Head of Public Service Felix Koskei has directed all Technical and Vocational Education and Training (Tvet) institutions to strictly implement audit recommendations, emphasizing that accountability and operational efficiency depend on action, not reports. He warned that failure to act on audit findings undermines governance, public trust, and institutional performance.
Speaking during a virtual meeting with Tvet leadership, Koskei expressed frustration over persistent non-compliance by some institutions with both internal and external audit directives.
“Unfortunately, in several Tvets, both external and internal audit reports remain unimplemented. This is unacceptable as it undermines governance, erodes public trust and weakens institutional performance,” he said.
Koskei instructed that audit findings must lead to corrective measures, stressing that efficiency is measured by implementation rather than documentation.
“Efficiency is achieved not by producing reports but by acting on them,” he said. He further directed that all audit recommendations be systematically tracked, executed promptly, and reported to institutional audit committees, with senior management held accountable for delays.
The State Department for Tvets will monitor compliance and submit reports to the cabinet secretary and the Office of the Head of Public Service. Koskei also mandated that Internal Audit and Risk departments function independently, be professionally equipped, and report directly to council audit committees without interference.
“These departments are not ceremonial units but governance pillars as provided for under the Public Finance Management Act,” Koskei said. He added that audit teams must have unrestricted access to institutional systems and information, while institutions should invest in modern audit tools and continuous professional training.
Reiterating the government’s commitment to the Zero Fault Audit framework introduced two years ago, Koskei explained that it focuses on prevention, system strengthening, early identification of risks, and standardised internal controls. He noted that five Tvet institutions had already demonstrated that zero-fault compliance is achievable.
Koskei tasked Tvet Principal Secretary Esther Muhoria to guide institutions toward achieving unqualified audit opinions in the current financial year, reflecting full compliance with financial regulations and reporting standards. “As an office, we are not relenting in our push towards a zero-fault audit in all public institutions. It must cover financial management, asset management and academic processes to minimise losses and enhance effectiveness,” he said.
Beyond financial oversight, Koskei emphasized academic integrity as equally critical. He directed that institutions strengthen examination controls, including secure storage of exam materials, proper moderation, transparent grading, and traceable audit trails for any grade adjustments.
Academic registrars must submit periodic audit verification reports, with the state department conducting random checks.
“Academic integrity is not negotiable. The performance and reputation of each public Tvet institution will be defined by strong governance, vigilant oversight and personal responsibility at leadership level,” Koskei said.
Koskei reminded leadership that public resources are a trust and must directly improve training outcomes.
“Every shilling allocated to a public TVET must be accounted for in quality training, functional equipment and credible certification for learners,” he said. He urged institutions to optimise human resources, avoid fragmented spending, and ensure ongoing projects are completed before new ones begin.
The meeting included a presentation from the Office of the Auditor General highlighting recurring weaknesses across Tvets.
These include financial inaccuracies, undisclosed assets, incomplete asset registers, weak revenue management, ineffective boards, underperforming internal audit functions, unregistered trainers, irregular imprest management, lack of documented accounting policies, and unresolved student fee arrears.
Kenya has 1,433 public Tvet institutions, comprising 36 national polytechnics, 318 technical and vocational colleges, and 1,079 county-managed vocational training centres.
Audit trends over the past three years show mixed results. Of 349 audits conducted, four institutions received disclaimer opinions. Adverse opinions rose from none in 2022-23 to nine in 2023-24, then fell to three in 2024-25.
Qualified opinions increased from 34 to 145, reflecting widespread compliance gaps, while only three institutions achieved unmodified audit opinions.
Koskei warned that weak governance and poor systems will continue to harm the sector unless institutional leadership takes personal responsibility. “The funds and trust we manage are public assets. Their management must demonstrate discipline, transparency and accountability at every level,” he said.
He also directed institutional councils and audit committees to meet regularly, scrutinise reports, document decisions, and escalate non-compliance or delayed corrective actions to the state department for monitoring.
Koskei concluded that restoring credibility in the Tvet sector requires strong internal controls, disciplined execution, and a culture of continuous improvement, with performance measured by results rather than intentions.
