": 280,
            "type": "heading",
            "speaker_name": "",
            "speaker_title": "",
            "speaker": null,
            "content": ")"
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        {
            "id": 1399980,
            "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1399980/?format=api",
            "text_counter": 281,
            "type": "speech",
            "speaker_name": "Hon. Peter Kaluma",
            "speaker_title": "The Temporary Speaker",
            "speaker": {
                "id": 1565,
                "legal_name": "George Peter Opondo Kaluma",
                "slug": "george-peter-opondo-kaluma"
            },
            "content": " Hon. (Dr) Wilberforce Oundo, Member for Funyula."
        }
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