The Office is charged with the primary oversight role of ensuring accountability within the three arms of government (the Legislature, the Judiciary, and the Executive) as well as the Constitutional Commissions and Independent Office.
The Auditor-General is mandated to audit and report in respect to each financial year on the accounts of: the National and County Governments; all Funds and Authorities of the National and County Governments; all Courts; every Commission and Independent Office established by the Constitution; the National Assembly, the Senate, and the County Assemblies; Political Parties funded from public funds; the Public Debt and the accounts of any entity that legislation requires, and any entity that is funded from public funds.
In addition, Article 229(6) of the Constitution requires the Auditor-General to confirm whether or not public money has been applied lawfully and in an effective way.
Certification of accounts to assure fiscal responsibility
Certification audit responds to the core mandate of certifying accounts at national and county levels and expressing an opinion as to whether or not they are prepared in accordance with the applicable financial reporting framework and/or statutory requirements.
The end product of this exercise is an annual audit report on each entity that is presented to Parliament and the relevant County Assembly.
Continuous audit presence to assure on managerial accountability
Continuous audit ensures that the office is proactive, preventive and deterrent to fraud & corruption, wastage and abuse of public resources. This requires the auditor to constantly be on the ground to continuously assess the risks brought about by the evolving environment so as to: perform “real time” transactions testing and data analysis that enables timely recommendations; respond instantly to issues of national, county governments and any public concerns that require immediate audit or investigation; optimize use of audit resources while increasing audit activity and improve financial systems and business processes for effective risk management, control and governance.
Performance audit to assure on service delivery to Kenyans
This is audit work responding directly to the bill of rights and social rights of Kenyans that will be met through development and implementation of programmes such as health, clean and safe water, education, housing and social security.
We respond to the economy, efficiency and effectiveness with which the resources are utilized to deliver services to the public. This Office assesses whether the programmes implemented lead to results, outputs and outcomes that positively transform the lives of citizens.
The products of this audit are performance audit reports which are issued at the end of the audit exercise.
Our reports are submitted to Parliament and the relevant County Assemblies, who are representatives of the Kenyan people.
The reports are discussed at the relevant Committees of Parliament and County Assemblies. Public Accounts Committees (PAC) of the National Assembly discusses accounts of the National Government while Public Investments Committee (PIC) of the National Assembly discusses accounts of State Corporations.
At the Senate, the accounts of County Governments and County Corporations are discussed by the County Public Accounts and Investments Committee (CPAIC). This role is also played at the County level by relevant Public Accounts and Investments Committees of the County Assemblies.
After hearings by the Parliamentary and County Assemblies Committees, with the assistance of the Office of the Auditor-General, recommendations are given which should be implemented by the entities concerned. Thereafter, the Auditor-General follows up to confirm whether the recommendations have been implemented.
In our audit reports, the Auditor-General expresses satisfaction or non-satisfaction of the financial statements through audit opinions. These opinions are unqualified, qualified, adverse or disclaimer. The specific explanations on the opinions are as outlined below:
- An unqualified opinion is a clean opinion, meaning that the financial transactions by and large were recorded properly and are in agreement with the accounting records.
- A qualified opinion means that although by and large the financial transactions are recorded and are deemed to be in agreement with the accounting records, there may be cases where the Auditor-General is unsatisfied with the veracity of certain expenditures, which may not be significant. Hence, except for such unsupported expenditure, the accounts reflect a true and fair situation.
- An adverse opinion means that although the financial transactions are recorded, the Auditor-General may be unsatisfied with significant amounts of expenditure.
- A disclaimer of opinion is serious and means that there was no basis upon which the Auditor-General can satisfactorily undertake an audit because the accounting records are unreliable; there are no verifiable supporting documentation and explanations for transactions. Consequently, the Auditor-General can neither give a qualified nor an adverse opinion; and gives a disclaimer.
Community land is all land used traditionally or historically for communal purposes and land used as a Community Settlement area. It is identified on the basis of ethnicity, culture, and similar community of interest. It also includes land lawfully held, managed, or used by specific communities as community forests, grazing areas, shrines, Ancestral lands, and lands traditionally occupied by hunter-gatherer communities or, land lawfully held as trust land by the County governments.
- There will be a register of all Community lands in Kenya.
- Communities will be registered as corporate bodies and a register maintained.
- Registrations will be done in the name of the community.
- Community Assemblies will be held annually in which every member of the community shall be entitled to attend and participate.
- Community Land Management Committees will be formed during the community assembly to manage every parcel of community land.
- Community Land Boards present in each sub-county will work with the Community Land Management Committees.
A Committee may upon application and with approval of the community assembly may allocate part of the community land to a member or a group of members of the community for exclusive use and occupation but no separate title shall be issued for such parcel e.g. grazing rights, cultural or religious rights.
- Natural resources within the community should be managed sustainably, with accountability and transparency and should benefit the whole community on the basis of equitable sharing.
- Any investment relating to exploitation of natural resources shall be agreed between the investor and the community according to Article 71 of the Constitution.
- Benefit sharing will be at 30% of the income of the investor.
- The proposed community land bill provides that all natural resources will be managed sustainably to and should benefit the whole community on the basis of equitable sharing.
- The Constitution has introduced the principle of 2/3rds majority which will apply in all the committees formed to manage community land.
To secure access to land and land-based resources for vulnerable groups, the Commission shall:
- Develop mechanisms for identifying, monitoring, and assessing the vulnerable groups;
- Establish mechanisms for redistribution of land and resettlement;
- Facilitate their participation in decision making over land and land-based resources; and
- Protect their land rights from unjust and illegal expropriation.
To secure pastoralists’ livelihoods and tenure to land, the Commission shall:
- Recognize pastoralism as legitimate land use and production system;
- Review the Land (Group Representatives) Act and provide for pastoralism in the “Land Act”;
- Establish suitable methods for defining and registering land rights in pastoral areas while allowing pastoralists to maintain their unique land systems and livelihoods;
- Establish a legislative framework to regulate transactions in land in pastoral areas;
- Ensure that the rights of women in pastoral areas are recognized and protected;
- Provide for flexible and negotiated cross-boundary access to protected areas, water, pastures and salt licks among different stakeholders for mutual benefit; and
- Ensure that all land uses and practices under pastoral tenure conform to the principles of sustainable resource management.
The Law of Succession is the law regulating the inheritance of property. The Law of Succession Act applies universally to all Kenyans. This is basically the substantive law dealing with matters succession in Kenya. It’s important to note that this law has to be quoted first before other laws that might equally be affecting matters succession.
On one hand, immovable property in Kenya of a deceased person whatever the residence of that person at the time of his/her death will be regulated by the Kenyan law on succession and on the other hand, movable property of a deceased person is regulated by the law of the country of the residence of that person at the time of his/her death.
Testate succession is where the deceased leaves a written or oral will. It is important to note that the deceased must have had the capacity (sound mind and off age) to make the will at the time of making the will. In other words, the deceased must have had the knowledge and approved the contents of the will.
Intestate succession is where there is no will left by the deceased. It applies where the deceased has left ONE surviving spouse and a child or children. In this regard, the surviving spouse shall be entitled to:-
- The personal and household effects of the deceased and,
- The intestate property but cannot sell this property. This is because the spouse is only holding it on behalf of the children. If the spouse remarries, he/she loses her entitlement to the intestate property.
A will is a mere intention of the maker. It can be amended by the same person during his/her life time.
- A person, may through his/her will appoint an executor. This is a person named in the will who has the legal responsibility to take care of a deceased person’s remaining financial obligations e.g. property disposal, paying bills, taxes etc.
- It’s a mere intention of the maker – can be amended but only by the maker during their lifetime.
- Can deal with property acquired after death of maker (ambulatory)
- The deceased can exercise control over property
- It can help avoid courts from determining who is entitled to property
- Enable appointing property representatives of choice
- Avoiding disputes over property
- Persons outside family can have property
- The deceased can decide on how he/she can be disposed off.
When the maker of a will lacks knowledge and approval of a will, the will is as if it was not made at all. This is because of
- Fraud / forgery
- Mistake / duress / undue influence
It is only valid if;
- Made before 2 or more competent witnesses;
- The maker dies within 3 months of making it;
- An oral will made by a member of the armed forces during a period of active service shall be valid if the maker of the will dies during the same period of active service even if he/she dies more than 3 months after making the will;
- If there is any conflict in evidence of witnesses as to what was said by the deceased in making an oral will, the oral will shall not be valid except if the contents can be proved by a competent independent witness.
A written will must have the following characteristics:
- It must be signed by the maker.
- Incase its signed by somebody other than the maker, then this should be done in the presence of the maker and under his/her directions.
- It must me witnessed by two or more witnesses and these witnesses MUST NOT be beneficiaries in the will otherwise there shall be need of an additional two witnesses.
- If the maker of the will refers to another document in his will, the document shall be considered as part of the will as long as it is verified that it is the exact same document the maker was referring to in his/her will.
- An executor shall not be disqualified as a witness to prove execution of the will or to prove the validity or invalidity of the will.
- If the dependent or dependents feel that the deceased’s will does not provide adequately for their needs, they may make an application to the Court.
- The Court may order a specific share of the property be given to the dependent (s) or periodical payments or lump sum payment.
- The wife or wives, or former wife or wives, and the children of the deceased whether or not maintained by the deceased before his death.
- The deceased’s parent, step parents, grand-parents, grandchildren, step- children, children whom the deceased had taken into his family as his own,
- Brother and sisters, and half -brothers and half-sisters, who were being maintained by the deceased before his death.
- Where the deceased is a woman, her husband if he was being maintained by her before her death.
We mean women should not only have access to land as the right but also enter upon and useland, exercise control over land as one’s ability to make decisions with regard to the land.
These include the ability to:
- Determine the size of land used for farming activities and whether the land will be used for food or cash crop production.
- Transfer land titles, whether by sale or inheritance (land ownership)
Matrimonial Property Act of (2013) the matrimonial property act provides that married women has the same rights as married man to acquire, administer, hold, control, use and dispose of property whether movable or immovable; enter into contract and sue and be sued in her own name.
Any liability incurred by a spouse before the marriage and relating to the property shall, after marriage, remain the liability of the spouse who incurred it. If the property becomes matrimonial then it shall be equally shared by the spouses and unless they otherwise agreed .The law states that parties to marriage shall equally share the liability incurred during the subsistence of the marriage for the benefit of the marriage or reasonable and justifiable expenses incurred for the benefit of marriage.
- Women have a right to acquire and own land whether individually or as a group.
- Daughters have the right to inherit their parents’ land and property.
- Women have a right to be elected and or appointed into land governance institutions.
- Married women have the right to joint ownership of land and property acquired during the marriage.
- Married women have the right to transact on land in consultation with their husbands and vice versa.
- Widows have the right to inherit their deceased husband’s land and property.
Orphans have the right to access and use their parents land and property whether or not it is held in trust by an appointed and responsible adult member of the immediate family. Upon reaching the age of 18, they have the right to be registered as the rightful owners of land and the properties previously held by their deceased parents.
The constitution of Kenya defines an ‘adult’ as an individual who has attained the age of eighteen years. For the purpose of determining rights accruing to the youth, there is need to appreciate that the constitution regards youths as adults and thus;
- Each youth has the right to ownership, access, and control of land and property.
Though the right to inherit from their parents is discretionary, in the event of inheritance by the siblings, both daughters and sons have equal rights.
The Ministry of Devolution and ASALs consists of two State Departments; namely Devolution and ASALs, both of which were part of the defunct Ministry of Devolution and Planning. Executive order No. 1 of June 2018 (Revised), mandates the Ministry to be charge of the management of devolution affairs and ASALs.
The Intergovernmental Relations Technical Committee (IGTRC) is a body formed by an act of parliament to establish a framework for consultation and cooperation between the National and County Governments and amongst county governments. This is the body that was further mandated to take over the residual functions of the Transition Authority as envisaged under section 12 (b) of the IGRTC Act. The core functions of the IGRTCC are outlined in Section 12 of the Intergovernmental Relations Act 2012 (IGRA). http://www.igrtc.go.ke/
This is the degree to which a climate lacks effective and life-promoting moisture. It is measured by comparing long-term average water supply (precipitation) to long-term average water demand (evapotranspiration). Whenever the demand for water is higher than supply, then the climate is described as arid.
Exposing such data to a third party is a contravention of the Data Protection Act. However, it is okay to share the data if you have the recipient’s consent. An instance where one can share the data is if a person receives the message but has no smart phone, they can share the link to someone with a smart phone so that they can select their preferred delivery destination.
In this case, our system auto-selects a delivery destination based on:
The place one indicated during registration to be the CURRENT Physical Location;
If no current Physical Location was provided, then the system selects where the person indicated to be the PERMANENT Physical Location;
In case NO current and NO permanent locations were indicated, then the system auto-selects the Home Sub-County as indicated in the recipient’s 2ndgeneration National ID card.
In all the above three cases, the identified location is mapped to the nearest National Registration Bureau (NRB) office or nearest Huduma Centre which is then chosen as the delivery destination.
During the initial card production and distribution of the Huduma Cards, some SMSs were sent for card collection at some National Registration Bureau (NRB) offices which due to technical challenges could not be used for our automated card issuance.
As such, cards destined for such delivery destinations were redirected to the nearest available technically functional National Registration Bureau (NRB) offices.
However, for the current and subsequent production, cards are only sent to functional NRB offices.
There are 870 National Registration Bureau (NRB) offices and 52 Huduma Centres across the country which have been indicated as delivery destinations in the dropdown list found in our URL (https://www.hudumanamba.go.ke)
The service is absolutely free. The cost of the card has been catered for by the Government.
However, there will be charges for the replacement of lost or damaged cards.
In case of any fraudulent call asking for payment to receive their Huduma Card, one is advised to call the Huduma Namba Call Centre on 0800221111 for action on the same.
They are advised to pick their card when they get back into the country.However, if they have moved permanently, they can update their residency details and choose their preferred delivery destination through the Huduma Namba Web Portal (https://www.hudumanamba.go.ke).Huduma Cards for those in the Diaspora will be collected in respective Kenyan Embassies and High Commissions as selected through the Huduma Namba Web Portal.
One can also send an email to the Huduma Namba official email address: email@example.com to select their preferred delivery destination.
The official Huduma Namba number is 0800221111. This is the ONLY number that will be used by the Huduma Namba Call Agents to call you.
If you receive a call from a number that is NOT the above claiming they are calling from Huduma Namba, kindly take note of the phone number used to call you and immediately notify our Call Centre through the toll-free number provided above for immediate action to be taken.
You will have to report to the nearest National Registration Bureau Station or Huduma Centre to be assisted.
There will be a fee for replacing lost Huduma cards. The fees to be charged for replacement will be communicated later through a Gazette Notice by the Cabinet Secretary Interior & Coordination of National Government.
No. Collection of Huduma Cards, just like the current 2nd Generation National ID, will be collected at the existing, functional National Registration Bureau (NRB) offices and the Huduma Centres across the country and one will be notified on where to collect once the card has been delivered through the HUDUMA NAMBA SMS.
The local National Government Administrative Officers (NGAOs) i.e. Regional Commissioner, County Commissioner, Deputy County Commissioner, Assistant County Commissioner, Chief and Assistant Chief may need to be informed of such cases so they can intervene and make arrangements with the issuance officers in order to provide mobile issuance services and have the cards delivered to the vulnerable recipients.
People are advised to confirm that their card details as indicated on the face of the card are correct when picking them at the delivery destination. In case of errors, one should indicate the correct details to the issuing officer and leave the card at the delivery destination for correction after which they will be notified through SMS on when to collect
Call the Huduma Namba Call Centre using the toll-free number 0800221111 and inform the Call Agent of the change of phone number. You can also send an email to firstname.lastname@example.org to indicate the same.
The individual should present themselves to the nearest National Registration Bureau Station or Huduma Centre for update of their particulars, after which the Huduma Card will be processed and be ready for issuance within 90 days. The individual will receive an SMS from HUDUMA NAMBA informing them that their card is ready for collection.
The Huduma Team is currently developing a portal (platform/system) that will enable one to check:
Where their Huduma Card has been delivered for collection (if card is already produced but recipient deleted or did not receive notification SMS)
The status of HudumaCard (if not yet produced)
Whether further details of a person will be required before a card is printed.
The functions of the National Treasury include:
Overall Economic Policy Management, Management of Public Finance, Formulation of National Budget, Public Debt Management, Formulation and Maintenance of Government Accounting Standards, Bilateral and Multi-Lateral Financial Relations, Capital Markets Policy, Oversight over Revenue Collection as Prescribed under all Written Laws, Competition Policy Management, National Pensions Policy Management and Insurance Policy and Regulation.
The formulation and preparation of the Budget involves development and submission of key documents for approval by Cabinet and Parliament. The process is guided by the budget calendar which stipulates timelines for a number of key activities to be undertaken in order to finalize the Budget and submit it for approval by 30th April of each financial Year. The budget calendar is usually contained in the Treasury circular issued in accordance to Section 36 of the Public Finance Management Act, 2012, providing guidelines on the processes and procedures for preparing the subsequent Financial year and the Medium-Term Budget.
The Pensions Act (Cap.189), the main Act, makes provisions for the granting and regulating the payment of pensions, gratuities and other allowances in respect of the public service for officers under the Government of Kenya.
Civil Servants or their dependents may be paid, on leaving the service of the Government and on fulfilling certain conditions, one or more of the following benefits.
• Commuted pension gratuity (lump sum) plus monthly pension
• Service gratuity
• Marriage gratuity
• Compassionate gratuity
• Death gratuity
• Annual allowance
• Injury pension
• Dependents’ Pension
• Widows and Children’s Pension
• Killed on Duty Pension … read more
a. Applicant’s first name and last name
b. Company’s phone number
Original scans of:
c. National ID card or passport.
d. Certificate of Incorporation or Business Registration Certificate.
e. A Partnership Deed if you are running a partnership business.
f. CR12 if you are running a Limited Company.
g. A tax compliance certificate Letter from the National Construction
(a) All borrowings are done through the Cabinet Secretary, and are for the following purposes:
a) Financing government budget deficits;
b) Honoring obligations under national government guarantees;
c) Refinancing and pre-financing existing debts;
d) For cash management;
e) To finance development projects including on-lending to approved entities;
As of the end of June 2020, Kenya’s total debt stock stood at 6.7 trillion Kenyan shillings ($62 billion), equivalent to about 66 per cent of our total national wealth, as estimated by the gross domestic product (GDP)
• Strengthen financial and fiscal relations between the National Government and County Governments and encourage support for county governments in performing their functions.
• Assist county governments to develop their capacity for efficient, effective and transparent financial management.
• Prepare the annual Division of Revenue Bill and the County Allocation of Revenue Bill
- Establishment and abolition of offices in the public service
- Disciplinary control
- Promotion of values and principles
- Compliance audit
- Efficiency and effectiveness of the public service
- Development of human resources in the public service
- Conditions of service, code of conduct and qualification of officers
- Reports to the President and Parliament
- County appeals
Career progression guidelines are Schemes of Service. It provides a linkage between an officer’s performance and career advancement, and adopts a new Job Classification based on complexity of roles and qualifications and competencies required to undertake work at the different levels. Career Progression Guidelines will facilitate:-
- Evaluation of work effectiveness;
- Simplification of job classification;
- Reflection of labour market realities;
- Reflection of labour market realities;
- Alignment of work to performance management and pay policy initiatives;
- Career development as well as upward and horizontal mobility; and
Mechanism for monitoring and evaluating career progression
Competency Framework is a structure that sets out and defines each individual competency required by individuals working in an organisation or part of an organisation. The objective of the Competency Framework is to provide a comprehensive way of linking individual performance to the goals of the service
By filing the prescribed on-line PSC.2 (Revised 2016) application form through the Commission website: www.publicservice.go.ke or through the Commission’s Job Portal www.psckjobs.go.ke
By filling the prescribed manual PSC. 2 (Revised 2016) Application Form downloadable through the Commission’s Website.
Once jobs are advertised they are posted on our jobs portal and Website www.psckjobs.go.ke, www.publicservice.go.ke
- Register by clicking on register link and provide the relevant details.
- Go to the long in page and log in using your User Name, ID Number and Password as provided.
- Click on the Apply Link and fill the prescribed PSC Application form.
Fill all the Information and click on ‘Submit’ button to submit your application.
Yes, the online Recruitment and Selection System allows applications to amend/revisit their application(s) at any time BEFORE the advert closure date. Note: If you have filled the form correctly, you will see a message allocating a folio number on your screen informing you that you have successfully submitted your application.
The selection process entails a criteria derived from the job advert requirements as well as constitutional requirements. Shortlisted candidates are invited for oral interviews which are competency based. All posts will have at least one formal interview, the panel consists of PSC Commissioners with technical Human Resource representative as appropriate. The Authorized Officer of the recruiting Ministry/State Department is notified of the Successful candidates by the Chief Executive Officer of the Commission once the Commission has made a decision on the appointment