Kenya: 10 Key Questions About Your County Audit Report

April 2019 | Mokeira Nyagaka and John Kinuthia, International Budget Partnership Kenya

In Kenya, county Audit Reports give an independent evaluation on whether counties were prudent in their use of public resources and whether the public got value for the resources spent. In addition, the auditor looks into the internal financial controls in the counties and whether there are sufficient safeguards in place to protect public resources. This guide — part of a series of guides on how to read and understand different budget documents at the national and county level in Kenya — provides some structured questions that will help the public, civil society organizations, and other agencies read and understand Kenya county Audit Reports.

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Authors

Mokeira Nyagaka

Capacity Building and Learning Officer,

As the Capacity Building and Learning Officer at IBP Kenya (IBPK), Mokeira leads the team in developing, updating and facilitating training materials on the budget processes, budget analysis and participation in budgeting at the national and sub-national levels. Mokeira coordinates the monitoring and evaluation, learning and reporting of IBP Kenya’s work. She works closely with IBPK’s partners to develop their tools related to the work done in partnership with IBPK.

Prior to employment as full-time staff at IBPK, Mokeira worked as a consultant researching the adequacy of public justifications in budget documents in Kenya county governments. Mokeira transitioned to Research Analyst and Trainer at IBPK, a full-time staff position she held from 2016- 2019. In 2020, her role expanded to Capacity Building and Learning Officer.

Mokeira is passionate about developing content for CSOs, community budget champions, and the communities they support to improve their engagement with budgets. She is keen on content development that can be utilized by various audiences.

Mokeira is an advocate of the High Court of Kenya. She graduated with an LL. B and LL.M (public finance) from the University of Nairobi.

 

John Kinuthia

Senior Program Officer, IBP Kenya, International Budget Parnership

John is a Senior Program Officer at the International Budget Partnership Kenya (IBPK). He joined IBP in October 2012 just as Kenya’s ambitious devolution program was taking off. John leads IBPK’s research and analytical work in Kenya, and he is part of the team that works to promote budget transparency and to improve public engagement on how the government raises and spends public resources.

He has done extensive research on Kenya’s public finance system for evidence generation that IBP uses to provide technical support to civil society organizations and, in some cases, government agencies. John’s research focuses on equitable revenue sharing mechanisms, equity in government expenditure, social protection, budget credibility, public participation in budgets, sub-national budget transparency, among other areas. His role also includes supporting capacity building and the publication of guides and tools that IBPK uses to improve community engagement with national and sub-national government budgets. John also plays a role in coordinating IBP’s programmatic work in Kenya, including supporting fundraising and administrative tasks.

John holds a Bachelor of Science degree in Physics from Jomo Kenyatta University of Agriculture and Technology (JKUAT), an MBA in Strategic Management from the Kenya Methodist University, and a professional award on Decentralization and Local Governance from SOAS University of London.

Before joining IBP, John worked with Twaweza East Africa as an Associate Analyst, where he helped to build the Kenya Budget Explorer, a centralized budget portal, to improve citizens’ access to budget information.  He is a big data enthusiast, a happy bee farmer, and a part-time historian.

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