Nancy Gathungu: Kenya’s watchdog of public finance
Since taking office on July 17, 2020, she has carried out her duties with a firm resolve, earning admiration and criticism in equal measure.
Nancy Gathungu has built a name as one of Kenya’s most formidable figures in public finance oversight.
As the Auditor General, she continues to leave a mark with her relentless pursuit of accountability, exposing financial mismanagement in government institutions.
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Since taking office on July 17, 2020, she has carried out her duties with a firm resolve, earning admiration and criticism in equal measure.
Gathungu was appointed to the role following Edward Ouko's exit. She stepped into an office burdened with an 11-month backlog of audit reports. She pledged to clear the backlog swiftly, ensuring timely financial accountability.
“Owing to the gap that existed between the expiry of Ouko and my recruitment, there has been a backlog of audit reports spanning 11 months,” she said during her swearing-in ceremony.
Despite the weight of expectations, Gathungu has upheld the independence of her office, standing up to both political and institutional pressure.
Her approach has unsettled many in power, particularly those who prefer to keep financial dealings in the dark.
Former Chief Justice David Maraga urged her to stand firm.
“You will step on very thick toes, but you are required to discharge your duties without fear or favour,” he advised.
Career
Gathungu’s journey to the top of Kenya’s audit office is backed by strong academic and professional credentials.
She holds a Master’s Degree in Business Administration (Strategic Management) and a Bachelor’s Degree in Commerce (Accounting) from the University of Nairobi.
She is a Fellow of the Institute of Certified Public Accountants of Kenya (FCPA-K) and a Certified Information Systems Auditor (CISA).
Before becoming Auditor General, Gathangu served as the Director of Quality Assurance at the Supreme Audit Institution (SAI) Kenya.
Auditor-General Nancy Gathungu whose audit exposed how eight county governments bypassed due process, hiring staff without declaring vacancies, conducting interviews, or verifying qualifications. (Photo: OAG)
She was also the Chief Internal Auditor at Kenyatta National Hospital, gaining experience in financial oversight and risk management.
Her expertise extends beyond Kenya. She has handled assignments for the African Organization of English-Speaking Supreme Audit Institutions (AFROSAI-E) and the International Organization of Supreme Audit Institutions Development Initiative (IDI). In 2021, Gathangu was appointed Vice Chair of AFROSAI-E for a three-year term.
Exposing financial irregularities
Since assuming office, Gathungu has played a crucial role in unearthing financial irregularities that have put public funds at risk.
Her audit reports have revealed mismanagement in major government projects, sparking national debate.
Among the most controversial findings was her audit of the Sh104 billion technology system running Kenya’s Social Health Authority (SHA).
In March 2025, Gathangu told the Senate County Public Accounts Committee that the system’s ownership was under a consortium rather than the government, raising concerns about the transparency of the procurement process.
“I have pronounced myself on the audit report on SHIF where I have concluded that there was no effectiveness and lawfulness in the use of public resources,” she stated.
Her office also examined the Hustler Fund, a flagship government project, revealing that Sh8 billion in loans remained unpaid.
The report further exposed that 1,186 borrowers were minors, with some as young as 10 days old accessing credit facilities. The findings led to renewed scrutiny of the fund’s management.
Gathungu’s revelations have often drawn backlash from politicians, with some arguing that her office publicizes reports before Parliament reviews them.
“Because they are independent offices, they think the world will come crumbling down. Their independence cannot go without being checked,” said National Assembly Majority Leader Kimani Ichung’wah.
Despite such opposition, Gathungu has remained steadfast in executing her mandate.
Champion for women's leadership
Beyond her official duties, Gathungu is a strong advocate for women in finance and governance.
She is an active mentor through the Girls for Girls (G4G) Kenya Mentors program, encouraging young women to pursue careers in accounting and auditing.
As a member of the Association of Women Accountants of Kenya (AWAK), she continues to pave the way for female professionals in a traditionally male-dominated field.
Her facilitation work extends to training in ethics, governance, public finance, and risk management, making her a sought-after expert in the region. Her leadership has earned recognition, with the Office of the Auditor General (OAG) being honoured by the International Organization of Supreme Audit Institutions (INTOSAI) for its role in capacity building.
As she continues to serve in her eight-year, non-renewable term, Nancy Gathungu remains a key figure in Kenya’s fight against financial mismanagement.
With each audit, she reaffirms her commitment to transparency, ensuring that public funds are used for the benefit of the people.
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