ADVOKS GLOBAL · KENYA
Public Audit Act
7. Functions and powers of the Auditor-General
Edition: 2022-12-31 · In force
7. Functions and powers of the Auditor-General
(1)In addition to the functions and responsibilities of the Auditor-General as set out in Article 229 of the Constitution, the Auditor-General shall—(a)give assurance on the effectiveness of internal controls, risk management and overall governance at national and county government;(b)undertake audit activities in state organs and public entities to confirm whether or not public money has been applied lawfully and in an effective way;(c)satisfy himself or herself that all public money has been used and applied to the purposes intended and that the expenditure conforms to the authority for such expenditure;(d)confirm that—(i)all reasonable precautions have been taken to safeguard the collection of revenue and the acquisition, receipt, issuance and proper use of assets and liabilities; and(ii)collection of revenue and acquisition, receipt, issuance and proper use of assets and liabilities conforms to the authority;(e)issue an audit report in accordance with Article 229 of the Constitution;(f)provide any other reports as may be required under Article 254 of the Constitution; and(g)perform any other function as may be prescribed by any other written legislation.(2)Without prejudice to the generality of subsection (1), the Auditor-General may undertake any audits required under the Constitution, this Act or any other relevant law.
Case law referring to this provision