Office of the Auditor-General (Kenya)

The Office of the Auditor-General of Kenya is an Independent Office established under Article 229 of the Constitution of Kenya to audit Government Bodies and report on their management of allocated funds. The current Auditor-General is Nancy Gathungu.

Table of Contents

Roles

The Auditor-General’s roles under the Kenyan constitution are:

Within six months after the end of each financial year, the Auditor-General shall audit and report, in respect of that financial

year, on:

Accounts of the national and county governments
Accounts of all funds and authorities of the national and county governments;
Accounts of all courts
Accounts of every commission and independent office established by the Constitution
the accounts of the National Assembly, the Senate and the county assemblies
Accounts of political parties funded from public funds;
The public debt
Accounts of any other entity that legislation requires the Auditor-General to audit.

Reports

The Auditor-General is mandated to do the following through the audit reports:

An audit report shall confirm whether or not public money has been applied lawfully and in an effective way.
Audit reports shall be submitted to Parliament or the relevant county assembly
Within three months after receiving an audit report, Parliament or the county assembly shall debate and consider the report and take appropriate action.