What you Need to Know about the Office of the Auditor General
The Office of Auditor General (OAG) is an independent office established under Article 229 of the Constitution. The Auditor General is appointed by the President with approval of the National Assembly for an 8 year tenure with no provision for reappointment. The tenure limit is meant to avoid compromising of the holder as well as to ensure new ideas are generated in the office.
What is the work of the OAG?
Generally, the OAG oversees utilization of all public funds within the three arms of the National government, its agencies and Counties. This means providing feedback to Kenyans on whether public resources have been properly utilized for their benefit.
How does OAG provide assurance on public resources use?
- Fiscal Responsibility through Certification of Accounts
The OAG certifies accounts at both national and county levels, and determines whether preparation of the accounts is in accordance with the statutory requirements and the applicable financial reporting frameworks. This results in generation of annual audit report touching on each government entity. The report is presented to Parliament and respective County Assemblies.
2. Managerial Accountability through Auditing of Accounts
The auditor general responds instantly to any public concerns that need auditing or investigation with regard to use of funds by the national or/and county governments. The OAG is also constantly on the ground, analyzing risks that result from changes in the environment and giving timely recommendations. This ensures that the office is helping with prevention and deterrence of corruption, misappropriation of funds, fraud and wastage of public resources.
- Monitoring Service Delivery to Kenyans through Performance Audits
The office looks at the programmes that are implemented by governments to ensure they generate results that improve the quality of life for citizens. Performance audits focus directly on access to social rights for Kenyans as stipulated in the Bill of Rights. This is because these rights are realized through implementation of projects across sectors such as health, education, clean water among others.