Influence of the auditor general's report of Constituency Development Fund management actions on financial accountability of Njoro in Kenya

The Auditor general plays a critical role in the audit of public finances including the National Government Constituency Development Fund. Public Finance Act requires that at the end of each financial year the Constituency Development Fund shall prepare financial statements. The audit of the financial statements of the Constituency Development Fund is critical in ensuring that there is financial accountability in the usage of financial resources and the achievement of objectives of the Constituency Development Fund. This study examined the influence of NG CDF management actions on the auditor general report on financial accountability of Njoro NG CDF in Kenya. The study was based on the descriptive research design. The target population of this study were the NG CDF Accounting officers, management committee and the project coordinators of various projects within Njoro constituency. Thus, this study had a target population of 56 members that constitute the 10 NG CDF Accounting Officers, 30 Constituency Development Fund management committee and 16 project coordinators of various projects. Reliability of the questionnaires was tested using Cronbach’s Alpha test of internal consistency. The results indicated that NG CDF management action significantly influenced financial accountability (β=0.417; p