OGI Kenya

Healthy Public Audits

Our Goal

Improved audit opinions, reduced annual audit queries, and amount queried

The value of audit data and information

A heathy public audit is one that receive highest certification for audit opinion available and has less or no audit queries. Audit Reports generate enormous amounts of evidence, data, information, and new knowledge that if utilized well, has the potential to result in improved outcomes of PFM and Governance processes. The data and information contained in audit reports support efforts that increase efficiency and effectiveness of governance systems and processes especially the revenue and expenditure.

Healthy public audits measure the effectiveness of governance systems​

The audit process identifies instances of irregular application of public resources and occasions of failure by public entities to provide evidential documentation to support public expenditure. Under this program area, we are responding to inadequate utilization and weakness in the audit reports.  Through comparative assessment of county governments based on their audit performance, we  provide citizens with the basis to demanding for greater accountability, transparency and government efficiency in the management of public resources. The assessment compare county governments’ audit performance overtime (vertically) and also against other county governments including how county executive’s performance compare against their respective county assemblies. The assessment is focused on audit opinions, audit queries and implementation of audit recommendations 

County Governance Rating+

Kenya’s Public Finance Management (PFM) embeds Transparency and Accountability (TA) in democratic and participatory governance institutions and processes. While discharging the public Audit Mandate, the Office of the Auditor-General (OAG) creates a cross-functional partnership that strengthens the oversight and accountability mechanisms embedded in the management of public finances. The constitution requires, from the Auditor-General, a confirmation to the legislature and citizens, that public funds allocated to the audited public entities have been applied efficiently and lawfully and that there exist effective internal controls and risk management systems.

Recent audit performance assessment

We conclude that although audit reports the audit process and the audit reports equip the public, civil society, and oversight institutions with a basis for strengthening the functionality, effectiveness, and lawfulness in the management of public resources,  the basis in which in which audit opinions are awarded lacks clarity, thus, a subject to misinterpretation and  politicization of the audit reports. This negatively affects the value and limits the central role played by audit reports. 

Audit Opinions

The Auditor-General expresses satisfaction or lack of it after assessing the financial statements provided by the public institution/organization being audited ~ OAG Kenya 

Recent Projects and results

A PB pilot with farmers in
Elgeyo Marakwet County


Through this experiment, we collaborated with the Marakwet Highland Farmers Association to train 20 budget facilitators drawn from five wards in the highland of Marakwet West and Marakwet East sub-counties i.e., Kapyego, Lelan, Sengwer and Charang’any/Chebororwa. 

Action Plan Co-Creation


We engaged 120 participants through the co-creation process and 75% of all government departments through a series of listening tours – community listening tours across the county sub-counties and listening involving governments officials. 

Our other work