NAIROBI, Kenya, Sep 21 — The High Court in Kitale has declared a taskforce constituted by Trans Nzoia Governor George Natembeya to conduct an audit on pending bills and human resource as null and void citing violation of key legal provisions.
In a verdict rendered on Tuesday, Justice Anthony Mrima noted the two functions are vested in the Office of the Auditor General and the County Audit Committee and that Natembeya usurped functions of the said offices.
Justice Mrima noted Natembeya’s move offended AArticles 174 (a) and (i), 226(3) and 229 of the Constitution, the Public Audit Act, the Public Finance Management Act and Public Finance Management (County Governments) Regulations 2015.
“[The action] usurped the powers of the Auditor General and those of the Internal Audit office and the Audit Committee of the County Government of Trans Nzoia County,” he held.
“The Taskforce and its resultant report are, therefore, unconstitutional, null and void,” the judge declared.
Remedial measures
To remedy the violations, Justice Mrima directed Governor Natembeya to present the impugned audit report to the Auditor General within fourteen days with the National Audit Office given sixty to either adopt or reject it.
“The Auditor-General shall then consider the report and decide on whether it meets the appropriate parameters required by the Constitution and the law,” Justice Mrima directed.
“The Auditor- General shall further consider whether to deem and adopt the Audit report as having been initially sanctioned by the Office of the Auditor-General,” he elaborated.
The court mandated the Office of the Auditor General to make any changes it deems fit should the audit office resolve to adopt the taskforce report.
The court further gave the Auditor General leeway to call for any documents and further information from the county, as well as conduct office inspections, while assessing the irregular audit.
Justice Mrima restrained Governor Natembeya and the Trans Nzoia county administration form implementing findings of the taskforce pending recommendations by the Auditor General.
Otieno Ondago, the petitioner, filed the suit following the constitution of the taskforce in November raising governance concerns.
