Once deliberations are complete, a report will be prepared recommending actions to be taken. Public Accounts and Investment Committees (PAIC) or ad-hoc committees (for special audits) will receive, review and deliberate the relevant audit report, and as needed, call for responses, explanations or clarifications from a representative of the auditee institution. Both the County Assembly and the Senate are involved at various levels (the Senate may focus only on specific audit matters rather than every single audit). Legislative oversight represents the final phase of the audit process focusing on feedback. Upstream: Financial Statement Audit, Compliance Audit, Performance Audit, Special Audits and InvestigationsÄownstream: PAC/PAIC Report (County Assembly, Senate), Ad-Hoc Committee Report (County Assembly, Senate) Description
In its higher-level role in safeguarding devolution, the Senate also plays an oversight role in the review of audit reports. The Auditor-General is subsequently engaged in the follow-up of any recommendations emanating from these reports. For other audit reports, the PAIC may draw in members of sector or departmental committees in processing recommendations for approval by the Whole House. Regularity (financial and compliance) audit reports from the Auditor General are normally reviewed by the County Public Accounts and Investments Committee (PAIC) of the County Assembly, following which actionable recommendations are developed and approved by the Whole House. Legislative Oversight is provided by the County Assembly, on behalf of the public, over all County government matters, including all audits.