ADVOKS GLOBAL · KENYA
Kenya Roads Board Act
26. Technical financial and performance audit.
Edition: 2025-08-26 · In force
26. Technical financial and performance audit.
(1)The Board shall regularly cause a technical, financial and performance audit to be made on works, goods and services financed by the Fund by an inspector authorized by the Director-General in writing, of any road agency and of those books, accounts and records relating thereto.(2)When an audit is made under subsection (1), the road agency concerned and every officer and employee thereof shall produce and make available to the inspector, all the books, accounts, records and other documents of the road agency and such correspondence, statements and information relating to the goods, work and services financed by the Fund as the inspector may require, within thirty days.(3)Any failure to produce any books, accounts or records and other documents, correspondence, statements, returns or other information within the period specified in the direction under subsection (2) shall constitute a failure by the road agency to perform its functions and shall render the road agency liable to the penalties prescribed under section 29:Provided that—(a)the books, accounts, records and other documents shall not, in the course of the inspection, be removed from the premises at which they are produced;(b)the inspector may make copies of any books, accounts, records and other documents required for the purposes of his report; and(c)all information obtained in the course of the audit inspection shall be treated as confidential and used solely for the purposes of this Act.(4)A person convicted of an offence under subsection (3) shall be liable to a fine of not less than one hundred thousand shillings.(5)Where an offence under subsection (3) is a continuing offence, the person convicted shall in addition to the penalty prescribed in subsection (4) be liable to a fine of one thousand shillings for each day during which the offence continues.