In Summary;
- Total budget 11,902,328,884
- 40 bank accounts
- 160million un-surrendered imprests
- Departmental Expenditure analysis
- Pending bills with no supporting documents
- County Secretary’s office spends Kshs. 0 in August 2020
- Revenue collection drop
- PAC’s weighty Observations and Recommendations
- DOWNLOADABLE ~ Full report
PACS REPORT ON BUNGOMA COUNTY GOVT. QUARTERLY REPORTS AND FINANCIAL STATEMENTS
The Public Accounts and ICT Committee (PAC) under the chairmanship of Khalaba MCA ~ Hon Majimbo Okumu on Thursday, February 4, 2021 tabled a report on Bungoma County Government Quarterly report and Financial statements for the period ended September 30, 2020 in respect to the departments of county Secretary, Governor and Deputy Governor, Public Services Management and Administration and County Public Service Board
The report that was adopted on the same day.
Here is a look at the Public Accounts Committee’s weighty Observations and Recommendations;
Committee Observations;
- Departments did not honor directives from the County Assembly on the submission of documents prior to the interrogations of the financial statements and quarterly reports; instead documents were submitted during interrogation
- The offices of County secretary, Governor and Deputy Governor and Public Service Management and Administration did not submit the financial and non-financial reports and supporting documents in respect to the various imprests as had been directed by the committee during interrogation
- The Office of the Public Service Management and Administration, Governor and Deputy Governor’s did not submit that detailed personnel expenditure
- The Office of the County Secretary did not submit to the committee the County payroll for interrogation and scrutiny as had been directed
- ALL departments had pending bills for the FY 2019/20 and some carried forward from FY 2018/19. The Accounting Officers cited lack of adequate supporting documentation from the service providers, suppliers, contractors and delay in submission and approval of the first supplementary budget as the main challenges for the delayed payments
- Departments submitted the departmental annual procurement plans, work plans and the budget implementation status report to the committee for comparison purposes with the financial report.
- ALL departments had un-surrendered imprests during the period under review which had not been cleared by the County Treasury by the time of production of this report. The committee noted that some of the imprests remained outstanding from the FYs 2018/19 and 2020/21; contrary to the provisions of PFM 2012 and PFM regulations 2015 on handling of imprests
- The committee further noted that the departments did not provide the required supporting documentation for verification as to how the outstanding staff impress would be recovered or if they had initiated recoveries from the payroll.
- The committee observed that the accounting officers violated Regulation 93 (5), (6) and (7) of the Public Finance Management (County Governments) Regulations 2015 which provides that;
DOWNLOAD PAC REPORT here; PA & ICT MAIN REPORT (1)
Committee Recommendations;
- That henceforth, departments must submit supporting documents on the quarterly and financial statements as requested by the assembly prior to the interrogations to enable the committee to undertake an analysis of the reports beforehand for proper oversight.
- Accounting officers to submit the financial and non-financial reports and the supporting documents pertaining to the outstanding imprests of 22,053,375 in the office of the County Secretary Kshs. 47,658,878 in the office Governor/Deputy Governor and Kshs. 20,828,000 in the depart of Public Services Management and Administration within 7 days of adoption of this report
- That the Accounting officers in the office of the Governor/Deputy Governor and the department of Public Service Management and Administration to submit to the County Assembly a detailed report indicating the actual expenditures on personal emoluments within 14 days of adoption of this report; Failure to which the committee shall re-vote the allocations on personnel emoluments in the first supplementary budget.
- The office of the County attorney must adequately advice the departments on the rule of law and the consequences of non-compliance to the County Assembly directives and resolutions; and that the County attorney shall be summoned and/or invited alongside all the officers from the County Executives for proper guidance.
- Departments should ensure that necessary documents are submitted by staff, suppliers and contractors and that all pending bills are factored in the first supplementary budget for the FY 2020/21 for payment.
- Accounting officers of the various departments should comply with the provisions of Regulations 93 (5) and (6) of the Public Finance Management (County Govts) Regulation 2015, in respect to management of imprests.
#iKUWEiKUWE Corner;
- The PAC report was tabled and adopted on Thursday, February 4, 2021
- YES! This government MUST be FORCED to PRIORITISE pending bills
- YES! Most accounting officers hide behind ignorance of the law… demanding the presence of the County Attorney is super move by PAC
- Do Bungoma county govt officers understand the consequences of un-surrendered imprests??? I think it’s time a list of un-surrendered imprests is made public for starters
- ALL committees must consider allowing LIVE coverage to keep the public informed of what transpires FIRSTHAND
- A detailed report with well thought recommendations… Let’s hope the recommendations will be implemented forthwith… Well done PAC
