105. (1) There shall be a Controller and Auditor-General whose office shall be an office in the public service.

(2) It shall be the duty of the Controller and Auditor-General -

(a) to satisfy himself that any proposed withdrawal from the Consolidated Fund is authorized by law, and if so satisfied, to approve the withdrawal;

(b) to satisfy himself that all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and

(c) at least once in every year to audit and report on the public accounts of the Government of Kenya, the accounts of all officers and authorities of that Government, the accounts of all courts in Kenya (other than courts no part of the expenses of which are defrayed directly out of moneys provided by Parliament), the accounts of every Commission established by this Constitution and the accounts of the Clerk of the National Assembly.

(3) The Controller and Auditor-General and any officer authorized by him shall have access to all books, records, returns, reports and other documents which in his opinion relate to any of the accounts referred to in subsection (2).

(4) The Controller and Auditor-General shall submit every report made by him in pursuance of subsection (2) to the Minister for the time being responsible for finance who shall, not later than seven days after the National Assembly first meets after he has received the report, lay it before the Assembly.

(5) In the exercise of his functions under subsections (2), (3) and (4), the Controller and Auditor-General shall not be subject to the direction or control of any other person or authority.