Performance Audit


The Performance Audit assesses whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness, and whether there is room for improvement, The audit focuses on the application of these principles to the County Government’s service provision to citizens. In its report, the Auditor General highlights opportunities for improvement. This “demand-led” audit responds to specific requests, normally by the County Assembly.


Upstream: Budget Estimates and Appropriation, Revised Budget Estimates and Appropriation, Annual Financial Statement, Annual Progress Report, Other Relevant Documentation

Downstream: Legislative Oversight


The performance audit purpose is achieved by examining performance against suitable criteria, and by analyzing the cause of deviations from criteria or problems. The aim is to answer key audit questions and to provide recommendations for improvement. Audits generally involve a four-phase process. In the case of the performance audit, the planning (phase 1) involves a review and clarification of the audit objective and design, followed by communication, scheduling and entry meeting with the auditee (County Government). Technical preparations to set out the audit objective, criteria, scope and strategy are part of this phase. Execution (phase 2) involves the conduct of audit procedures and obtaining and evaluating audit evidence to support any findings and observations. A consultative process allows the auditee to respond before any outstanding issues are documented for further response. Reporting (phase 3) involves crafting of a report (findings, observations and/or opinion) for the auditee’s response, prior to submission to the County Assembly (and Senate). The report is then published for the benefit of stakeholders and the general public. Feedback (phase 4) involves review and deliberation of the report by the County Assembly (and Senate), with responses and clarifications provided by the County Executive. This is also the Legislative Oversight phase, during which conclusions will be documented for subsequent follow-up the Auditor-General.

For a more detailed description, follow this link: Performance Audit - step by step


Laws and Regulations

Public Audit Act 2015

Public Finance Management Act, No 18 of 2012