A fresh dispute has emerged between the Council of Governors (CoG) and the Office of the Auditor-General, with county heads strongly opposing a planned audit targeting bursary allocations, scholarships, and Early Childhood Development Education (ECDE) services in six counties.
In a statement issued on Monday evening, the governors opposed the audit, terming it unconstitutional and opaque. The county bosses also faulted the Auditor-General for allegedly failing to adhere to legal timelines.
The governors argued that the audit was initiated without consulting county governments; hence, the entire process was flawed.
"The Council of Governors has taken note of recent communication from the Office of the Auditor General on a planned performance audit covering bursaries, scholarships, and ECDE services," a statement from the CoG read.
According to the CoG, the six counties earmarked for the audit have already undergone performance audits; therefore, initiating a fresh review would amount to a duplication of oversight.
The county bosses also argued that the planned audit risks creating confusion and interfering with county operations, particularly given that counties play a key role in supporting vulnerable children through ECDE programmes.
Since counties have in the past stepped in to offer bursaries and ECDE services, the governors have also warned that such audits undermine the principles of devolution and the spirit of cooperative governance with the national government.
"The Council reiterates its earlier position that this audit: – Falls outside the constitutional and statutory timelines, – Was initiated without consultation with County Governments, – Lacks transparency in the selection of Counties, and – Risks duplicating previous audits,” the statement went on.
CoG Chair Ahmed Abdullahi has since urged the Auditor General to operate within the confines of the Constitution and the Public Audit Act, which he claims outlines the timelines and procedures for conducting audits in public institutions.
“We welcome constructive, lawful audit processes that are conducted in the spirit of collaboration, fairness, and respect for devolved governance,” he said.
The Public Audit Act grants the Auditor General powers to examine how public funds are utilised, including at the county level. Article 229(4) specifically states that “the Auditor-General shall audit and report, in respect of that financial year, on the accounts of the national and county governments.”
However, the Act also stipulates that audits must be conducted within defined timelines and in accordance with professional standards.
Notably, the Act does not exempt entities such as county governments from being subjected to performance audits simply because they have previously undergone routine financial reviews, unless there is a legitimate violation of the process.
