Mkaguzi Mkuu wa Serikali

Kiswahili

(1)Kutakuwa na Mkaguzi Mkuu atakayependekezwa na Rais, na kwa idhini ya Bunge la Kitaifa, kuteuliwa na Rais.

(2)Ili kustahiki kuwa Mkaguzi Mkuu, lazima mtu awe na ufahamu mkubwa katika masuala ya fedha za umma, au uzoefu wa muda usiopungua miaka kumi katika ukaguzi au usimamizi wa fedha za umma.

(3)Kwa kuzingatia Kifungu cha 251, Mkaguzi Mkuu atahudumu kwa muhula wa miaka nane na hatastahiki kuteuliwa tena.

(4)Katika muda wa miezi sita baada ya kukamilika kwa kila mwaka wa kifedha, Mkaguzi Mkuu, kwa madhumuni ya mwaka huo wa kifedha, atakagua na kuripoti kuhusu masuala yafuatayo—

(a)hesabu za serikali ya kitaifa na serikali za kaunti;

(b)hesabu za hazina zote na mashirika ya serikali ya kitaifa na ya serikali za kaunti;

(c)hesabu za mahakama zote;

(d)hesabu za kila tume na ofisi huru zilizobuniwa chini ya Katiba hii;

(e)hesabu za Bunge la Kitaifa, Seneti na mabunge ya kaunti;

(f)hesabu za fedha za vyama vya kisiasa ambazo zinatoka katika hazina za umma.

(g)deni la umma; na

(h)hesabu za shirika lingine lolote ambalo linatakiwa kisheria kufanyiwa ukaguzi na Mkaguzi Mkuu.

(5)Mkaguzi Mkuu anaweza kukagua na kutoa ripoti kuhusu hesabu za shirika lolote linalopokea fedha kutoka kwenye hazina za umma.

(6)Ripoti ya ukaguzi itathibitisha iwapo fedha za umma zimetumiwa kwa mujibu wa sheria na kwa njia yenye ufanisi.

(7)Ripoti za ukaguzi zitawasilishwa katika Bunge au katika bunge la kaunti.

(8)Katika muda wa miezi mitatu baada ya kupokea ripoti ya ukaguzi, Bunge la Kitaifa au la kaunti litazingatia na kujadili ripoti hiyo na kuchukua hatua ifaayo.

English

Auditor-General

(1)There shall be an Auditor-General who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.

(2)To be qualified to be the Auditor-General, a person shall have extensive knowledge of public finance or at least ten years experience in auditing or public finance management.

(3)The Auditor-General holds office, subject to Article 251, for a term of eight years and shall not be eligible for re-appointment.

(4)Within six months after the end of each financial year, the Auditor-General shall audit and report, in respect of that financial year, on—

(a)the accounts of the national and county governments;

(b)the accounts of all funds and authorities of the national and county governments;

(c)the accounts of all courts;

(d)the accounts of every commission and independent office established by this Constitution;

(e)the accounts of the National Assembly, the Senate and the county assemblies;

(f)the accounts of political parties funded from public funds;

(g)the public debt; and

(h)the accounts of any other entity that legislation requires the Auditor-General to audit.

(5)The Auditor-General may audit and report on the accounts of any entity that is funded from public funds.

(6)An audit report shall confirm whether or not public money has been applied lawfully and in an effective way.

(7)Audit reports shall be submitted to Parliament or the relevant county assembly.

(8)Within three months after receiving an audit report, Parliament or the county assembly shall debate and consider the report and take appropriate action.