James Maina

The Office of the Auditor-General (OAG) is an independent Office established under Article 229 of the Constitution of Kenya. The Office is charged with the primary oversight role of ensuring accountability within the three arms of Government (the Legislature, the Judiciary and the Executive) as well as the Constitutional Commissions and Independent Offices and any entity that is funded from public funds. Article 229(4) specifies that within six months after the end of each financial year; the Auditor General shall audit and report in respect to that financial year on the accounts of national and county governments, accounts of all funds and authorities of the national and county governments, accounts of all courts, accounts of every commission and independent office established by this Constitution, accounts of the National Assembly, the Senate and the county assemblies, accounts of political parties funded from public funds, public debt and the accounts of any other entity that legislation requires the Auditor-General to audit.