The relationship is one of partnership in the oversight role. This is how it works. The Executive (Accounting Officers) submits a budget to Parliament or County Assembly for allocation of resources. Once Parliament or County Assembly provides the resources (appropriates) and the President or Governor assents, the executive implements the programmes as budgeted for; which should be geared towards service delivery.
The executive has to account for the funds provided at the end of each financial year through financial statements to the Auditor-General for Audit. Parliament and County Assemblies requires the Auditor-General to confirm whether the funds have been applied lawfully and in an effective way. The Auditor-General submits his audit reports to Parliament and relevant County Assemblies for discussions, recommendations and action.
The Auditor-General is also audited by an independent auditor appointed by the National Assembly.