Only two of 63 performance audits discussed by MPs since 2012 - Auditor General
According to Nancy Gathungu’s 2024/2025 annual report, only two of the 63 performance audit reports submitted since 2012 have been discussed by legislators, leaving critical public programmes exposed to inefficiency and mismanagement.
Billions of shillings remain unprotected as Parliament ignores repeated warnings from the Auditor General on the need to implement performance audit recommendations.
According to Nancy Gathungu’s 2024/2025 annual report, only two of the 63 performance audit reports submitted since 2012 have been discussed by legislators, leaving critical public programmes exposed to inefficiency and mismanagement.
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The report by the country’s public spending watchdog highlights a stark disconnect between her office’s extensive scrutiny of public agencies and the corresponding action by Parliament.
“Despite submitting 2,746 financial audit reports and 63 performance audit reports to Parliament since 2012, only two performance audits have ever been discussed by the legislators,” Gathungu said.
Performance audits, which assess the efficiency and effectiveness of government programmes in sectors such as health, education and disaster response, remain largely ignored.
“We continue to engage Parliament to prioritise discussion of performance audit reports because they touch on various critical sectors and provide recommendations which, if implemented, will mitigate against some of the current issues or challenges we are experiencing as a country,” Gathungu added.
The problem extends beyond discussion to enforcement. Gathungu said the office tracks implementation of recommendations from parliamentary committees based on audit findings. A follow-up of the Public Accounts Committee’s FY2020/2021 report showed only 21 per cent of recommendations implemented, while the Public Investments Committee’s report recorded a 25 per cent implementation rate.
“Follow-up of the FY2020/2021 Public Accounts Committee Report and 24* Public Investments Committee Report reflected that only 21 per cent and 25 per cent respectively, of the recommendations made by Parliament were implemented,” she said.
She added that this “significantly hampered our resolve to provide audit services that impact the lives and livelihoods of the citizenry.”
To address these gaps, Gathungu has proposed reforms to make audit recommendations mandatory.
“In light of this, we have submitted recommendations to Parliament for review of the Public Finance Management Act, 2012, to implement audit recommendations mandatory for all public entities,” she said.
The Auditor General’s office produces reports intended to guide Parliament in its constitutional oversight role. Committees such as the Public Accounts Committee (PAC) and the Public Investments Committee (PIC) are expected to scrutinise findings, hold public hearings, and adopt reports with recommendations for corrective action, recovery of funds, or improved governance. Once adopted, the Auditor General tracks implementation and reports back to Parliament.
However, as the report shows, the cycle is often broken.
“Only 21 per cent and 25 per cent respectively, of the recommendations made by Parliament were implemented,” and a significant backlog of performance audit reports awaits parliamentary debate, undermining the accountability framework.
The office is also constrained by chronic underfunding, receiving Sh8.2 billion this year against a requested Sh10 billion, leaving a shortfall of Sh1.8 billion.
“Over time, an increase in requests for special audits from various stakeholders, combined with an expanded audit scope, has put a strain on our limited resources, calling for urgent enhanced funding,” reads the report.
Gathungu has stressed the need for both structural and financial reforms to strengthen public sector accountability.
“We continue to engage with Parliament and the National Treasury for adequate funding to enable us to effectively execute our constitutional mandate,” she said.
She emphasised that her office’s recommendations, if implemented, could address some of the country’s key challenges.
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