Kisii Governor Simba Arati when appeared before the Senate Commitee on Devolution and Intergovernmental Relations at Bunge Towers in Nairobi on November 21, 2024. [Elvis Ogina, Standard]

The High Court's directive mandating that Auditor General reports for national and county governments be acted upon by Parliament within six months is set to reshape how the Senate and National Assembly handle such reports.

Justice Jairus Ngaah, in an October 1 ruling in a case filed by City Hall against the Nairobi County Assembly and the Auditor General, emphasised that constitutional timelines are fixed and cannot be extended by the courts.

The judge ruled that any decisions arising from violations of these timelines are invalid, null, and void. This decision establishes new parameters for addressing Auditor General reports.

Kisii Governor Simba Arati, appearing before the Senate County Public Accounts Committee, highlighted the court order issued by Justice Ngaah, which sets strict timelines for handling Auditor General Reports.

Committee Chairperson Moses Kajwang acknowledged the importance of the ruling but noted the need for a review.

“While we agree with Justice Ngaah’s ruling, a transitional clause for compliance could have been considered. Without this, 10 years of audit reports risk being declared null and void. To address this, we shall return to the High Court for a review,” Kajwang stated.

Governor Arati, addressing audit queries for Kisii County’s 2021/2022 and 2022/2023 financial years, pointed out that the constitution mandates that Auditor General reports be submitted to Parliament within six months of the financial year’s end and acted upon within three months thereafter.

He cautioned that delays in adhering to these timelines could breach the constitution, noting that he was prepared to respond to audit queries but wanted to avoid any actions that might contravene the court ruling.

Kajwang countered that the audit report for counties for the financial year ending June 30, 2023, was tabled in Parliament on March 21 and had been referred to the Senate County Public Accounts Committee for action, aligning with legal requirements.

“The Senate will seek a review of Justice Ngaah’s ruling to prevent governors from exploiting this loophole to evade accountability for the billions allocated to counties,” Kajwang emphasised.

Nairobi Senator Edwin Sifuna added that Parliament cannot allow its duties to be restricted by the courts, especially when it comes to auditing the use of public funds.

He highlighted the Senate's role in securing increased funding for counties, which was raised to Sh387 billion after mediation with the National Assembly.

“The Senate ensures counties receive sufficient funding to function effectively. Proper utilization of these funds is the least we expect, and there should be no resistance to auditing,” Sifuna stated.

The committee adjourned its sittings to address pressing matters in the House, which is preparing for recess.

Kajwang assured that new dates would be set for the Kisii County Government to submit its financial reports.