|Publisher||Kenya National Audit Office|
|Year of Publication||2013|
|Category||Report Budget & Fiscal Plans|
|Description||SPECIAL AUDIT REPORT ON THE OPERATION OF EMBU COUNTY GOVERNMENT AND THE FORMER COUNCILS FOR THE PERIOD 1 JANUARY TO 30 JUNE 2013
The Auditor General has the mandate to audit and report on the accounts of the National and County Governments under Article 229 of the Constitution and Public Audit Act, 2003. Further, the County Government Act, 2012 replaced the Local government Act Cap 265, thus effectively dissolving all the 175 local Authorities and creating 47 County Governments.
According to Transition to Devolved Governments Act, 2012, after the general election on 4 March 2013, the functions, assets, liabilities and staff of the former Local Authorities were to be taken over by the County Governments. The objective of the special audit exercise was to ensure existence of a seamless transition process and proper systems for accountability of public resources before, during and after transition to County Governments