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Section 20 of The Kenya Information and Communications Act CAP 411A: Accounts and audit

    

(1) The Board shall cause to be kept all proper books and records of accounts of the income, expenditure, assets and liabilities of the Commission.
(2) Within a period of three months after the end of each financial year, the Board shall submit to the Auditor-General (Corporations) or to an auditor appointed under subsection (3), the accounts of the
Commission together with—
(a) a statement of income and expenditure during that year; and
(b) a statement of the assets and liabilities of the Commission on the last day of the financial year.
(3) The accounts of the Commission shall be audited by the Auditor-General (Corporations) or by an auditor appointed by the Board with the written approval of the Auditor-General (Corporations).
(4) The appointment of an auditor shall not be terminated by the Board without the prior written consent of the Auditor-General (Corporations).
(5) The Auditor-General (Corporations) may give general or special directions to an auditor appointed under subsection (3) and the auditor shall comply with those directions.
(6) An auditor appointed under subsection (3) shall report directly to the Auditor-General
(Corporations) on any matter relating to the directions given under subsection (5) of this section.
(7) Within a period of six months after the end of the financial year, the Auditor-General
(Corporations) shall report on the examination and audit of the accounts of the Commission to the Board and to the Minister, and in the case of an auditor appointed under subsection (3), the auditor shall transmit a copy to the report to the Auditor-General (Corporations).
(8) Nothing in this Act shall be construed to prohibit the Auditor-General (Corporations) from carrying out an inspection of the Commission’s accounts or records whenever it appears to him desirable and the Auditor-General (Corporations) shall carry out such an inspection at least once every six months.
(9) Notwithstanding anything in this Act, the Auditor-General (Corporations) may transmit to the Minister a special report on any matters incidental to his powers under this Act, and section 19 (3) and (4) of the Exchequer and Audit Act (Cap. 412) shall, mutatis mutandis, apply to any report made under this section.
(10) The Minister shall lay the audit report before the National Assembly as soon as reasonably practicable after the report is submitted to him under this section.
(11) The fee for any auditor, not being a public officer, shall be determined and paid by the Board.

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