It is important to discuss whether national government and its institutions are fully supportive of devolution
When media reports indicated that the audit reports of Kiambu County included line items like the Sudan Peace and State House expenses, there was public outcry. It was unfathomable that the county budget would have been approved, implemented and audited with such basic and glaring errors.
When the chairman of the Council of Governors addressed a press conference, he indicated the error may have come from the Integrated Financial Management Information System (Ifmis). While the initial shock may have dissipated, the statement raised several issues about the state of Kenya’s financial system.
First is the accuracy of the financial records. The Constitution stipulates transparency and accountability under public financial management.
It says fiscal reporting should be clear. Clarity can only be guaranteed when there is openness and accuracy. To be able to engage with the reports, the basis question as to whether the line items being reported were in the budgets and subsequent accounts of Kiambu should be easy to answer.
If we cannot even clarify this basic point, then we cannot speak of clarity. If we can verify that these were errors from the national treasury, there are more questions that follow.
What did Kiambu spend the sums in question on? Where are those reports? It is by answering this second question that the Senate will be able to help Kenyans to get to the bottom of whether taxpayers’ money was prudently spent. Without dealing with this we may just be focusing on sideshows.
It is important to revisit responsibilities of institutions involved in budget making. The County Executive and Governor owe people of Kiambu and Kenya an explanation.
To get to the bottom of this problem, it is not enough to cry wolf. Kiambu chiefs need to demonstrate what the true situation is. It is not in doubt what sums of money were allocated to this county.
Kiambu also has a record of how much of the allocated sums were disbursed by the national treasury. Based on these they can easily demonstrate how much they spent and on what line items.
Secondly, the Senate must be commended for unearthing this irregularity. The recommendation that Senate suspend their interrogation until this issue is sorted out is not in tune with the role of Senate.
Instead, their interrogation must be extended to the officials at the national treasury so that Kenyans can know the truth about what really happened. This is how to be open as the Constitution demands.
County assemblies are the first line of oversight over county finances. They are the ones that approve county budgets, oversight expenditure.
High Court
While the debate over the 2017/2018 reports were going on, there were also reports about the High Court stopping the expenditure of Sh16.5 billion budgeted for as part of a supplementary budget by Kiambu County. The fact that the members of the county assembly had to go to court to stop what constitutionally they can do raises questions about the balance of power and real oversight powers by county assemblies.
The last issue relates to the relationship between national and county governments.
It is important to discuss whether national government and its institutions are fully supportive of devolution. The divergent opinions between national and county governments over the 2019/2020 budget relates to, among other things, monies for leasing of medical equipment.
If one considers that the complaints about Ifmis also relates to what the national treasury may or may not have done, it is time to also critically reflect on the role of and support to county governments by national government officials.
Unless we do so, it will continue being convenient to blame counties for financial management ills without putting an equal spotlight on national government.
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