In fulfillment of her mandate under Article 229(6) of the Constitution, the Auditor General (AG) has published the Audited Financial Reports for the National and County Governments.

The consolidated audit report for each level of government is technically referred to as the Green Book.

In theory, the AG works for and reports directly to the people of Kenya through their elected representatives.

Technically, this means that her reports are meant for use by the citizens to understand how those they elected into the Executive applied their taxes.