History

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History: OFFICE OF THE AUDITOR GENERAL

Key Highlights

Public sector auditing has always been in place from the time Kenya was a Colony and Protectorate of Britain, with the Office being known as the Colonial Audit Department. Since then, our journey has been quite transformative as outlined in the history below:


1955

The Office of the Controller and Auditor-General was established through the Exchequer and Audit Ordinance, which stipulated the duties and powers of the Office in undertaking public sector audits.


1968

The first post-independence Controller and Auditor-General, Mr. David G. Njoroge was appointed.


1985

The Exchequer and Audit Act was amended to provide for the appointment, duties and powers of the Auditor-General (Corporations) with the responsibility for auditing the accounts of the statutory boards, commissions or bodies. Mr. Wilfred A. Onono was appointed as the first Auditor-General (Corporations) in September 1985. Between 1985 and 2003, Kenya had two Auditors-General, the Controller and Auditor-General for central government audit and an Auditor-General for state owned enterprises/state corporations.


2003

Kenya National Audit Office (KENAO) was established through Public Audit Act, 2003 (PAA, 2003) repealing the Exchequer and Audit Act. The PAA, 2003 merged the Office of the Auditor-General (Corporations) with the Office of the Controller and Auditor-General thereby re-establishing one public sector audit office.


2010

The independence of the Office was anchored in the Constitution of Kenya, 2010, to shield it from any operational interference. The Constitution also expanded the scope of audit to include focus on lawful and effective use of public resources.


2011

The first Auditor-General under the Constitution of Kenya, 2010 FCPA Edward Ouko, CBS was appointed.


2015

Public Audit Act, 2015 (PAA, 2015) was enacted as the enabling legislation to operationalize Article 229 of the Constitution and other related Articles addressing the mandate, powers and authorities of the Auditor-General.


2020

CPA Nancy Gathungu, CBS was appointed as the second Auditor-General under the 2010 Constitution.


Our biggest breakthrough was the recognition of the significant role we play in the accountability of public resources, by re-establishing the Office as an Independent Constitutional Office and in addition as a body corporate with a clear and expanded mandate.


This was further demonstrated through the separation of the controllership of the budget function from the audit function, thereby reinforcing auditing as a function that should be kept independent of the executive.


The Constitution required that a new Auditor-General be appointed within one year after its promulgation, paving way for the appointment of FCPA Edward Ouko, as the first Auditor-General under the Constitution of Kenya, 2010, and the devolved form of government.


Mr. Ouko was sworn into office on September 16, 2011 for a fixed non-renewable term of eight years. It was also the first time (and is now the practice) that the Auditor-General, was interviewed and vetted in public before appointment.


The Constitution established the Auditor-General’s Office that is different from the past in terms of mandate and expectations within the devolved system of government.

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2020
CPA NANCY GATHUNGU, CBS

CURRENT AUDITOR-GENERAL

Ms. Nancy Gathungu was sworn in as the Auditor General of the Republic of Kenya, on July 17, 2020.

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2011
FCPA EDWARD OUKO, CBS

IMMEDIATE FORMER AUDITOR-GENERAL

Mr. Edward Ouko was the first Auditor-General to be appointed under the new Constitution of Kenya, promulgated in 2010. He served for a non-renewable term of 8 years.

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2009
S.M GATUMBU

FORMER AUDITOR-GENERAL

He took over when the Office of the Auditor-General was experiencing tremendous changes since the year 2004, after the Public Audit Act, 2003 was enacted.

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2006
PRISCILLA KOMORA

FORMER AUDITOR-GENERAL

She was appointed the Auditor-General in 2006. She succeeded Mr. Evans Mwai whose term ended in 2006. Her tenure ended in 2009.

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2004
Evans Mwai

FORMER AUDITOR-GENERAL

He was the Auditor-General between 2004 and 2006. Mr Mwai came into Office after the enactment of the Public Audit Act, 2003.

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1968
D. G. Njoroge

FORMER AUDITOR-GENERAL

Mr Njoroge was appointed to the position of the Auditor- General in 1968 and served until 2004.


Former Auditors -General

  • 1965: Mr. D. E. Barnet
  • 1957: Mr. C.W. Hodges
  • 1955: Mr. J. R. Cusack

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