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 established on Thursday 27th October, 2022, pursuant to the provisions of the Standing Order 205 (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.
The Committee constituted immediately following the general election serves for a period of three calendar years and that constituted thereafter serves for the remainder of the term of the County Assembly.
- Ms. Josephine Njeri Kamau – Senior Clerk Assistant
- Mr. Benedict Ochieng Ouma – Second Clerk Assistant
| 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. |
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| 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. |
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| 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 |
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| 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 |