Accountability of the financial reporting of Kenya’s regional development authorities

ABSTRACT

The paper examines ministerial reporting of Kenya’s regional development authorities (RDAs) for the years 2011–14. Using a paradigm of accountable governance and central–local relations in a financial reporting context, textual analysis is deployed to ascertain what financial reporting challenges are faced by the Ministry of Regional Development Authorities (MORDA) in providing an account of the activities of Kenya’s RDAs. Over this period, the MORDA received qualified or adverse opinions from the Office of the Auditor General of Kenya because of lack of internal controls and documentation supporting ministry financial statements. The results of the study suggest that the MORDA faces considerable challenges in meeting the expectations of indigenous-based vertical accountability. Suggested alternative indigenous mechanisms for improved reporting are presented by the study in terms of the MORDA–RDAs relationship.

KEYWORDS:

• Kenya
• financial reporting
• regional development authorities

JEL:

• H77
• N47
• R58

DISCLOSURE STATEMENT

No potential conflict of interest was reported by the author.

ORCiD

Alistair Brown http://orcid.org/0000-0002-4529-9099