The Senate has approved a proposal by the Office of the Auditor General to establish a structured collaboration framework with Parliament to address challenges in Kenya’s accountability system.
The County Public Accounts Committee (CPAC) endorsed the initiative, noting that poor coordination between government agencies has hindered the implementation of audit and legislative recommendations, affecting proper use of public resources.
“Such framework is welcome and we endorse it fully,” said Senator Moses Kajwang’, the committee chair. He added that the framework should extend beyond Parliament and the Auditor General’s office to include other key actors in the accountability space.
“The framework should not be about Parliament and the OAG. It should be expanded and other stakeholders in the accountability space included,” he explained. According to Kajwang’, agencies such as the Directorate of Criminal Investigations, Ethics and Anti-Corruption Commission, and the Directorate of Public Prosecutions should also participate.
Other committee members, including Senators Johnes Mwaruma, Enock Wambua, Edwin Sifuna, and Mwenda Gataya Mo Fire, supported the proposal, emphasizing that a collaborative approach is crucial for ensuring compliance with constitutional expectations.
The recommendation was made during a stakeholder engagement in Mombasa County, where the Auditor General, represented by Dr Lawrence Lari, Deputy Auditor General in charge of Financial Audit Services, outlined the benefits of the framework. Officials from the National Treasury were also present.
The timing of the meeting is significant as it follows the preparation of government financial statements on an accrual basis for the first time. Accrual accounting records revenues and expenses when they are earned or incurred, providing a more accurate picture of financial performance and enhancing the reliability of financial statements.
The Auditor General highlighted ongoing challenges, noting that over 70 per cent of audit recommendations remain unimplemented or only partially implemented, which undermines legislative oversight.
More than 60 per cent of these recommendations are administrative, revealing weaknesses in internal controls and accountability among Accounting Officers. She also pointed to delays in implementing recommendations that involve multiple agencies, citing weak inter-agency coordination as a major obstacle.
Lari, reading the Auditor General’s proposal, said the framework would strengthen accountability and transparency and underscore the office’s commitment to partnership with Parliament.
Citing the 2022 Public Expenditure and Financial Accountability study, the Auditor General noted that Kenya scored a D in the External Scrutiny and Audit pillar, reflecting delays in report submission, weak follow-up mechanisms, and inefficiencies in service delivery. Despite these challenges, she acknowledged progress in enhancing external audit and oversight.
The 2023 Global Stocktaking Report by the International Organization of Supreme Audit Institutions Development Initiative (INTOSAI IDI) also recommends that audit institutions work closely with Parliaments to improve the impact of audits and oversight. Auditor General Gathungu emphasized that while Parliament and OAG have collaborated for years, structured engagement is essential for effective use of audit information, timely follow-up, and stronger accountability.
Key elements of the framework include clearly defined objectives to improve governance, designated roles for Parliament and OAG, structured communication channels through regular meetings, and transparency through public access to audit reports.
To formalize the framework, the committee authorized the OAG to work with the Clerks of the National Assembly and Senate to establish a Joint Technical Team. The team is tasked with drafting a collaboration framework within three months for review and approval.
