The Law Society of Kenya (LSK) has publicly voiced its opposition to the recently established Presidential Taskforce on Forensic Audit of Public Debt. The Taskforce, formed under Gazette Notice No. 8261 of 2024, is mandated to audit public debt within 90 days and report its findings to the President.
Yesterday, President William Ruto set up the debt Taskforce for a three-month operation. It is comprised of Nancy Onyango, Former Director of the Office of Internal Audit and Inspection (OIA) at the International Monetary Fund (IMF), who will lead the Taskforce. She will be deputized by Prof. Luis G. Franceschi. Other members include LSK President Faith Odhiambo, ICPAK Chairperson Phillip Kaikai, Institution of Engineers of Kenya President Shammah Kiteme, and Policy & Governance Specialist Vincent Kimosop.
In a press statement dated July 5, 2024, the LSK highlighted its statutory duty to protect and assist the public and advise the government on legal matters. The Society emphasized that it is bound to uphold the Constitution of Kenya and ensure the rule of law and justice administration.
The LSK’s primary contention centers on the constitutional mandate of the Auditor-General’s office, as outlined in Article 229(4) of the Constitution of Kenya 2010. This article assigns the Auditor-General the responsibility of auditing public debt within six months after the end of each financial year. Moreover, Article 226 mandates the auditing of all accounts of state organs by the Auditor-General.
Recent judicial precedents have reinforced this position. The LSK referenced a High Court decision in Ondago v Natembeya & 15 others [2023] KEHC 22268, where the court nullified a similar Taskforce created to audit county government debts. The court ruled that the Governor could request the Auditor-General to conduct a forensic audit, underscoring the exclusive role of the Auditor-General in public audits.
In light of these constitutional provisions and judicial interpretations, the LSK declared the establishment of the Presidential Taskforce unconstitutional. The Council of the Law Society of Kenya resolved that neither its president nor any of its members would participate in the Taskforce’s appointments or activities. Instead, the LSK urged the President to allow the Auditor-General to perform their constitutionally mandated duties.
Furthermore, the LSK called on the Office on Public Debt Management, led by a Director-General at the Treasury, to provide public debt details to the Auditor-General for the forensic audit. The Society stressed the importance of preserving public resources and avoiding the redundancy of creating new taskforces for duties assigned to existing public offices.
