Accounts and audit of public entities

(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.

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

(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.