Analysis of the Auditor General’s Reports on the Financial Statements of National Government

IEA Kenya
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Post Date: 21 March 2019


This publication examines the findings contained in the financial audit reports published by the Office of the Auditor General for the three consecutive financial years from 2013-2014 to 2015-2016. Guided by the fact that financial audits are conducted at the sector level, the scope of this study highlights the findings for the Ministries, Departments and Agencies (MDAs) in the agriculture, health, education and devolution sectors. 

The findings reveal that MDAs are heterogeneous in the care and fidelity with respect to public expenditure management. Whereas public spending has grown for all four sectors, the audit opinions have varied covering the full spectrum from Clean Opinions to Adverse opinions. This confirms the claim that different departments of the government render accounts that show poor levels of accounting and expenditure management to others that adhere fully and pass the constitutional threshold of lawful and effective expenditure management. 

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