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.[1] The current Auditor-General is
Nancy Gathungu.
Roles
The Auditor-General's roles under the Kenyan constitution are:[2]
Within six months after the end of each financial year, the Auditor-General shall audit and report, in respect of that financial
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:[3]
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.