A Senate watchdog committee wants all County Assembly officers who may have taken part in the misappropriation of funds or any other breach of law prosecuted in accordance with the law.

This, even as the committee directed a special audit of Migori and Homa Bay County Assemblies, which have adverse opinions.

“The Committee cannot vouch for the authenticity of the records submitted. We request the House to allow his Committee to liaise with other relevant stakeholders to ensure that illegalities and irregularities identified are addressed lawfully and to direct a special audit of the entities with adverse opinions,” said Senate Public Accounts Committee (CPAC) Chairman Moses Kajwang’ (Homa Bay).

This is after the watchdog committee examined the reports of the Auditor-General on the financial statements for 47 county assemblies for the financial year 2023/2024 and identified various fiduciary risks.

Kajwang’ while moving a motion on the floor of the House for the adoption of the report, asked the House to allow the Committee to summon the entities that had adverse opinions and to invite the accounting officers of the other entities to ensure that the issues raised by the Auditor-General are closed.

The Committee noted that two county Assemblies, Migori and Homa Bay had adverse opinions and recommended that the accounting officer(s) recover the outstanding imprests with interest as per provisions of Regulation 93 (6) of the Public Finance Management (County Governments) Regulations, 2015.

The Committee further recommends sanction and surcharge of Accounting Officers who fail to recover outstanding imprests in line with Regulation 93(7) of the PFM (County Government) Regulations, 2015.

The Senate committee in a report tabled on the floor of the House further wants the Clerks of the two Assemblies to provide a status report to the Office of the Auditor General within 60 days from the adoption of the report.

The Senator Moses Kajwang’ led committee recommends that where such failure has led to an Adverse or Disclaimer opinion, the clerks should take responsibility and implement the sanctions outlined in Section 62(2) of the Public Audit Act, 2015.

Section 62 (2) of the Public Audit Act states that a person who contravenes subsection (1) commits an offense and is liable on conviction to a fine not exceeding Sh5million or to imprisonment for a term not exceeding three years, or to both.