References: Sections 105 and 110 of the constitution specify the functions of the controller and auditor general as well as the means of appointment to and removal from office.

References: Section 105 (5) of the constitution states that in the performance of his or her duties, the controller and auditor general (CAG) "shall not be subject to the direction or control of any other person or authority." Furthermore, the CAG has security of tenure and can only be removed from office on the recommendations of a tribunal of judges, senior counsels or persons qualified to hold such positions.

References: The CAG has security of tenure of office and may only be removed from office on the findings of a tribunal. The need for such a tribunal has never arisen, though the previous KANU regime tried unsuccessfully to remove the CAG's security of tenure.

References: Serious staffing problems in the past have led to a backlog of CAG reports. However, in the last three years, reforms have enabled the CAG to be comparatively up to date with national audits. One means of achieving this has been the engagement on contract of retired officers.

References: The CAG is a presidential appointee, which in theory leaves some room for political manipulation. However, the Kenyan CAG is a professional, as is his staff, thanks to the security of tenure provision. While CAG staffers will have political leanings, this does not necessarily show in their work.

References: The CAG's office has a budget approved by Parliament alongside the budgets for other government departments. While the CAG reports have always unearthed numerous instances of misappropriation of government funds, little has come of these revelations. Thus the government has never needed to use funding to manipulate the CAG.

References: Since 2003, there has been a marked improvement in the performance of the CAG's office, which is now up to date with its audits. Once the CAG report has been presented to Parliament, it is a public document which can be purchased form the Government Printer.

References: The CAG reports are examined by Parliament's Public Accounts Committee and Public Investment Committee, which make recommendations on the actions that should be taken. Instances of malfeasance by junior officers, such as recovering travel imprests that have not been surrendered, often have been pursued. However, the government has for the most part ignored larger malfeasances that eat into ministry budgets.

Peer Review Comments: Yes, I agree, but this is the area where the government has done very poorly, because the audit has unearthed shoddy deals year in and year out but no stern action has been taken.

References: The CAG prime function is investigative. Sections 105 (2) (b-c) and 106 provide the CAG with power to "satisfy himself that all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it." The CAG must undertake an annual audit of the accounts of the government and its officers and authorities, courts, commissions and the Clerk of the National Assembly.

The office has at its disposal in these investigations "access to all books, records, returns, reports and other documents which in his opinion relate to any accounts" under the CAG's oversight. However, there have been instances where politically connected individuals have been reluctant to surrender such records, thereby delaying the CAG's work.

References: Section 105 (2) (c) and 105 (4) of the constitution requires the Auditor General to conduct annual audits and to submit the Report to the Finance minister who must deliver the same to the Speaker of the National Assembly within 7 days. The Speaker promptly lay the Report before the House after which it becomes a public document debated by parliamentarians, at which point, the document can be purchased from the Government Printer. It is conceivable that at some point in the future, this massive document could be available online through Parliament's Web site.

References: As stated in 57a, citizens have full access to the document once it is tabled in Parliament.

References: The CAG report is a massive, expensive technical document in several volumes which really only interests government officers and professionals. However, the print and electronic media often publish highlights from the report, enabling citizens to have an idea of the level of transparency and accountability of public resources. As speculated in 57a, the document might eventually be available online.

Peer Review Comments: Those with a keen interest in the detailed technical reports can afford the reports. Indeed, few citizens would want such a detailed report. The digested reports are available through print media at a reasonable cost.