The Auditor General did not mince her words when she appeared before the National Assembly’s Budget and Appropriations Committee at English Point Marina in Mombasa, holding lawmakers accountable for failing to enforce recommendations that would enhance accountability and fiscal discipline. “The Office of the Auditor General continuously makes recommendations to ensure transparency, efficiency, and the proper use of public resources. However, these recommendations are often ignored, leading to recurring audit queries year after year,” Gathungu told the committee, chaired by Kiharu MP Ndindi Nyoro
Auditor General Nancy Gathungu has criticised Parliament for failing to act on audit reports from her office, stating that parliamentary inaction is responsible for the rampant wastage of public resources, mismanagement of funds, and corruption. Appearing before the National Assembly’s Budget and Appropriations Committee at English Point Marina in Mombasa, Gathungu did not mince her words, holding lawmakers accountable for failing to enforce recommendations that would enhance accountability and fiscal discipline.
“The Office of the Auditor General continuously makes recommendations to ensure transparency, efficiency, and the proper use of public resources. However, these recommendations are often ignored, leading to recurring audit queries year after year,” Gathungu told the committee, chaired by Kiharu MP Ndindi Nyoro.
She expressed concern that the lack of enforcement mechanisms has emboldened some accounting officers, who repeatedly fail to account for the resources under their care. “This failure has led to fiscal indiscipline—misallocations, wastage of resources, lack of value for money in projects, theft, and corruption,” she said.
Gathungu lamented that many of her office’s reports, which contain problem-solving recommendations, have been gathering dust on parliamentary shelves instead of being acted upon. To address this, she revealed that her office has developed an internal framework to track, follow up, and report on the implementation of audit recommendations. This framework, she noted, recognises Parliament as a key player in ensuring accountability.
Despite submitting 57 performance audit reports to Parliament, only one—on the provision of services to persons with disabilities—has been discussed. The fate of the other 56 reports remains uncertain.
“The delay in debating and acting on these reports means the public is denied the benefits that would come from implementing our recommendations. Performance audits have the potential to enhance governance, ensure accountability, and improve the livelihoods of citizens,” she said. Challenging legislators to critically examine performance audit reports, she emphasised that they address crucial national issues.
“I like giving real-life examples. Remember when we had rampant school fires? There is a performance audit on school fire preparedness in Parliament. Instead of acting on it, the Ministry conducted another audit, spending more money on something we had already covered. When there is a report within your purview, and money has already been spent on it, why commission another audit?
“There is another report on artisanal miners—then you wake up to find people buried alive while searching for minerals. You have an audit report on artisanal mining. You have a performance audit on the management of wastewater. There are so many… They address critical issues that Parliament debates daily and that concern citizens,” she said, noting that she had reissued the reports to Parliament for reconsideration.
She added that these reports often seem far-fetched until serious calamities or crises strike, at which point her office is again requested to conduct a special audit. However, Wundanyi MP Danson Mwashako raised concerns about the effectiveness of the audits, questioning whether they truly deter the misappropriation of funds or corruption among accounting officers.
He also highlighted growing concerns that some auditors might exploit audit queries as bargaining chips for personal gain rather than ensuring accountability. Gathungu responded by citing Article 229 (7) and (8) of the Kenyan Constitution, which mandates Parliament and county assemblies to debate and take action on audit reports within three months of receiving them.
“My office can only be as impactful as Parliament allows it to be,” she emphasised. “The Constitution is clear—audit reports must be debated, considered, and appropriate action taken within three months. The power to sanction individuals and demand implementation of recommendations lies with you. That will always be my challenge to you, even as you challenge me on the impact of my reports.”
