Bulletins and Briefs ( 242 Found )


Date Details Document


Tue, Jun 4, 2024

Analysis of the Auditor General’s Report on the Financial Statements of the Kitui County Executive: FY 2020/21 – 2021/22

Author(s): IEA-Kenya,

Theme: Budget,

In the Financial Year 2021/2022, Kitui county committed to spend Ksh. 499,555,498 in healthcare facilities that were never completed. In trying to ascertain the specific project, Audit revealed that the project files were not provided for audit verification and information available indicated that the projects started way back in 2017. The people were denied access to medical services that would have been tenable had the project been completed. The county government cannot show value for money for such an expensive venture



File Size: 224.21 KB
No of Downloads: 34.



Tue, Jun 4, 2024

Analysis of the Auditor General’s Report on the Financial Statements of the Kisumu County Executive: FY 2020/21 – 2021/22

Author(s): IEA-Kenya,

Theme: Budget,

There was a decrease in amount queried, from Ksh 5.1 billion in FY 2020/21 to Ksh 3.8 billion in FY 2021/2022. However, the actual number of audit queries increased from the previous audited county financial statements.

    • Violation of financial regulation increased from 15 cases to 27 cases, lack of supporting documents increased from 20 cases to 25 cases while failure to reconcile shot up from 3 cases to 25 cases and no value for money reported 16 cases from one case in the previous year.
    • The queries revolved around, failure to reconcile books of account, lack of supporting documents, violation of financial regulations, no value for money and pending bills. Most of these issued have been carried forward without any resolutions


File Size: 319.91 KB
No of Downloads: 44.



Tue, Jun 4, 2024

Analysis of the Auditor General’s Report on the Financial Statements of the Busia County Executive: FY 2020/21 – 2021/22

Theme: Fiscal Policy,

There was an increase in amount queried, from Ksh 5.6 billion in FY 2020/21 to Ksh 5.8 billion in FY 2021/2022. While major audit issues in FY 2020/21 and FY 2021/22 revolved around, lack of supporting documents, violation of financial regulations and pending bills. Most of these issued have been carried forward without any resolutions.



File Size: 359.41 KB
No of Downloads: 41.



Wed, May 8, 2024

2022 Audited Account



File Size: 1.42 MB
No of Downloads: 61.



Wed, May 8, 2024

Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023: Analysis for Agriculture, Infrastructure, Health and Water Ministries

Author(s): Raphael Muya,

Theme: Accountability, Budget, Transparancy,

The findings presented in the report shed light on fiscal discipline, transparency, and the effectiveness of public

resource management in Kenya’s governance framework. This analysis serves as a critical tool for policymakers,

legislators, and citizens, offering insights into the fiscal health of the government and identifying areas that

require attention and improvement. In this summary, we delve into the key highlights and implications of the

Auditor-General’s observations, aiming to provide a clear understanding of the challenges and opportunities

facing the national government in its pursuit of accountable and efficient financial management.



File Size: 1.22 MB
No of Downloads: 68.



Tue, May 7, 2024

Fact sheet Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023

Author(s): Faith Nzomo, Raphael Muya,

Theme: Budget,

Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023



File Size: 701.05 KB
No of Downloads: 153.



Fri, May 3, 2024

The Citizen’s Alternative Budget 2024/2025

The Alternative Budget seeks to influence government decisions and help civil society develop viable alternatives to government policy. Equally, it provides a complementary avenue for deepening participatory budgeting, given the legal basis for public participation in government planning and budgeting processes. As the country embrace devolved system of government, it is envisaged that, through the IEA pre-budget hearings and Citizen Alternative Budget, there is likely to be an increased civil society engagement in county government planning and budgeting.



File Size: 1.28 MB
No of Downloads: 165.



Fri, Feb 23, 2024

Why is the Global Trade in Integrated Circuits a Development Question?

Author(s): Emmanuel Wa-Kyendo, Maureen Barasa,

Theme: International Trade,

Integrated circuits represents an unprecedented convergence of scientific advancements in materials, efficiency in production processing and market demand. In this essay, it is argued that due to this explosive convergence in science and trade, whether or not African policy makers recognize the fact, the global trade in ICs is and will continue to be a development question. The division of labour and specialization and comparative advantage has seen a handful of firms and a selection of countries principally in East Asia and North America appropriate the most important share of the consumer surplus in IC production. Lacking the comparative advantage to produce ICs, African households, firms and governments as a net consumer of the product remain beneficiaries of significant consumer surplus windfalls. Without the IC, Africans would be considerably poorer. Overall, African households, firms and governments are consumers of ICs both in the direct and indirect markets.



File Size: 350.42 KB
No of Downloads: 218.



Tue, Feb 13, 2024

Analysis of the Auditor General’s Reports on the Financial Statements of the County Executive (2020/21 – 2021/22) – Kisumu County

Theme: Budget,

The Constitution of Kenya 2010, requires the auditor general to regularly publish and publicize the audit reports. These reports are usually technical in nature and Civil Society Organizations can play a good role in reviewing these reports to make them simpler for citizens to engage meaningfully.

The audit findings are important as they help the  governments  and institutions to put in place systems that safeguard its internal operations and help governments or institutions to apply corrective actions which can translate into some cost savings and overall realization of management system goal and improved service delivery .The findings help the county concerned to determine whether there are conditions dealing with irregularities, waste, inefficiency, conflict of interest and control weaknesses.

This therefore forms the basis of analyzing and simplifying Kisumu County Auditors General’s report on the financial statement for financial years 2020/2021 and 2021/2022. This analysis is for engagement with Civil Society Organizations and County Assembly watchdog committees to promote transparency and accountability in resources management.



File Size: 1.44 MB
No of Downloads: 220.