Audit Committee

The audit committee for county assemblies in Kenya is a crucial body that ensures accountability and transparency in public financial management. It is mandated by the Public Finance Management Act, 2012, and Regulation 167 of the Public Finance Management Regulations, 2015. The committee's main responsibilities include:

Supporting accounting officers with risk, control, and governance matters.

Following up on the implementation of internal and external auditors' recommendations.

Driving the assessment of the performance of the head of internal audit.

Examining internal and external audit reports and recommendations.

Facilitating the disposal of PAC/PIC recommendations.

Communicating with internal and external auditors.

Providing independent reviews of an entity's reporting functions.

Monitoring the effectiveness of the entity's performance management.

Overseeing the internal audit function.

Facilitating communication between management and external auditors.