Audit

Office of the Auditor-General of Kenya

OAG

64/100

Summary

The Office of the Auditor-General of Kenya is constitutionally mandated under Article 229 of the Constitution of Kenya, 2010 and governed by the Public Audit Act No. 34 of 2015. The Auditor-General is appointed by the President from candidates selected by a statutory process, with the nominee forwarded to the National Assembly for approval; the National Assembly may approve or reject the nomination. The Auditor-General serves a single non-renewable term of eight years. Removal before term-end requires a parliamentary impeachment process for incapacity, gross misconduct, or violation of the Constitution. Kenya's 2010 constitutional framework created a devolved system, so the Auditor-General audits both national and county governments. Audit reports are submitted to the National Assembly and county assemblies respectively; the Public Accounts Committee oversees national audit findings.

Independence Scorecard

Independence Score: 64/100 (good)
64/100
Limited
Methodology v0.1
AppointmentMixed (multi-branch)
Term length8 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Public Audit Act No. 34 of 2015; Constitution of Kenya 2010, Article 229
Citation
Act No. 34 of 2015; Art. 229 Const. 2010
Full text
Full text of law →

Jurisdiction scope

All national government entities, county governments, and any institution receiving national public funds; financial, performance, and compliance audit of all public accounts

Secondary Sources