The electoral commission on Monday received the preliminary report on procurement of goods and services for the 2017 General Election and the repeat presidential election.
The audit, commissioned on April 13 this year, targets to establish if the goods and services procured for the General Elections held on August 8 and the repeat presidential election held on October 26, 2017 was in accordance with procurement law.
Independent Electoral and Boundaries (IEBC) chairman, Mr Wafula Chebukati, said the audit targets mostly technology and communication systems procured for use in the elections.
Procurement of electoral materials was the subject of heated debate in the build-up to the protracted election.
Sourcing of the Kenya Integrated Elections Management System, known as the Kiems kits, provided by French firm OT Morpho, for instance, was marred with controversy.
National Super Alliance (Nasa) MPs had accused top Jubilee and IEBC officials of receiving a Sh200 million bribe to award the tender for the August 8 elections to OT Morpho.
The voter identification and results transmission system cost Kenyan taxpayers Sh3.8 billion.
Nasa had also threatened to pull out of the elections, arguing that the award of the tender to Al Ghurair Printing and Publishing firm to produce ballot papers was irregular.
Nasa presidential candidate Raila Odinga accused the Dubai-based Al Ghurair firm of having pre-printed ballot papers in favour of his rival, President Uhuru Kenyatta, now turned ally after March 9 handshake.
The Court of Appeal later ruled in favour of IEBC, allowing Al Ghurair to print the ballot papers for use in the elections.
Mr Chebukati said the commission is content with the findings of the preliminary report.
The final report of the audit is expected mid next month.