Auditor General Nancy Gathungu has explained why her office has delayed auditing funds allocated for El Niño preparedness and compensation for victims of forced disappearances and abductions. According to Gathungu, the primary barrier to conducting an immediate audit is that financial processes are still active, with money being drawn down, allocated, and appropriated for emergency responses. This makes establishing a definitive final account not yet feasible.
Gathungu stated that her office will comprehensively examine the records once the financial year concludes, potentially during the 2026/2027 financial year. In the interim, her office will track interim movements through quarterly reports from the Controller of Budget. This approach will allow her office to evaluate the full scope of expenditures while ensuring that ongoing transactions are not interrupted.
The management of public funds set aside for emergency and compensation initiatives has drawn substantial public scrutiny, particularly for the compensation programme dedicated to victims of human rights violations. The Panel of Experts on Compensation of Victims of Human Rights Violations recently announced plans to publish a list of beneficiaries, with sensitive personal information redacted to protect beneficiaries' identities.
Gathungu confirmed that the auditing approach applied to El Niño funds will mirror the oversight for the abduction and disappearance compensation programmes. Her office will systematically examine the expenditures once all related transactions reach completion. This approach aims to balance public accountability with individual security.
Beyond emergency funds, Gathungu used the launch of the Handbook on County Accountability to issue a stern reminder to legislative bodies regarding county-level financial management. She urged Parliament and county assemblies to thoroughly examine and resolve audit reports before any transitions of county administrations occur.
Gathungu pointed out a persistent systemic problem where unresolved financial questions roll over from one administration to the next, compounding the burden of pending bills and opaque bookkeeping. She strongly encouraged legislators to actively interrogate existing reports and clear outstanding issues rather than passing accountability burdens forward.
During her briefing, Gathungu also addressed a recent World Bank report that raised red flags regarding corruption and institutional challenges in Kenya. She assured the public that her office is actively reviewing the findings outlined in the World Bank report, with the goal of pinpointing institutional weaknesses, drawing necessary lessons, and applying corrective measures to bolster national financial accountability systems.
Key points
- The Auditor General's office will comprehensively examine the El Niño and abduction compensation funds once the financial year concludes.
- The office will track interim movements through quarterly reports from the Controller of Budget.
- The auditing approach for El Niño funds will mirror the oversight for the abduction and disappearance compensation programmes.
