The Committee is established under the Standing Orders of a respective County Assembly as a Select Committee.
Functions of the Public Accounts Committee
The Committee is responsible generally, for the following functions:
- Examine accounts showing appropriations by the County assembly to meet public expenditure
- Examine reports, accounts and workings of the County public investments
- Examine whether affairs of the County Public investments are managed with sound financial or business principles and prudent commercial practices.
In addition, the Committee is responsible for receiving and discussing at first instance, reports from the Auditor General. With the assistance of the Auditor General, the Committee develops recommendations which it must implement. The Auditor General is required to follow up to confirm whether the recommendations have been implemented.