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