The National Assembly's Public Accounts Committee (PAC) has implemented a new policy prohibiting Principal Secretaries and accounting officers from reopening audit queries by submitting new documents. This decision was made to streamline the audit process and prevent the submission of documents that should have been provided during the initial audit cycle.
PAC Chairman John Mbadi emphasized that the committee will only consider audit queries as presented by the Auditor-General and will not allow the reopening of queries with new evidence. He stated that the audit process must have a defined end point, and that entities must provide all necessary documentation during the audit itself.
The committee noted that Principal Secretaries often withhold documentation from auditors during audits, but then present voluminous documents to MPs when responding to audit queries. This practice has been deemed unacceptable, as the committee is not responsible for conducting audits.
In response to this new policy, Medical Services Principal Secretary Harry Kimtai requested additional time to submit additional information to support his responses to the committee. The committee adjourned its sittings to allow for this submission.
Kimtai emphasized that all Principal Secretaries and accounting officers have received a circular from the Head of Public Service Felix Koskei, directing them to strive for zero-fault audits. He stated that all necessary documents will be provided to the Auditor-General during the audit cycle.
The National Treasury Principal Secretary Chris Kiptoo had previously issued a letter to all Principal Secretaries and CEOs of State Corporations, emphasizing the importance of closing all outstanding audit issues raised by the Auditor-General. This directive included submitting proof of closure to the Chief of Staff and Head of Public Service by October 2, 2023.