
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.