Kenya’s Agricultural sector formulated a sector wide Programme, the Agricultural Sector Development Support Programme (ASDSP) which covered all the 47 counties and was implemented for 5 years. ASDSP I which was initiated in January 2012 was a five-year Programme ending December 2016 co-financed by the Government of Kenya and the Government of Sweden.

1. Assessment of risk associated with operations in the respective Counties
2. Use of Computer Aided Audit Techniques in certain counties where Information technology infrastructure has not been fully implemented;
3. Minimal cooperation among county staff;
4. Consistency of accounting treatment especially in the integration of IPSAS and Donor reporting requirements;
5. Determination of the scope of areas to be tested under the performance Audit Framework
6. Formulating Questionnaires and training on relevance of areas to be tested.

1. Site visits (coordinated with internal audit) to better understand local risks / challenges and create a consistently coordinated approach across locations in the counties under our scope;
2. Held and conducted training workshops with county finance officials to standardize IPSAS across the SIDA Donor Reporting requirements.
3. Developed Questionnaires in agreement with the county level staff to determine the scope of the areas to be tested under the performance Audit framework;
4. Coordinated our IT Infrastructure with systems at the county level to effectively manage the accuracy of our analytical testing accounting practices

1.  Government county employees were trained on application of IPSAS;
2. A comprehensive evaluation was conducted to measure whether ASDP Phase 1 had complied with the parameters of the three E’s of Efficiency, Effectiveness and Economy;
3. Audit was completed to the satisfaction of the MOAL – ASDP Phase 1 and a comprehensive management letter issued to address key audit findings.

CS Willy Bett
Ministry of Agriculture Livestock and Fisheries
P. O. Box 34188-00100 Kenya
E-mail: info@kilimo.go.ke
Telephone: +254-20-2718870