The Office of the Auditor-General of
Kenya
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is an Independent Office established under ยง229 of the
Constitution of Kenya
The Constitution of Kenya is the supreme lawof the Republic of Kenya. There have been three significant versions of the constitution, with the most recent redraft being enabled in 2010. The 2010 edition replaced the 1963 independence constit ...
to audit Government Bodies and report on their management of allocated funds. The current Auditor-General is
Nancy Gathungu.
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
In politics, a national assembly is either a unicameral legislature, the lower house of a bicameral legislature, or both houses of a bicameral legislature together. In the English language it generally means "an assembly composed of the r ...
, the
Senate
A senate is a deliberative assembly, often the upper house or chamber of a bicameral legislature. The name comes from the ancient Roman Senate (Latin: ''Senatus''), so-called as an assembly of the senior (Latin: ''senex'' meaning "the el ...
and the
county assemblies
** Accounts of
political parties
A political party is an organization that coordinates candidates to compete in a particular country's elections. It is common for the members of a party to hold similar ideas about politics, and parties may promote specific political ideology ...
funded from public funds;
** The public debt
** Accounts of any other entity that legislation requires the Auditor-General to audit.
* The Auditor-General may audit and report on the accounts of any entity that is funded from public funds.
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.
Auditors-General
* June 2020 - to present:
Nancy Gathungu
*August 2019 - to June 2020: office vacant
* August 2011 - August 2019: Mr.
Edward R. O. Ouko
References
External links
*
{{authority control
Politics of Kenya
Government agencies of Kenya
2012 in Kenya
Law of Kenya
Kenya articles by importance
Government audit officials
Supreme audit institutions