Fraud Investigations Unit

Introduction

The Office of the Controller and Auditor-General was established under Section 105(3) of the constitution of Kenya . Among the mandate of the office is to audit public funds.
While it is not the responsibility of the Public Sector Auditor to detect fraud and corruption, the public sector auditor recognises the need to detect and investigate and report upon cases of corruption, waste, abuse, irregular and ill acts in the course of financial, performance and other audits. The mandate provided in the constitution adequatelly covers fraud and investigation.

Issues to be Addressed

In the year 2006 the Controller and Auditor-General established the Fraud and Investigation unit under the Specialized Audit Section to address issues including Investigations into Receipts and Payment transactions, Payroll frauds, Procurement frauds, Contract frauds, Computer crimes, Health care frauds, Overtime, Other allowances and Honoraria claims, cheques and credit cards frauds, falsification of documents and records and other emerging issues that may require to be investigated and reported upon.

The role of KENAO in investigating the audit areas above shall be as follows:-

• Through concerted action to play a role in promoting a culture that rejects waste and values honesty, responsibility, and the rational utilisation of economic wealth.
• Influence the approaches used to combat fraud and corruption problem .
• Since it is difficult to detect many acts of corruption and to estimate their financial impact, as the loss to the state does not necessarily show in the accounting records or the financial statements of the public entity, nevertheless, KENAO shall review statistical indicators that point to a likely relationship between various indices of public finance and perceived levels of corruption.
• Contributing to improving overall transparency and accountability, supporting an environment that limits the opportunity for acts of corruption and creating a climate of good governance.
• Encourage the selection of public servants exclusively according to their integrity and capability. 
• Encourage an environment for honest, able and well-motivated public servants. KENAO shall report the existence of organizations' as well as government-wide formal codes of ethics as well as confirm that certain principles for the conduct of public servants are well defined, including integrity, objectivity, impartiality, honesty, and professionalism. 
• Be aware that some programmes have more control weaknesses than others and that these high risk programmes by their nature or function foster an environment that favours fraud and corruption.

Mode of Operation

To promote proper utilization of public resources and accountability KENAO has a website, an e-mail address, postal address and a confidential box in the Office for the public to give information on possible areas of investigation.
KENAO shall take action to investigate the matter reported on and make appropriate report in accordance with the Public Audit Act.
The persons providing information are not required to identify themselves unless they wish to do so. KENAO shall receive the information in confidence and undertake to protect the confidentiality of the information and the informant.

To report allegations of fraud, waste, abuse or mismanagement of public funds to the CAG you may:
Telephone +254-20-342330
E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.
CAG, P.O Box 30084 Nairobi
Fax 254-020 251506.

Personally drop your complain in a confidential box on 3rd floor – Anniversary Towers.