Report on the Financial Operations of Turkana County Assembly for the period 1 July 2013 to 30 June 2014

Report on the Financial Operations of Turkana County Assembly for the period 1 July 2013 to 30 June 2014

The Auditor-General has the mandate to audit and report on the accounts of the National and County Governments under Article 229 of the Constitution and the Public Audit Act, 2003. Further, the Constitution and Section 107 of the Public Finance Management Act, 2012 requires the County Treasury to adhere to the principles of public finance.

The objective of the audit was to ensure existence of internal controls for proper accountability of Public resources, confirm that procurement of goods, works and services was done in accordance with the Public Procurement and Disposal Act, 2005 and related regulations and that public funds have been utilized effectively and in accordance with the law.

The terms of reference set for the audit included verification and confirmation of transactions in respect to but not limited to the following areas:

  • Budgetary controls and performance
  • Annual operational / Activity plans
  • Procurement of goods, works and services
  • Allowances including travelling and accommodation expenses for local and foreign trips.
  • Motor vehicle running expenses
  • Consultancy services
  • Imprests and advances
  • Cash and bank balances
  • Human Resource Records
  • IT Environment
  • Non-current assets
  • Debtors
  • Creditors

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