Legislative Oversight


Legislative Oversight is provided by the County Assembly, on behalf of the public, over all County government matters, including all audits. Regularity (financial and compliance) audit reports from the Auditor General are normally reviewed by the County Public Accounts and Investments Committee (PAIC) of the County Assembly, following which actionable recommendations are developed and approved by the Whole House. For other audit reports, the PAIC may draw in members of sector or departmental committees in processing recommendations for approval by the Whole House. The Auditor-General is subsequently engaged in the follow-up of any recommendations emanating from these reports. In its higher-level role in safeguarding devolution, the Senate also plays an oversight role in the review of audit reports.


Upstream: Financial Statement Audit, Compliance Audit, Performance Audit, Special Audits and Investigations

Downstream: PAC/PAIC Report (County Assembly, Senate), Ad-Hoc Committee Report (County Assembly, Senate)


Legislative oversight represents the final phase of the audit process; focusing on feedback. Both the County Assembly and the Senate are involved at various levels (the Senate may focus only on specific audit matters rather than every single audit). Public Accounts and Investment Committees (PAIC) or ad-hoc committees (for special audits) will receive, review and deliberate the relevant audit report, and as needed, call for responses, explanations or clarifications from a representative of the auditee institution. Once deliberations are complete, a report will be prepared recommending actions to be taken. In the case of Regularity Audits (Financial and Compliance) this report should be published within nine months of the end of the financial year, or three months after receiving the Auditor-General’s audit report. Other audit reports (Special Audits) are not time-bound, and generally work within the timelines dictated by the County Assembly or Senate as the appointing authority. Finally, once reports are published, this audit feedback phase concludes with direction to the Auditor-General to follow-up on the report recommendations and report according to timelines set by the appointing authority (normally, by the next audit reporting in the case of regularity audits).

For a more detailed description, follow this link: Legislative Oversight - step by step


Laws and Regulations

Public Audit Act 2015

Public Finance Management Act, No 18 of 2012