A fresh conflict has erupted between the Council of Governors (CoG) and the Office of the Auditor-General over a planned audit focusing on county bursary funds, scholarship allocations, and Early Childhood Development Education (ECDE) programs in six counties.
County leaders have strongly opposed the audit, claiming it violates the Constitution and lacks transparency.
In a statement released on Monday evening, the governors raised serious concerns, accusing the Auditor-General’s office of bypassing legally required procedures and timelines.
They argued that county governments were not consulted before the audit began, making the process irregular and fundamentally flawed.
“The Council of Governors has observed the recent communication from the Auditor-General’s Office regarding a planned performance audit that covers bursaries, scholarships, and ECDE services in select counties,” the statement read.
The CoG explained that the six counties targeted for this performance audit have already been audited in similar exercises before. They believe launching another audit in such a short time would not only be unnecessary but could also cause confusion and interrupt ongoing county operations.
According to the governors, counties have been instrumental in supporting vulnerable and disadvantaged children through bursary programs and ECDE services.
They warned that this new audit could disrupt those essential services and weaken the foundations of devolution, which empowers counties to manage local development matters. They further cautioned that the audit undermines the principle of cooperative governance between county governments and the national government.
“The Council reaffirms its earlier stand that this audit: – Goes beyond the constitutional and legal audit timelines, – Was rolled out without engaging the county governments, – Is lacking in transparency regarding how the six counties were selected, – And amounts to repetition of earlier audits,” the statement emphasized.
CoG Chairperson Ahmed Abdullahi urged the Auditor-General to follow the Constitution and the Public Audit Act, which outlines clear guidelines, timelines, and procedures for conducting official audits in public institutions.
“We fully support audits that are lawful, constructive, and carried out in a spirit of partnership, fairness, and respect for the decentralized governance system,” Abdullahi stated.
The Public Audit Act does give the Auditor-General the authority to examine how public funds are spent at both national and county levels. Article 229(4) of the Constitution clearly states that the Auditor-General must audit and report annually on the use of public resources in both levels of government.
However, the same law also requires that such audits be performed within clearly defined periods and with professionalism. While the law allows for performance audits, it does not exempt counties from undergoing them just because previous financial reviews were conducted—unless there is proof that the process is being misused or abused.
In summary, while the governors agree that audits are necessary, they insist that such processes must be done in consultation with counties and in compliance with the law, to avoid undermining the important role counties play in serving their communities.
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