A survey of the need for CDF audit committee and its role in promoting accountability in the management of constituency development funds: A case study of Bomet District
Rugutt, Kipngetich W
Constituency Development Fund (COF) has been a topical issue in Kenya today since
its inception in 2002. The fund was created to devolve funds to the constituency level
and its contributions to poverty eradication has not been without challenges hindering
its intended purpose. Among the challenges facing CDF is gross mismanagement and
lack of accountability from the people entrusted with the fund.
The aim of this research project was to detennine whether there is a need for the
establishment of audit committee and its role in promoting accountability in the
management of COF in Bomet District. The research study was undertaken in the
four constituencies of Bomet District. It was hypothesized that there was need to
create audit committee in CDF which is independent and answerable directly to either
the CDF National Board or to the Minister for Finance.
This was a descriptive survey and the data was collected using a structured
questionnaire which was designed to identify the role of the audit committee in
promoting accountability in the management of COF. The population of interest of
this study were COF units in Bomet. They included the senior CDF staff, district
accountant, committee members, Community Development Assistant (CDA)
professional representative, local authority representative and youth leader.
The results of this study indicated that majority of the respondents expressed the view
that there is need for Audit Committees and that it would help to promote
accountability in the management of COF. Therefore, it can be concluded that Audit
Committees should be established under CDF if accountability and improved
management of CDF is to be realized in line with its predetermined objectives.
Type of publication|
Nairobi - University of Nairobi
Added to C-A: 2023-01-25;10:25:47|
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