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Purpose and Objective of Audits

PURPOSE

The purpose of Technical, Performance and Financial audits is to offer assurance of efficiency, effectiveness and quality to stakeholders on road works programmes covered in the KRB Act.


OVERALL OBJECTIVES OF AUDITS

To monitor and evaluate the delivery of works and services undertaken by Road Agencies by carrying out programmed and ad hoc Technical, Performance and Financial audits in a cost effective manner as necessary to independently assure that:
  • The Fund resources are applied to the purpose for which they are intended and,
  • Use of resources is efficient, transparent and in accordance with the principles, procedures and requirements set out by the Board and
  • Audit reports - findings and recommendations are produced

TECHNICAL, PERFORMANCE AND FINANCIAL OBJECTIVES

Technical Compliance Objectives
  • Compliance of road programmes with priorities and criteria of the Board.
  • Impartiality of the procurement process.
  • Consistency of technical work and conformity with standards and specifications
  • Quality/Quantity of the works
  • quality of Materials, Supplies and Works
  • Levels of works supervision
  • Measurement and valuation of works
  • Assess performance of completed works and structures
  • Identify areas of management and technical weaknesses and suggest remedial measures (training, facilities, equipment, procedures etc.)
Performance Objectives
  1. identify and review the extent of the establishment of the Road Agencies.
    • review the establishment of consultants engaged by the Road Agencies as compared with the requirements stipulated in the specific terms of reference;
  2. identify and review the overall performance of the Road Agencies in their selection and programming and execution of their works
  3. identify and review the control environment of Road agencies;
  • the integrity, ethical values, competence of key personnel
  • adequacy of systems used to identify and resolve conflict of interest
  • adequacy of the implementing agencies structure.
  • Management methods of assigning authority and responsibility
  • Adequacy of the agencies oversight
  • Adequacy of segregation of duties
Among others
Financial Objectives
  1. All funds remitted have been received by RAs
  2. Proceeds of each tranche have been applied in accordance with the requirements of the Act
  3. Procurement guidelines have been adhered to in procurement of all goods and services funded by the board
  4. Adequacy and reliability of accounting records - All financial accounting practices, procedures and records are adequate and reliable to show and explain all transactions
  5. Adherence to GOK regulations in all financial transactions
  6. Accounts maintained in accordance with the Act
 

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