2022 Audited Account

Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023: Analysis for Agriculture, Infrastructure, Health and Water Ministries

The findings presented in the report shed light on fiscal discipline, transparency, and the effectiveness of public

resource management in Kenya’s governance framework. This analysis serves as a critical tool for policymakers,

legislators, and citizens, offering insights into the fiscal health of the government and identifying areas that

require attention and improvement. In this summary, we delve into the key highlights and implications of the

Auditor-General’s observations, aiming to provide a clear understanding of the challenges and opportunities

facing the national government in its pursuit of accountable and efficient financial management.

Fact sheet Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023

Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023

The Citizen’s Alternative Budget 2024/2025

The Alternative Budget seeks to influence government decisions and help civil society develop viable alternatives to government policy. Equally, it provides a complementary avenue for deepening participatory budgeting, given the legal basis for public participation in government planning and budgeting processes. As the country embrace devolved system of government, it is envisaged that, through the IEA pre-budget hearings and Citizen Alternative Budget, there is likely to be an increased civil society engagement in county government planning and budgeting.

Why is the Global Trade in Integrated Circuits a Development Question?

Integrated circuits represents an unprecedented convergence of scientific advancements in materials, efficiency in production processing and market demand. In this essay, it is argued that due to this explosive convergence in science and trade, whether or not African policy makers recognize the fact, the global trade in ICs is and will continue to be a development question. The division of labour and specialization and comparative advantage has seen a handful of firms and a selection of countries principally in East Asia and North America appropriate the most important share of the consumer surplus in IC production. Lacking the comparative advantage to produce ICs, African households, firms and governments as a net consumer of the product remain beneficiaries of significant consumer surplus windfalls. Without the IC, Africans would be considerably poorer. Overall, African households, firms and governments are consumers of ICs both in the direct and indirect markets.

Analysis of the Auditor General’s Reports on the Financial Statements of the County Executive (2020/21 – 2021/22) – Kisumu County

The Constitution of Kenya 2010, requires the auditor general to regularly publish and publicize the audit reports. These reports are usually technical in nature and Civil Society Organizations can play a good role in reviewing these reports to make them simpler for citizens to engage meaningfully.

The audit findings are important as they help the  governments  and institutions to put in place systems that safeguard its internal operations and help governments or institutions to apply corrective actions which can translate into some cost savings and overall realization of management system goal and improved service delivery .The findings help the county concerned to determine whether there are conditions dealing with irregularities, waste, inefficiency, conflict of interest and control weaknesses.

This therefore forms the basis of analyzing and simplifying Kisumu County Auditors General’s report on the financial statement for financial years 2020/2021 and 2021/2022. This analysis is for engagement with Civil Society Organizations and County Assembly watchdog committees to promote transparency and accountability in resources management.

Why Changes in the Global Prices of Crude Oil Mean Little for Kenya

The trajectory of fuel pricing in Kenya depends on various factors but in this brief, it highlights four factors, albeit with varying correlations depending on the specific petroleum product. To determine this, I analyzed data from August 2022 to December 2023, as presented in EPRA’s press releases on ‘Maximum Retail Petroleum Prices in Kenya’ for different periods. The analysis encompassed pump prices for Super Petrol, Kerosene, and Diesel for Nairobi County and their respective taxes and levies. The four factors are the prices of crude oil, international Platts prices for these three products, the exchange rate, and the taxes and levies, a total of five variables.

Analysis of the Auditor General’s Reports on the Financial Statements of the County Executive (2020/21 – 2021/22) – Busia County

The Constitution of Kenya 2010, requires that the auditor general to regularly publish and publicize the audit reports. These reports are usually technical in nature and Civil Society Organizations can play a good role of reviewing these reports to make them simpler for citizens to engagement meaningfully.

The audit findings are important as they help the county government to put in place systems that safeguard its internal operations and help the county to determine whether their mechanisms to mitigate financial risks, engage in awareness creation for the various stakeholders to check whether resources are being used prudently. This findings help the county concerned to determine whether there are conditions dealing with irregularities, waste, inefficiency, conflict of interest and control weaknesses

This therefore form the basis of analyzing a simplified Busia County Auditors General’s report on the financial statement for financial years 2020/2021 and 2021/2022.These analysis is for engagement with Civil Society Organizations and County Assembly watch dog committees to promote transparency and accountability in resources management.

Analysis of the Auditor General’s Reports on the Financial Statements of the County Executive FY (2020/21 – 2021/22) Kitui County

Total expenditure for Kitui County shows a general upward trend, with an annual increment averaging Ksh 0.26 billion while the annual increment average at Ksh 0.15 billion.

A review of County Budget implementation report from FY 2013/2014 to 2021/2022 from the office of the controller of budget shows that the county was funded from several sources of revenue to enable it undertake its activities and meet its financial obligations of service delivery. Figure 1.0 shows a trend of revenue received and the amount the county was able to absorb over a period of five years. From the year 2018-19, the county government of Kitui received more than 10 billion shillings to fund its operations. The highest funds disbursed in the years analyzed was 10.52 billion in the year 2020-2021.It was however noted that the controller of budget underfunded the approved budgets for the county over the years as shown in figure 1.0. which hamper county operations for non-realization of revenue factored in the budget. In the FY 2020-21 the budget of 11.84 billion was funded to a tune of 10.52 billion. This implies that 11.15% of budgeted activities were not funded. Subsequently in the FY

2021-22 the approved budget was 12.47 billion upon which the controller of budget disbursed 10.43 billion that’s 16.4 % of the activities were not funded.