This special audit was undertaken following a request by the Senate Ad Hoc Committee on Covid-19, the Senate Health Committee and the Public Investment Committee of the National Assembly. The request followed public uproar after media reports on alleged misuse of Covid-19 funds by the Kenya Medical Supplies Agency. The committees of the Senate and the National Assembly required the Auditor General to determine whether KEMSA adhered to the Public Procurement and Asset Disposal Act 2015 in the procurement of medical supplies to combat the Covid-19 pandemic, whether KEMSA adhered to the Public Finance Management
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Tue, Dec 20, 2022
Analysis of the Special Audit Report on Utilization of Covid-19 Funds by County Governments
The request for the Auditor General to undertake a special audit on utilization of funds allocated to Covid-19 by the 47 county governments originated from the Senate Ad-hoc Committee on the Covid-19 situation1. The objective of the Special Audit was to confirm whether public funds utilized by county governments for the procurement of medical supplies for Covid-19 purposes were used lawfully and effectively. The Senate wanted to confirm the total amounts of funds received, whether funds were banked and spent according to approved work plans, procurement plans and training plans, whether reliable financial and non-financial reports were produced every month and the instances and patterns of wastes and inefficiencies that if corrected would permit more economical use of available budget resources. The Senate also wanted the Office of the Auditor General to detect
any irregularities involving misuse of public funds and related weaknesses in management controls amongst other issues2.
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Tue, Dec 20, 2022
Review of Special Audit on Utilization of Covid-19 Funds by National Government
The Special Audit Report covered the planning, budgeting, financing and utilization of Covid-19 Funds and donations by the National Government Entities for the period 13 March, to 31 July 2020. The terms of reference for the special audit included review of the Institutional Framework for management of the COVID-19 Funds, review of the utilization of COVID-19 Funds by the National Treasury and Planning including disbursements to Ministries, Departments and Agencies, review of the utilization of COVID-19 Funds by the Ministry of Health and Referral Hospitals and review of
the utilization of COVID-19 Funds by the COVID-19 Emergency Response Fund1. The special audit was conducted to confirm the lawfulness and effectiveness of the expenditure related to Covid-19, as required under Article 229(6) of the Constitution of Kenya.
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Thu, Oct 27, 2022
Analysis of Busia County Third Quarter and Fourth Quarter of FY 2021/22 Budget Implementation Report
The reports are respectively submitted to the National Assembly and to the Senate and County Assemblies every four months for their review and scrutiny as part of discharging their oversight role. The OCoB also makes these reports available to the public in fulfilment of Constitutional requirements regarding access to information.
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Wed, Oct 26, 2022
Analysis of Q3 and Q4 Budget Implementation Report of FY 2021/22 for Kisumu County Government
Kisumu county government has persistently struggled to fully utilize its annual budget. By the end of Q4 of FY 2021/22 nearly 40% of Ksh 12.2 billion remained unspent, a higher portion than it was over the same period in the previous financial year. This is as a result of delays in timely release of county funds as more revenue are realized in Q3 and Q4 but still fell short of target by 22.2% in FY 2021/22, albeit improved marginal performance than in the previous year.
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Tue, Oct 25, 2022
Analysis of Kitui County Third Quarter and Fourth Quarter of FY 2021/22 Budget Implementation Report
The IEA-Kenya in partnership with the National Democratic Institute (NDI) synthesized the third quarter (Q3) and fourth quarter (Q4) of the FY 2021/22 BIRR for Kitui county as part of a joint project titled “Strengthening Financial Accountability at The County-Level”. The objective of the analysis is to establish whether budget implementation is progressing according to the approved budget. Whereas in practice budgets may not always be implemented exactly as they were approved, this analysis attempts to explain any significant gaps that may raise significant budget credibility issues.
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Wed, Aug 17, 2022
Budget Brief for the Fiscal Year 2022–2023: Judiciary, Parliament, and Selected Constitutional Commissions and Independent Offices
The Institute of Economic Affairs prepared this budget brief with the aim of providing a summary of the budgets of two branches of government—the Judiciary and Parliament—as well as a few constitutional commissions and independent offices. The main objectives of this analysis are to monitor judicial funding and identify issues that could enhance parliament’s allocations to the Judiciary and allow better service delivery for provision of the public good of justice administration. In order to provide this public good, the main priorities include quick resolution of cases and elimination of case backlogs. Regarding constitutional commissions and independent offices, they are small (in comparison to the three branches of government) and could easily be overlooked in the budget process, which is largely based on political bidding, given the oversight role that these institutions play in Kenya’s democratic framework.
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Mon, Jun 6, 2022
Response to Call for Comments on CBK’s Discussion Paper on CBDC