Task forces appointed by county governments to audit pending bills without the approval of the Auditor-General are unconstitutional, the High Court has ruled.
In a precedent-setting decision, Justice Anthony Mrima ruled that the appointment of task forces to carry out audits is an outright usurpation of the constitutional and legislative duty and powers of the auditor-general, the county’s internal audit office as well as the audit committee.
Several governors, including James Orengo (Siaya) and George Natembeya (Trans Nzoia) last year appointed task forces to carry out audits in their respective counties and came up with far-reaching recommendations. Both task forces were chaired by former auditor-general Edward Ouko.
Justice Mrima, however, ruled that, where a governor wishes to have the audit undertaken by another qualified auditor other than the auditor-general, the request should be made to the Auditor-general to either outsource the service under Section 23 of the Public Audit Act or to seek professional assistance and consultancy under Section 24 of the same Act.
The judge stated that, as per the Constitution and the law, external audits…
