County Public Accounts

Establishment and Mandate of the Committee

The Public Accounts Committee (PAC) derives its mandate from Standing Order 203 of the Nairobi City County Assembly, which provides that:-

“The Public Accounts Committee shall be responsible for the examination of the accounts showing the appropriations of the sum voted by the County Assembly to meet the public expenditure and of such other accounts laid before the County Assembly as the Committee may think fit”.

The primary mandate of the Committee is therefore to oversight the expenditure of public funds by Nairobi City County entities, to ensure value for money and adherence to government financial regulations and procedures. The Committee further aims at ensuring that Nairobi City County public funds are prudently and efficiently utilized. The Committee executes its mandate on the basis of annual and special audit reports prepared by the Office of the Auditor General (OAG).

Article 229 (8) of the Constitution of Kenya provides that within three months after receiving the report of the Auditor General, Parliament or the County Assembly shall debate and consider the report and take appropriate action.

Composition

The current Committee was reconstituted on Thursday 23rd April, 2024, pursuant to the provisions of the Standing Order 203 (1).

The Committee consists of a Chairperson and not more than twenty two  other Members including the Vice Chairperson. As per precedence set, the Chairperson of the Committee is a member elected by the Committee from among  members of the Committee nominated from the Minority Party or Coalition of Parties in the Assembly.

 

 

  1. Mr. Kevin Wasike – Senior Clerk Assistant
  2. Mr. Benedict Ochieng Ouma – Second Clerk Assistant
# Document Title Document Date Document Type Download
1 Report on Auditor General’s Report on Financial Statements of County Assembly FY 2016/17 4th July, 2019 Report
2 Report on Auditor General’s Report on Financial Statements of County Executive FY 2016/2017 4th July, 2019 Report
3 Report on Auditor General’s Report on Assembly Financial Statements FY 2015/2016 15th March, 2018 Report
4 Report on the Auditor General’s Report for County Executive FY 2015/16 3rd May, 2018 Report

 

SCHEDULE FOR MEETINGS FOR CONSIDERATION OF TWO (2) AUDITOR- GENERAL REPORTS;

–       REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF NAIROBI CITY COUNTY EXECUTIVE FOR THE YEAR ENDED 30TH JUNE 2019

–       REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF NAIROBI CITY COUNTY EXECUTIVE FOR THE YEAR ENDED 30TH JUNE 2020

–       REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF NAIROBI CITY COUNTY EXECUTIVE FOR THE YEAR ENDED 30TH JUNE 2021

–       SPECIAL AUDIT ON COVID-19 VACCINE ROLL OUT FOR THE NAIROBI CITY COUNTY GOVERNMENT AS AT 31ST MARCH 2022; AND

–       REPORT OF THE AUDITOR GENERAL ON SPECIAL AUDIT ON PUBLIC PARTICIPATION IN THE COUNTY BUDGET MAKING PROCESS FOR THE FINANCIAL YEAR 2021/2022.

DAY AUDITOR GENERAL REPORTS AUDIT QUERIES
Tuesday 7th March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2019 Inaccuracies in the Financial Statements

Irregular Payment of Allowances to security officers

Tuesday 7th March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th  June 2020 Errors and Omissions in the Financial Statements

Unconfirmed Balances (County Own-Generated Receipts)

Unconfirmed Balances (Unsupported Expenditures)

Unconfirmed Balances (Cash and Cash Equivalents)

Unconfirmed Balances (Accounts Payables- Deposits and Retention)

Unconfirmed Balances (Government guaranteed loans and on-lent water loans)

Unconfirmed Balances (Fund Account Balances)

Unconfirmed Balances (Fixed Assets)

Tuesday 7th March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2021 –      – –      Inaccuracies in the Financial Statements

Receipts

Unsupported Payments

Unsupported Expenditure – use of goods and services

 

 

Tuesday 14th March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2019  

Unsupported Expenditures

Cash and Cash Equivalents

Emphasis on matter of repayment of Principal on Domestic lending and on-lending (Key Audit Matter)

Emphasis on matter of repayment of Principal on Domestic lending and on-lending(Other Matter)

Tuesday 14th March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th  June 2020 Emphasis on matter (Repayment of Principal on Domestic lending and on-lending)

Other Matter(Budgetary Control and Performance)

 

Tuesday 14th March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2021 Irregular payment of allowances to members of the County Assembly

Unrelated Rental Expenses

Unconfirmed Grants and Payments

Unsupported Cash payments

Accounts Receivables

Outstanding Electricity Bills

Other Key Audit Matters (Budgetary Control and performance)

Other Key Audit Matters (Pending Bills)

Tuesday 21st March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2019 Report on Lawfulness and Effective in use of Public Resources

Report on Effectiveness of internal controls, risk management and governance

Tuesday 21st  March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th  June 2020 Report on Lawfulness and Effective in use of Public Resources

Report on Effectiveness of internal controls, risk management and governance

 

Tuesday 21st March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2021 Report on Lawfulness and Effective in use of Public Resources

Report on Effectiveness of internal controls, risk management and governance

 

Tuesday 28th  March 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2019

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2020

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30thJune 2021

Analyzing of evidence provided by various witnesses
Tuesday 4th April 2023

(10.00am)

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2019

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2020

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30thJune 2021

Analyzing of evidence provided by various witnesses
Tuesday 11th April 2023

(10.00am)

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2019

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2020

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30thJune 2021

Analyzing of evidence provided by various witnesses

 

Tuesday 12th April 2023

(10.00am)

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2019

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30thJune 2020

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30thJune 2021

Site Inspection Visits
Tuesday 19th April 2023

(10.00am)

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2019

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2020

 

Report of the Auditor-General on the Financial Statements of Nairobi City County Executive for the year ended 30th June 2021

Site inspection visits
Thursday 9th March 2023

(10.00am)

Special Audit on Covid-19 Vaccine Roll Out for the Nairobi City County Government as at 31st March 2022.

 

Report of the Auditor General on special Audit on public participation in the County Budget making process for the financial year 2021/2022.

Various Audit queries
Thursday 16th March 2023

(10.00am)

Special Audit on Covid-19 Vaccine Roll Out for the Nairobi City County Government as at 31st March 2022.

 

Report of the Auditor General on special Audit on public participation in the County Budget making process for the financial year 2021/2022.

Various Audit queries
Thursday 23rd   March 2023

(10.00am)

Special Audit on Covid-19 Vaccine Roll Out for the Nairobi City County Government as at 31st March 2022.

Report of the Auditor General on special Audit on public participation in the County Budget making process for the financial year 2021/2022.

Various Audit queries
SCHEDULE FOR MEETINGS FOR CONSIDERATION OF TWO (2) AUDITOR- GENERAL REPORTS;

–       REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COUNTY ASSEMBLY OF NAIROBI CITY FOR THE YEAR ENDED 30TH JUNE 2020; AND

–       REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COUNTY ASSEMBLY OF NAIROBI CITY FOR THE YEAR ENDED 30TH JUNE 2021.

DAY AUDITOR GENERAL REPORTS AUDIT QUERIES
Wed 29th March 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2020 Presentation of Financial Statements

Unconfirmed Balances

 

Wed 29th March 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2021. Presentation of Financial Statements

Inaccuracies in the Financial Statements

Wed 5th April 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2020 Budgetary Control Performance
Wed 5th April 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2021. Unsupported payments on Committee Allowances

Unsupported Expenditure on use of Goods and Services

Acquisition of assets – over statement of acquisition of asset balance

Pending accounts payable

Wed 12th April 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2020 Report on Lawfulness and Effectiveness in use of Public Resources ( Basis for conclusion)
Wed 12th April 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2021. Report on Lawfulness and Effectiveness in use of Public Resources ( Basis for conclusion)
Wed 19th April 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2020 Report on Effectiveness of Internal Controls, Risk Management and Governance(Basis for Conclusion)
Wed 19th April 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2021. Report on Effectiveness of Internal Controls, Risk Management and Governance(Basis for Conclusion)
Wed 26th April 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2020 Analyzing of evidence provided by various witnesses
Wed 26th April 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2021. Analyzing of evidence provided by various witnesses
Wed 3rd May 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2020 Analyzing of evidence provided by various witnesses

 

Wed 3rd May 2023

(10.00am)

Report of the Auditor General on the Financial Statements of County Assembly of Nairobi City for the year ended 30th June 2021. Analyzing of evidence provided by various witnesses

 

SCHEDULE FOR MEETINGS FOR CONSIDERATION OF TWO (2) AUDITOR- GENERAL REPORTS;

–       THE REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF NAIROBI CITY COUNTY ASSEMBLY SERVICE BOARD CAR LOAN AND MORTGAGE SCHEME FUND FOR THE YEAR ENDED 30TH JUNE 2020; AND

–       THE REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF NAIROBI CITY COUNTY ASSEMBLY SERVICE BOARD CAR LOAN AND MORTGAGE SCHEME FUND FOR THE YEAR ENDED 30TH JUNE 2021

DAY AUDITOR GENERAL REPORTS AUDIT QUERIES
Wed 8th March 2023

(10.00am)

The Report of the Auditor-General on the Financial Statements of Nairobi City County Assembly Service Board Car Loan and Mortgage Scheme Fund for the year ended 30th June 2020; Inaccuracies of the Financial Statements

Unsupported Loan Balances

Unsupported Fund Administration Expenditure

Non-Remittance of Loan Installments

Wed 8th March 2023

(10.00am)

The Report of the Auditor-General on the Financial Statements of Nairobi City County Assembly Service Board Car Loan and Mortgage Scheme Fund for the year ended 30th June 2021 Inaccurate Transfers from the County Government

Variance between Financial Statements and Supporting basis balances

Inaccuracies in the Financial Statements

Receivables from Exchange Transactions

Wed 15th March 2023

(10.00am)

The Report of the Auditor-General on the Financial Statements of Nairobi City County Assembly Service Board Car Loan and Mortgage Scheme Fund for the year ended 30th June 2020; Budgetary Control and Performance

Report on Lawfulness and Effectiveness in use of Public Resources ( Basis for conclusion)

 

Wed 15th March 2023

(10.00am)

The Report of the Auditor-General on the Financial Statements of Nairobi City County Assembly Service Board Car Loan and Mortgage Scheme Fund for the year ended 30th June 2021 Failure to provide a trial balance

Unauthorized over-expenditure

Unsupported Expenditure

Irregularities payment of Car Grants

Undisclosed prior year audit matters

Wed 22nd March 2023

(10.00am)

3.      The Report of the Auditor-General on the Financial Statements of Nairobi City County Assembly Service Board Car Loan and Mortgage Scheme Fund for the year ended 30th June 2020; Analyzing of evidence provided by various witnesses

 

Wed 22nd March 2023

(10.00am)

The Report of the Auditor-General on the Financial Statements of Nairobi City County Assembly Service Board Car Loan and Mortgage Scheme Fund for the year ended 30th June 2021 Analyzing of evidence provided by various witnesses

 

SCHEDULE FOR MEETINGS FOR CONSIDERATION OF;

–       REPORT OF THE AUDITOR GENERAL ON SPECIAL AUDIT ON PUBLIC PARTICIPATION IN THE COUNTY BUDGET MAKING PROCESS FOR THE FINANCIAL YEAR 2021/2022.

DAY AUDITOR GENERAL REPORTS AUDIT QUERIES
Thursday 9th March 2023

(10.00am)

Report of the Auditor General on special Audit on public participation in the County Budget making process for the financial year 2021/2022. Various Audit queries
Thursday 16th March 2023

(10.00am)

Report of the Auditor General on special Audit on public participation in the County Budget making process for the financial year 2021/2022. Various Audit queries
Thursday 23rd   March 2023

(10.00am)

Report of the Auditor General on special Audit on public participation in the County Budget making process for the financial year 2021/2022. Various Audit queries
Thursday 9th March 2023

(10.00am)

Report of the Auditor General on special Audit on public participation in the County Budget making process for the financial year 2021/2022. Various Audit queries
Thursday 16th March 2023

(10.00am)

Report of the Auditor General on special Audit on public participation in the County Budget making process for the financial year 2021/2022. Various Audit queries

 

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