Treasury Blocks Auditor General’s Autonomy

The National Treasury has rejected a proposal to grant financial autonomy to the Auditor General’s office. This decision has immediately triggered concerns about the independence and effectiveness of Kenya’s top auditing authority. Governance experts and legislators strongly argue that limiting the Auditor General’s budgetary control directly undermines its constitutional mandate. 

Auditor General Nancy Gathungu has persistently pushed for a single-line budget allocation. She believes that financial independence is essential for her office to operate without unnecessary restrictions. Under the current system, the Treasury controls disbursements, forcing the Auditor General’s office to seek approval for every reallocation. Consequently, this delays critical oversight activities, particularly those initiated by Parliament. 

Gathungu continues to emphasize that unrestricted financial management would allow her team to conduct audits more efficiently. She warns that delays and bureaucratic hurdles weaken the effectiveness of public expenditure oversight. 

Treasury officials insist that an itemized budget enhances financial accountability. Principal Secretary Chris Kiptoo firmly asserts that the existing budget structure ensures transparency and prevents resource mismanagement. 

Kiptoo categorically dismisses the demand for a consolidated budget, arguing that the Auditor General’s office has no confidential expenditures that warrant such financial independence. He further stresses that Treasury oversight guarantees that funds are properly allocated in alignment with national priorities. 

Critics warn that the Treasury’s decision jeopardizes the Auditor General’s constitutional independence. Governance experts argue that without financial autonomy, the office will struggle to conduct audits effectively, especially when scrutinizing government expenditures. 

The rejection of the autonomy proposal contradicts the March 2023 resolution passed by the Budget and Appropriations Committee. The committee had directed the Treasury to implement a single-line budget for the Auditor General in the 2025–26 financial year. 

The Auditor General’s office has consistently exposed financial mismanagement at both national and county levels. However, funding delays continue to hinder its ability to conduct timely audits, raising serious concerns about weakened oversight mechanisms.