Transparency and Accountability in Kenya’s Covid-19 Response

Transparency, accountability and integrity are among the national values and principles of governance provided under Article 10 of the Constitution of Kenya. All state organs, state officers and public officers are bound by these values in the performance of their functions, including management of public resources. Article 229 of the Constitution requires the Office of the Auditor General (OAG) to audit and confirm whether public money has been applied lawfully and in an effective way. This mandate includes annual financial audit on the accounts of all public funded entities and periodic systemic audits conducted on a needs basis, with a view to expose irregularities in financial management and deter fraudulent practices. All audit reports are subsequently tabled before Parliament or relevant county assemblies for action.

The Institute of Economic Affairs undertakes regular analysis of reports by the Auditor General, with an aim to enhance access and increase citizens understanding of the reports. Following the Covid-19 emergency, the government has allocated specific resources in response to the crisis, which necessitates periodic audit of these funds by the OAG. Through this platform, the IEA intends to publicize findings of its analysis on the sources, allocation and utilization of Covid-19 specific funds, in addition to other relevant audit reports released by the OAG.