Accounts and audit of public entities

English

(1)An Act of Parliament shall provide for—

(a)the keeping of financial records and the auditing of accounts of all governments and other public entities, and prescribe other measures for securing efficient and transparent fiscal management; and

(b)the designation of an accounting officer in every public entity at the national and county level of government.

(2)The accounting officer of a national public entity is accountable to the National Assembly for its financial management, and the accounting officer of a county public entity is accountable to the county assembly for its financial management.

(3)Subject to clause (4), the accounts of all governments and State organs shall be audited by the Auditor-General.

(4)The accounts of the office of the Auditor-General shall be audited and reported on by a professionally qualified accountant appointed by the National Assembly.

(5)If the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions, the person is liable for any loss arising from that use and shall make good the loss, whether the person remains the holder of the office or not.

Kiswahili

Akaunti na ukaguzi wa mashirika ya umma

(1)Sheria ya Bunge itatoa mwongozo kuhusu—

(a)kuhifadhi rekodi za kifedha na ukaguzi wa hesabu za serikali zote na mashirika mengine ya umma, na itatoa mwongozo kuhusu hatua zinginezo za kuhakikisha usimamizi wazi wa fedha; na

(b)cheo cha afisa wa uhasibu katika kila shirika la umma katika ngazi ya serikali ya kitaifa na ya kaunti.

(2)Afisa wa uhasibu wa shirika la umma la kitaifa anawajibikia Bunge la Kitaifa katika usimamizi wa fedha wa shirika hilo, na afisa wa uhasibu wa shirika la umma la kaunti anawajibikia bunge la kaunti katika usimamizi wa fedha wa shirika hilo.

(3)Kwa kuzingatia ibara ya (4), hesabu za vitengo vyote vya Serikali na viwango vyote vya serikali zitakaguliwa na Mkaguzi Mkuu.

(4)Hesabu za ofisi ya Mkaguzi Mkuu zitakagulia na mhasibu anayestahiki kitaaluma na atakayeteuliwa na Bunge la Kitaifa, na mhasibu huyo ataripoti kuhusu hesabu hizo.

(5)Ikiwa mhudumu katika ofisi ya umma, ikijumuisha ofisi ya kisiasa, ataelekeza au kuidhinisha matumizi ya fedha za umma kinyume na sheria au maagizo, mtu huyu atawajibikia hasara yoyote itakayotokana na matumizi hayo na atagharimia hasara hiyo, bila kujalisha ikiwa mtu huyo ataendelea kuhudumu katika ofisi hiyo.