This archive report was first published on 6 August 2020.
Published on August 6, 2020, the Senate Ad Hoc committee on COVID-19 has written to Auditor General Nancy Gathungu and Controller of Budget Margret Nyakang'o asking them to conduct special audits on the utilization of COVID-19 funds by county governments.
The committee's move comes after it noted that some counties have diverted COVID-19 funds to other areas not related to COVID-19 interventions, with concerns of misappropriation of funds in some cases.
The Auditor General is required to conduct a special audit in all 47 counties in response to the COVID-19 pandemic, covering the period from March 13, 2020, to July 31, 2020.
"At its 73rd meeting, the Ad Hoc committee on the COVID-19 situation noted that some of the funds disbursed to County Governments towards prevention and management of COVID-19 pandemic may have been diverted to other areas or could have been misapplied or misappropriated," the letters read.
The Auditor General will review and establish whether county governments had approved work plans, procurement plans, and training plans specific to COVID-19 activities and if the funds were spent in accordance with approved plans.
She will also check on irregularities involving the misuse of public funds and identify related weaknesses in management controls that may imperil the integrity of the organization and the effective implementation of budgetary and other policy decisions.
The funds in question amount to Sh5 billion conditional grants disbursed by the national government to counties in June, with an aim of boosting the level of readiness in county health facilities.