The Senate now wants the Auditor General to undertake a special audit on the utilization of COVID 19 funds allocated to and appropriated by the 47 Counties.
This after the Senate Ad Hoc Committee on the COVID-19 Situation noted that some of the funds disbursed to County Governments towards prevention and management of COVID-19 may have been diverted to other areas not related to COVID-19 interventions or could have been misapplied or misappropriated.
It is in this light that the Committee has requested the office of the Auditor General to undertake a special audit and submit an independent report to the Committee.
The special audit should cover the period from 13th March, 2020, when the first COVID-19 case in Kenya was recorded, to 31st July, 2020.
In a letter to the Auditor General Nancy Gathungu, the Senate wants her office to review and establish whether County Governments had approved work plans, procurement plans, and training plans in place specific to COVID-19 activities.
The Ad Hoc Committee also wants the Auditor General to establish the total amount of funds received by County Governments, specific to COVID-19 activities.
The Auditor General is also supposed to establish the bank accounts into which the funds from the National Government specific to COVID-19 activities were banked, establish whether the funds from the National Government specific to COVID-19 activities were spent in accordance with approved work plans, procurement plans, and training plans, establish whether financial and non-financial reports on funds from the National Government specific to COVID-19 were produced every month.
Other areas include:
- To establish the reliability of the financial and non-financial reports on funds from the National Government specific to COVID-19 activities.
- Detect irregularities involving the misuse of public funds and identify related weaknesses in management controls that may imperil the integrity of the organisation and the effective implementation of budgetary and other policy decisions;
- Determine the reliability of reports on funds execution data.
- Identify instances and patterns of waste and inefficiency that, if corrected, will permit more economical use of available budget resources; and
- Provide reliable data about COVID-19 programme results as a basis for future adjustments in laws, policies, and funds allocations.
The Auditor General should send their findings to the Senate on or before Friday, 4th September, 2020 at 5.00 pm