ANALYSIS OF THE VIABILITY OF LIFESTYLE AUDIT AS AN ANTI-CORRUPTION TOOL IN KENYA

Authors

  • Olayo Julius Ochieng PhD, CHRP-K A Certified Human Resource Professional and Lawyer
  • Lewis Waithaka Kamau Governance Expert

DOI:

https://doi.org/10.47604/ijlg.1426
Abstract views: 493
PDF downloads: 375

Keywords:

Lifestyle Audit, Corruption, Political Will, Wealth Declaration.

Abstract

Purpose: The main objective of this paper was to assess whether lifestyle audit as an anti-corruption tool is viable.

Methodology: The study was based on a desk review of existing studies and documented statistics. Further, legal framework and case laws were cited. A narrative analysis was performed and at this point the information was interpreted by comparing the results with the results of other empirical studies. This information was interpreted using the “stories in the stories” and linked to the existing literature.

Results: The study found that lifestyle audit is a viable tool for fighting corruption. However, there are challenges in the legal framework, particularly on the implementation. The study noted that the viability of lifestyle audits depends on judicial interpretation, political will and more importantly addressing of the current software and hardware issues existing in the current legal framework.

Recommendation: The study calls for political will to ensure the Lifestyle Audit Bill 2019 is not watered down by judicial interpretation. It further recommends that the political will should be accompanied by executive action to fight corruption through wealth declaration.

Downloads

Download data is not yet available.

References

Animashaun O and Chitimira H, ‘The Reliance on Lifestyle Audits for Public Officials to Curb Corruption and Tax Evasion in Nigeria’ (2021) 24 Potchefstroom Electronic Law Journal 1

Ankamah S and Khoda S, ‘Political Will and Government Anti‐corruption Efforts: What Does the Evidence Say?’ (2017) 38 Public Administration and Development

Fowler LL, ‘The Art of Political Manipulation. By William H. Riker (New Haven, CT: Yale University Press, 1986. Xi, 152p. $18.95, Cloth; $6.95, Paper).’ (1987) 81 American Political Science Review 982

Gikonyo C, ‘The Kenyan Civil Forfeiture Regime: Nature, Challenges and Possible Solutions’ (2020) 64 Journal of African Law 27

Greenberg TS, Stolen Asset Recovery: A Good Practices Guide for Non-Conviction Based Asset Forfeiture (World Bank 2009)

‘Https://Www.Transparency.Org/En/Cpi/2020/Index/Ken#.’

‘Https://Www.Tsc.Go.Ke/Index.Php/Media-Centre/Downloads/Category/114-Wealth-Declaration’

Nelson T, ‘Policy Goals, Public Rhetoric, and Political Attitudes’ (2004) 66 Journal of Politics 581

Ngumbi E, ‘Viability of Lifestyle Audits as an Anti-Corruption Strategy in Kenya: A Critical Assessment of the Policy, Legal and Administrative Framework’

Ngumbi E and Owiny P, ‘From Paper to Practice: Enhancing Public Sector Accountability in Africa through Reform of Wealth Declaration Systems’ [2020] Political Economy: Structure & Scope of Government eJournal

OECD, Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors (OECD Publishing 2013)

Rose C, Kubiciel M and Landwehr O, The United Nations Convention Against Corruption: A Commentary (OUP Oxford 2019)

Shah A, Performance Accountability and Combating Corruption (World Bank 2007)

Sihanya B& and Ngumbi E, ‘Lifestyle Audits as an Emerging Anti-Corruption Tool: Concept, Essentials and Prospects in the Public Sector’, (2020) 4 Journal of Anti-Corruption Law 80

Assets Recovery Agency –vs- Fisher, Rohan and Miller, Delores, Supreme Court of Jamaica, Claim No 2007 HCV003259

Assets Recovery Agency v Phylis Njeri Ngirita & 2 oters;Platnum Credit Limited(Interested Party) & another [2020] eKLR

Director of Public Prosecutions v Tom Ojienda t/a Prof Tom Ojienda & Associates Advocates & 3 others [2019] eKLR

Registered Trustees of the Sisters of Mercy (Kenya) T/A “Mater Misericordiae Hospital” v John Muriithi & 2 others [2019] eKLR

The Assets Recovery Agency v Quorandum Limited & 2 others [2018] eKLR

African Union Convention on Preventing and Combating Corruption (AUCPCC).

Anti-Corruption and Economic Crimes Act (ACECA) of 2003.

International Covenant on Civil and Political Rights (ICCPR).

Leadership and Integrity Act (LIA) of 2012.

Lifestyle Audit Bill, 2019.

Proceeds of Crime and Anti-Money Laundering Act, 2017.

Public Officer and Ethics Act (POEA) of 2003.

Public Service Act of 2015.

United Nations Convention against Corruption (UNCAC).

Downloads

Published

2021-12-08

How to Cite

Ochieng, O., & Kamau, L. . (2021). ANALYSIS OF THE VIABILITY OF LIFESTYLE AUDIT AS AN ANTI-CORRUPTION TOOL IN KENYA. International Journal of Leadership and Governance, 1(2), 19 – 31. https://doi.org/10.47604/ijlg.1426

Issue

Section

Articles