Timeline for Auditor General’s Audit Reports on the County Finances
Step 0: June 30 end of financial year
Step 1: Sep 30 (not later than three months after end of financial year) the county must have submitted the financial statements (Public Audit Act Sec. 47)
Step 2: Dec. 31 The Auditor General must have audited and reported about the County accounts and all its funds and authorities (Constitution Art. 229 (4 a and b) within six months (Public Audit Act Sec 48)
Step 3: Mar. 31 of following year (latest) Three months after the report was given to it the County Assembly shall have debated and considered the reports and taken appropriate action – Public Audit Act 50(2) .
Step 4: June 30 of following year (latest) Three months after the recommendations of the County Assembly the CEC Finance shall have taken the steps to implement them or explained in writing why the report had not been acted upon – PAA 53 (1).
Step 5: If the CEC does not obey by this rule he is in contempt of County Assembly. The Assembly may recommend to remove or relegate him. – PAA 53(2)