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KenyaSimplified

Chapter 12, Part 6 · Art. 226

Accounts and audit of public entities

2010-as-amended · effective 2010-08-27

Official text

(1) An Act of Parliament shall provide for—
  (a) the keeping of financial records and the auditing of accounts of all governments and other public entities, and prescribe other measures for securing efficient and transparent fiscal management; and
  (b) the designation of an accounting officer in every public entity at the national and county level of government.
(2) The accounting officer of a national public entity is accountable to the National Assembly for its financial management, and the accounting officer of a county public entity is accountable to the county assembly for its financial management.
(3) Subject to clause (4), the accounts of all governments and State organs shall be audited by the Auditor-General.
(4) The accounts of the office of the Auditor-General shall be audited and reported on by a professionally qualified accountant appointed by the National Assembly.
(5) If the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions, the person is liable for any loss arising from that use and shall make good the loss, whether the person remains the holder of the office or not.
In simple words
  • An Act of Parliament provides for keeping financial records and auditing the accounts of all governments and public entities.
    Art. 226(1)

    (1) An Act of Parliament shall provide for— (a) the keeping of financial records and the auditing of accounts of all governments and other public entities, and prescribe other measures for securing efficient and transparent fiscal management; and (b) the designation of an accounting officer in every public entity at the national and county level of government.

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  • The accounts of all governments and State organs are audited by the Auditor-General.
    Art. 226(3)

    (3) Subject to clause (4), the accounts of all governments and State organs shall be audited by the Auditor-General.

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  • If a public officer directs or approves use of public funds contrary to law, they are liable for the loss and must make it good.
    Art. 226(5)

    (5) If the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions, the person is liable for any loss arising from that use and shall make good the loss, whether the person remains the holder of the office or not.

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Kids explanation
  • An independent officer checks how governments spend money.
    Art. 226(3)

    (3) Subject to clause (4), the accounts of all governments and State organs shall be audited by the Auditor-General.

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