The Auditor General has defended the integrity of its staff involved in auditing schools, following media reports alleging misconduct during the scrutiny of school finances.
In a statement issued yesterday, the Office of the Auditor General, which is headed by Nancy Gathungu, said it takes the allegations seriously but maintained that its mandate to audit public funds extends to money transferred to private entities.
The statement followed press reports touching on the conduct of OAG staff during school audits.
The office said it is a key independent constitutional accountability institution mandated to oversee the use and management of public resources and report its findings to Parliament and county assemblies.
It cited Article 229 of the Constitution, which provides for the Auditor General's mandate to audit and report on the use and management of public resources.
The OAG also invoked a 2022 High Court ruling, which affirmed that public funds transferred to private entities remain subject to audit by the Auditor General.
The court, in Petition No 33 of 2019, ruled that public funds do not lose their public character simply because they are held or administered by private entities.
The OAG said the ruling reinforced the principles of oversight, accountability, transparency and compliance in the management of public finances.
"In performing our role, we are guided by our core values of integrity, credibility, relevance, accountability and independence," the office said.
"These are values that our staff hold dear in the execution of their responsibilities. We, therefore, treat the allegations on integrity of our staff with utmost seriousness."
The office said it has internal mechanisms for addressing complaints against its employees and urged anyone with concerns about the conduct of its staff to use the available channels.
It further said allegations of misconduct could be reported to investigative agencies, including the Ethics and Anti-Corruption Commission, for independent investigation.
The Auditor General's defence comes as Parliament continues to scrutinise audit reports on schools, with the exercise putting financial management in learning institutions under increased public attention.
The OAG said it began auditing schools as an independent external auditor in the 2022-23 financial year.
Since then, it said, its audits have identified concerns relating to financial record-keeping, school funding, enrolment records, expenditure management and compliance with laws and regulations.
"These issues have prominently formed public discourse after Parliament commenced discussions on the audit reports of schools three weeks ago," the office said.
The Auditor General urged school heads to address the specific findings contained in its reports rather than shift the debate towards the conduct of auditors.
"We, therefore, urge the school heads to respond to the audit findings in our reports, as other public entities have been doing, and desist from deflecting attention from the audit issues raised," it said.
The office said resolving the identified weaknesses would help schools improve the management of resources and ultimately support the education needs of learners.
It maintained that no public entity is exempt from accountability, transparency and good governance in the use and management of public resources.
The OAG also clarified that its role is to audit the use and management of public resources and report its findings and recommendations to Parliament, county assemblies and, by extension, the citizens.
Beyond identifying weaknesses, the office said it provides advisory audit services to public entities to help strengthen internal controls and improve compliance with laws and regulations.
It said the advisory role was intended to help institutions address weaknesses and improve service delivery.
The office reaffirmed its commitment to carrying out its constitutional function, saying its work was ultimately aimed at improving the management of public resources.
