• Version
• Download 565
• File Size 346.92 KB
• File Count 1
• Create Date December 20, 2022
• Last Updated December 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.