Today, the Senate Committee on County Public Accounts (CPAC) convened to question Governor Dhadho Godhana concerning the Auditor General's report on the Financial Statements for the Financial Year 2019/2020.

During the meeting, the Committee made several resolutions. First, concerns were raised about the delayed submission of documents by the Office of the Auditor-General during the audit period. It was found that 67% of the total expenditure queried by the Auditor General lacked adequate documentation.

Further, the Committee noted that the Auditor General's opinion on the financial statements and unsupported expenditures in the Financial Year 2019/20 report mirrored those in the previous year's report. This pointed to ongoing inaccuracies and unsupported expenditures in the financial statements.

To rectify these issues, the Committee directed the management to provide compulsory training to the accounts and procurement departments' staff. The training would concentrate on public finance management and record-keeping, emphasizing the significance of proper documentation.

The Committee also underlined the legal repercussions of not providing documentation/information on public funds usage. According to Section 62 of the Public Audit Act, 2015, such negligence is an offense punishable by a fine not exceeding five million shillings, imprisonment for a term not exceeding three years, or both.

Furthermore, the Committee instructed the management to take administrative action against county officials who failed to surrender imprest advances within the set timelines. This action was in line with Regulation 93(6) of the PFM (County Government Regulations), 2015, and was expected to be finalized by the end of the first quarter of the 2023-2024 Financial Year.

In efforts to rectify the issue of missing evidentiary documents, the Committee requested that the management deliver them to the office of the Auditor General within two weeks. These documents were related to talk shows, advertising printing, and information supplies and services.

Recognizing the situation's urgency, the Committee encouraged the management to establish the County Treasury and PFM Technical Committee promptly. This would guarantee the maintenance of a proper repository for all payment-related documents.

During the meeting, the Committee was also informed that an expenditure of Kshs. 49,288,691 under Emergency Relief and Refugee Assistance lacked proper support. The Tana River Public Accounts Committee of the County Assembly was reportedly addressing this issue.

Moreover, there were concerns about the high amount of pending bills, totaling Kshs. 1.16 billion as of June 30, 2020. As of December 21, 2022, the total pending bills had grown to Kshs. 2.118 billion, composed of Kshs. 455.8 million in eligible pending bills and Kshs. 1.663 billion in ineligible bills. The Committee advised involving the County Assembly in the verification process and sharing Special Audits' reports with the assembly.

The Committee also expressed worry about the lack of an approved staff establishment, making it challenging to determine the optimal number of employees required. Consequently, the Committee urged the management to expedite the development of an approved staff establishment and report back by the end of the first quarter of the Financial Year 2023-2024.

Senator Moses Kajwang was joined by other committee members, including Senators Fatuma Dullo, Okiya Omtatah, Gataya Mo Fire, and John Methu.