Kenya National Audit Office

Finance and Administration Central Government State Corporations Local Authorities Specialised Audits

Central Government State Corporations Local Authorities Specialized Audit

	HISTORY, MANDATE AND STAFF (a) MANDATE The Office of the Auditor General draws its mandate from the Constitution of Kenya. Chapter 12, Part 6, Article 229 establishes the Office of the Auditor General. Chapter 15, Article 248, Section 3 and Article 249, Section 2 (a) and (b) provides for the independence of the Office of the Auditor General. *Article 229 states:* (1) There shall be an Auditor-General who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President. (2) To be qualified to be the Auditor-General, a person shall have extensive knowledge of public finance or at least ten years experience in auditing or public finance management. (3) The Auditor-General holds office, subject to Article 251, for a term of eight years and shall not be eligible for re-appointment. (4) Within six months after the end of each financial year, the Auditor-General shall audit and report, in respect of that financial year, on:- (a) the accounts of the national and county governments; (b) the accounts of all funds and authorities of the national and county governments; (c) the accounts of all courts; (d) the accounts of every commission and independent office established by this Constitution; (e) the accounts of the National Assembly, the Senate and the county assemblies; (f) the accounts of political parties funded from public funds; (g) the public debt; and (h) the accounts of any other entity that legislation requires the Auditor-General to audit. (5) The Auditor-General may audit and report on the accounts of any entity that is funded from public funds. (6) An audit report shall confirm whether or not public money has been applied lawfully and in an effective way. (7) Audit reports shall be submitted to Parliament or the relevant county assembly. (8) Within three months after receiving an audit report, Parliament or the county assembly shall debate and consider the report and take appropriate action. *Article 226, Section 4* provides for the accounts of Office of the Auditor General to be audited and reported on by a professionally qualified accountant appointed by the National Assembly. *Article 248, Section 3 states:* The independent offices are— (a) the Auditor-General; (b) Controller of Budget *Article 249, Section 2 (a) and (b) states:* The commissions and the holders of independent offices— (a) are subject only to this Constitution and the law; and (b) are independent and not subject to direction or control by any person or authority. (b) HISTORY Originally the Office was referred to as the Exchequer & Audit Department which with time changed to the Office of the Controller and Auditor-General. During this period, the Office derived its mandate from the Exchequer and Audit Act Cap 412 which provided for the audit of the Central Government by the Controller and Auditor General. Later the Act was amended to provide for audit of Local Authorities and State Corporations. The public Audit Act 2003 which became effective on 9 January, 2004 established a more independent Office of the Controller and Auditor General and renamed it KENYA NATIONAL AUDIT OFFICE (KENAO) (c) STAFF The office has a current staff capacity of 974 staff composed of 716 Auditors and Examiners and 258 Administrative and Support Staff. The members of staff are deployed in five departments, namely; Finance, Administration and Human Resource Central Government State Corporations Local Authorities Specialized Audits Each Department is headed by a Deputy Auditor General.

HISTORY, MANDATE AND STAFF

(a) MANDATE
The Office of the Auditor General draws its mandate from the Constitution of Kenya.
Chapter 12, Part 6, Article 229 establishes the Office of the Auditor General. Chapter 15, Article 248, Section 3 and Article 249, Section 2 (a) and (b) provides for the independence of the Office of the Auditor General.

Article 229 states:

(1) There shall be an Auditor-General who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.

(2) To be qualified to be the Auditor-General, a person shall have extensive knowledge of public finance or at least ten years experience in auditing or public finance management.

(3) The Auditor-General holds office, subject to Article 251, for a term of eight years and shall not be eligible for re-appointment.

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

(a) the accounts of the national and county governments;

(b) the accounts of all funds and authorities of the national and county governments;

(d) the accounts of every commission and independent office established by this Constitution;

(e) the accounts of the National Assembly, the Senate and the county assemblies;

(f) the accounts of political parties funded from public funds;

(g) the public debt; and

(h) the accounts of any other entity that legislation requires the Auditor-General to audit.

(5) The Auditor-General may audit and report on the accounts of any entity that is funded from public funds.

(6) An audit report shall confirm whether or not public money has been applied lawfully and in an effective way.

(7) Audit reports shall be submitted to Parliament or the relevant county assembly.

(8) Within three months after receiving an audit report, Parliament or the county assembly shall debate and consider the report and take appropriate action.

Article 226, Section 4 provides for the accounts of Office of the Auditor General to be audited and reported on by a professionally qualified accountant appointed by the National Assembly.
Article 248, Section 3 states:
The independent offices are—
(a) the Auditor-General;
(b) Controller of Budget
Article 249, Section 2 (a) and (b) states:
The commissions and the holders of independent offices—

(a) are subject only to this Constitution and the law; and

(b)      are independent and not subject to direction or control by any person or authority.
(b)    HISTORY
Originally the Office was referred to as the Exchequer & Audit Department which with time changed to the Office of the Controller and Auditor-General. During this period, the Office derived its mandate from the Exchequer and Audit Act Cap 412 which provided for the audit of the Central Government by the Controller and Auditor General. Later the Act was amended to provide for audit of Local Authorities and State Corporations.
The public Audit Act 2003 which became effective on 9 January, 2004 established a more independent Office of the Controller and Auditor General and renamed it KENYA NATIONAL AUDIT OFFICE (KENAO)
(c)    STAFF
The office has a current staff capacity of 974 staff composed of 716 Auditors and Examiners and 258 Administrative and Support Staff. The members of staff are deployed in five departments, namely;

Finance, Administration and Human Resource
Central Government
State Corporations
Local Authorities
Specialized Audits

Each Department is headed by a Deputy Auditor General.