{"count":1608389,"next":"http://info.mzalendo.com/api/v0.1/hansard/entries/?format=json&page=144625","previous":"http://info.mzalendo.com/api/v0.1/hansard/entries/?format=json&page=144623","results":[{"id":1464432,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464432/?format=json","text_counter":313,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"Indeed, the Auditor-General will admit that despite more funding requirements, the office has seen tremendous growth in capacity over the years. An instance is the last five years. The office had an annual allocation of Ksh5.88 billion in the 2019/2020 Financial Year to the current Ksh8.12 billion in the prevailing 2024/2025 Financial Year. That enables the office to fulfil its mandate enshrined under Article 229 of the Constitution."},{"id":1464433,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464433/?format=json","text_counter":314,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"Lately, it has been evident that the office has, indeed, used these resources to churn out more reports. The Public Accounts Committee devised methods to consume all these reports and derive value for the taxpayer’s money. Even as the Office of the Auditor-General is independent, it is not lost on the Committee that accountability and oversight ultimately rests with the people's representatives; that is Parliament. It is against this backdrop that we have continued to engage the office towards improving the pace and quality of audits."},{"id":1464434,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464434/?format=json","text_counter":315,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"From the foregoing and in compliance with the provisions of Article 22(6)(4) of the Constitution, the Committee received a recommendation of award to tender the said services from the Office of the Clerk of the National Assembly. The Committee observed the progress made on the procurement of external audit services. The Committee observed an offer had been made to M/s PKF Kenya Limited Liability Partnership, LNP, subject to approval by the National Assembly pursuant to Article 226(4) of the Constitution. Hon. Speaker I want the House to note that the genesis of this report is based on Article 226(4) of the Constitution which gives the National Assembly the right and mandate to appoint a qualified accounting firm to monitor the operations and functions of the Office of the Auditor-General. The Committee, having satisfied itself with the due process, resolved to recommend to the National Assembly the approval of the award of PKF Kenya Limited Liability Partnership, LNP."},{"id":1464435,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464435/?format=json","text_counter":316,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"I will in brief demonstrate to this honorable House the process that culminated in the award of the aforementioned firm. In fulfilment of Article 226(4) of the Constitution, the National Assembly tendered through request for proposal for provision of external audit services to the Office of the Auditor General. The open tender was advertised on 7th June 2024 in four daily newspapers, our Parliamentary Website and the Public Procurement Information Portal. I want the House to note that the advertisement was done in accordance with Section 96 of the Public Procurement and Asset Disposal Act of 2015. 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":1464436,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464436/?format=json","text_counter":317,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"The advertisement provided the terms of reference of the successful firm as follows: 1. Conducting independent audit of the organisation’s activities for operations in line with the international standards on accounting and international financial reporting standards and guided by Public Sector Accounting Standards Board. 2. Expressing of opinion on whether the financial statements are prepared in all material aspects in accordance with applicable financial reporting standards and frameworks. Whether the organisation has maintained proper books of accounts and whether the accompanying financial statements give a true and fair view of the financial position of the Office of the Auditor-General. 3. Reviewing and elevating the organisation's internal control and risk management system and advising management and board in adequacy/effectiveness of the system and proposal of this improvement. 4. Reviewing adequacy of the organisation information system and infrastructure."},{"id":1464437,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464437/?format=json","text_counter":318,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"5. Providing any other value addition services consistent with the audit of the organisation. The tender submission and opening date were on 18th of June 2024 at 11.00 a.m. The tender required bidders to submit separate technical and financial bids."},{"id":1464438,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464438/?format=json","text_counter":319,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"A tender opening committee was formed by the Audit Accounting Officer on 13th June 2024 pursuant to Section 78 of the Public Procurement and Asset Disposal Act 2015 to oversee the tender opening process. The following two firms responded by submitting their bids: 1. PKF Kenya LLP. 2. Nelson and Francis LLP. An ad hoc evaluation committee was appointed by the Accounting Officer on 13th June 2024 pursuant to Section 46 of the Public Procurement and Asset Disposal Act 2015 to evaluate the bids submitted by the two firms. The evaluation committee concluded the evaluation exercise on 3rd July 2024 and submitted an evaluation report to the head of the procurement function as per the provision of the Public Procurement and Asset Disposal Act 2015 in respect to Section 46."},{"id":1464439,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464439/?format=json","text_counter":320,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"During evaluation, Nelson and Francis LLP was disqualified at the preliminary and mandatory evaluation stage for reasons specified in our report including tax non-compliance. As we know, tax compliance is a mandatory requirement in any procurement in this Republic. PKF Kenya Limited met all the preliminary and mandatory requirements and therefore proceeded to the technical second stage of the evaluation. It scored an average of 80 per cent which was above 75 per cent. This is when we combine the financial and the technical scores. It scored 80 per cent which was above 75 per cent."},{"id":1464440,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464440/?format=json","text_counter":321,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"Further procurement procedures, as elaborated in the report, ended in award to the firm at a tender cost of Ksh25,565,235. A notification of intention to enter into a contract was issued to the firm subject to approval of the House. It is this approval that this Committee seeks from this honourable House. During interrogation of the process by the Committee, it emerged that it has been usual for very few firms to bid for the bid, and this time was no exception with only two bidding. The apparent reason for this state of affairs has been that most of these independent audit firms shy away from professional distance having been engaged by the Office of the Auditor-General in other outsourced engagements. The Committee's decision was, however, constrained with this fact as the procurement laws were all adhered to."},{"id":1464441,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1464441/?format=json","text_counter":322,"type":"speech","speaker_name":"Butere, ODM","speaker_title":"Hon. Nicholas Mwale","speaker":null,"content":"The firm has previously been engaged by the National Assembly, that is the firm of PKF. In fact, we are waiting for its report for the preceding years and the Committee will submit it to this House. As a Committee, we commit to provide thorough oversight to this important office towards improving its operational efficiency and obtain value for money for every coin appropriated by this House. 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."}]}