In a bid to enhance transparency and accountability in public service delivery, the Senate County Public Investments and Special Funds Committee convened a meeting with Auditor-General Nancy Gathungu. The meeting, chaired by Senator Godfrey Osotsi, focused on addressing concerns raised in a previous letter regarding audits of municipalities and Level 4 and Level 5 hospitals. Gathungu's appearance before the committee underscored the critical role of audits in ensuring that public funds are utilized effectively and efficiently.

Highlighting the symbiotic relationship between the Auditor-General's office and the Senate's watchdog committees, Gathungu stated, "The Auditor-General and Senate committees have a mutually beneficial relationship. We depend on the committees to enforce our audit recommendations, while they rely on us for accurate and comprehensive reports."

Discussing the audit of municipalities, Gathungu expressed concerns over the deteriorating financial accountability and transparency, as evidenced by the increasing number of modified audit opinions. "Only 46 out of 110 municipalities had submitted financial statements for audit by June 2023," she said. "Common issues include non-submission of financial statements, errors, non-adherence to reporting standards, procurement violations, and lack of integrated development plans."

The Auditor-General also shed light on the challenges faced in auditing Level 4 and Level 5 hospitals, where only 15% of hospitals submitted financial statements for the 2021/2022 fiscal year and 56% in 2022/2023. "The failure to submit statements violates the Public Finance Management Act and hampers transparency and accountability in healthcare service delivery," Gathungu emphasized.

Addressing the Senate committee, the Auditor-General recommended creating a clear framework for separating municipal functions from main county activities and improving financial accountability in hospitals. "Stronger collaboration with Senate Committees is crucial to ensure effective oversight and accountability for public resources, ultimately enhancing public trust and service delivery quality," Gathungu concluded.