Kenya Act or statute

Parliament of Kenya

Exchequer and Audit Act

The Act may be cited as the Exchequer and Audit Act. Interpretation Section revenue; Section 3 deleted by ActNo. 5 of 2004, 2nd Sch. Section 4 is deleted by Act No. 5 of 2004, 2nd Schedule. This section has been deleted.

Source attribution: Source: Kenya Law

Publicly available, excluded from search-engine indexing

This page remains available for direct research for the following reasons:

  • The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)
  • The record does not meet this release's canonical indexing criteria. (emergency-noindex)

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

01

Purpose and legislative effect

“The Act may be cited as the Exchequer and Audit Act.”

The Act may be cited as the Exchequer and Audit Act. Interpretation Section revenue; Section 3 deleted by ActNo. 5 of 2004, 2nd Sch. Section 4 is deleted by Act No. 5 of 2004, 2nd Schedule. This section has been deleted.

02

How the instrument operates

  1. 01

    Start with the recorded version

    As at 31 Dec 2022. The date shown identifies this source expression and should not be treated as proof that no later change exists.

  2. 02

    Locate the controlling provision

    Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.

  3. 03

    Read conditions and exceptions together

    Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.

  4. 04

    Verify currency and official wording

    Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

03

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

04

Source and current-law status

Source record view

Source record from new.kenyalaw.org · As at 31 Dec 2022

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Showing 40 of 40 provisions

Provision 35Repeal 3Short titleInterpretation

Part I

PRELIMINARY

§ 1PRELIMINARY - 1. Short titleShort title

The Act may be cited as the Exchequer and Audit Act.

Section 1. Short title Section This Act may be cited as the Exchequer and Audit Act.
§ 2PRELIMINARY - 2. InterpretationInterpretation

Interpretation Section revenue;

Section 2. Interpretation Section revenue;

Part II

CONTROL AND MANAGEMENT OF PUBLIC FINANCES

§ 3CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 3.[Deleted by ActNo. 5 of 2004, 2nd Sch.]Provision

Section 3 deleted by ActNo. 5 of 2004, 2nd Sch.

Section 3.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
§ 4CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 4.[Deleted by ActNo. 5 of 2004, 2nd Sch.]Provision

Section 4 is deleted by Act No. 5 of 2004, 2nd Schedule.

Section 4.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
§ 5CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 5.[Deleted by ActNo. 5 of 2004, 2nd Sch.]Provision

Section 5 has been deleted.

Section 5.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
§ 5ACONTROL AND MANAGEMENT OF PUBLIC FINANCES - 5A.[Deleted by ActNo. 3 of 2005, s. 143.]Provision

This section has been deleted.

Section 5A.[Deleted by ActNo. 3 of 2005, s. 143.]
Section 5AVerify source
§ 6CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 6.[Deleted by ActNo. 5 of 2004, 2nd Sch.]Provision

Section 6.[Deleted by ActNo. 5 of 2004, 2nd Sch.]

Section 6.[Deleted by ActNo. 5 of 2004, 2nd Sch.]

Part III

CONTROLLER AND AUDITOR-GENERAL

§ 7CONTROLLER AND AUDITOR-GENERAL - 7.[Repealed by ActNo. 64 of 1968, s. 4.]Repeal

Section 7 has been repealed by Act No. 64 of 1968, s. 4.

Section 7.[Repealed by ActNo. 64 of 1968, s. 4.]
§ 8CONTROLLER AND AUDITOR-GENERAL - 8.[Repealed by ActNo. 12 of 2003, 2nd Sch.]Repeal

Section 8 has been repealed.

Section 8.[Repealed by ActNo. 12 of 2003, 2nd Sch.]
§ 9CONTROLLER AND AUDITOR-GENERAL - 9.[Repealed by ActNo. 12 of 2003, 2nd Sch.]Repeal

Section 9 has been repealed by ActNo. 12 of 2003, 2nd Sch.

Section 9.[Repealed by ActNo. 12 of 2003, 2nd Sch.]

Part IV

COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

§ 10COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 10.[Deleted by ActNo. 5 of 2004, Second Sch.]Provision

Section 10 has been deleted by ActNo. 5 of 2004, Second Schedule.

Section 10.[Deleted by ActNo. 5 of 2004, Second Sch.]
Section 10Verify source
§ 11COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 11.[Deleted by ActNo. 5 of 2004, Second Sch.]Provision

Section 11 has been deleted.

Section 11.[Deleted by ActNo. 5 of 2004, Second Sch.]
Section 11Verify source
§ 12COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 12.[Deleted by ActNo. 5 of 2004, Second Sch.]Provision

Section 12 deleted.

Section 12.[Deleted by ActNo. 5 of 2004, Second Sch.]
Section 12Verify source
§ 13COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 13.[Deleted by ActNo. 5 of 2004, Second Sch.]Provision

Section 13 deleted by ActNo. 5 of 2004, Second Sch.

Section 13.[Deleted by ActNo. 5 of 2004, Second Sch.]
Section 13Verify source
§ 14COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 14.[Deleted by ActNo. 5 of 2004, Second Sch.]Provision

Section 14 deleted by ActNo. 5 of 2004, Second Sch.

Section 14.[Deleted by ActNo. 5 of 2004, Second Sch.]
Section 14Verify source
§ 15COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 15.[Deleted by ActNo. 5 of 2004, Second Sch.]Provision

Section 15 deleted by ActNo. 5 of 2004, Second Sch.

Section 15.[Deleted by ActNo. 5 of 2004, Second Sch.]
Section 15Verify source
§ 16COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 16.[Deleted by ActNo. 5 of 2004, Second Sch.]Provision

Section 16 deleted by Act No. 5 of 2004, Second Schedule.

Section 16.[Deleted by ActNo. 5 of 2004, Second Sch.]
Section 16Verify source
§ 17COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 17.[Deleted by ActNo. 5 of 2004, Second Sch.]Provision

Section 17 has been deleted.

Section 17.[Deleted by ActNo. 5 of 2004, Second Sch.]
Section 17Verify source

Part V

THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY

§ 18THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 18.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 18 was deleted by Act No. 12 of 2003 (Second Schedule).

Section 18.Deleted by ActNo. 12 of 2003, Second Sch.
Section 18Verify source
§ 19THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 19.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 19 has been deleted by Act No. 12 of 2003 (Second Schedule).

Section 19.Deleted by ActNo. 12 of 2003, Second Sch.
Section 19Verify source
§ 20THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 20.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 20 has been deleted by Act No. 12 of 2003, Second Schedule.

Section 20.Deleted by ActNo. 12 of 2003, Second Sch.
Section 20Verify source
§ 21THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 21.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 21 was deleted by Act No. 12 of 2003 (Second Schedule).

Section 21.Deleted by ActNo. 12 of 2003, Second Sch.
Section 21Verify source

Part VI

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

§ 22AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 22.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 22 was deleted by Act No. 12 of 2003, Second Schedule.

Section 22.Deleted by ActNo. 12 of 2003, Second Sch.
Section 22Verify source
§ 23AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 23.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 23.Deleted by ActNo. 12 of 2003, Second Sch.

Section 23.Deleted by ActNo. 12 of 2003, Second Sch.
Section 23Verify source
§ 24AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 24.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 24 deleted by Act No. 12 of 2003, Second Sch.

Section 24.Deleted by ActNo. 12 of 2003, Second Sch.
Section 24Verify source
§ 25AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 25.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 25 was deleted by Act No. 12 of 2003, Second Schedule.

Section 25.Deleted by ActNo. 12 of 2003, Second Sch.
Section 25Verify source
§ 26AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 26.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 26 was deleted by Act No. 12 of 2003, Second Schedule.

Section 26.Deleted by ActNo. 12 of 2003, Second Sch.
Section 26Verify source
§ 26AAUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 26A.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 26A was deleted by Act No. 12 of 2003 (Second Schedule).

Section 26A.Deleted by ActNo. 12 of 2003, Second Sch.
Section 26AVerify source
§ 27AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 27.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 27 deleted by ActNo. 12 of 2003, Second Sch.

Section 27.Deleted by ActNo. 12 of 2003, Second Sch.
Section 27Verify source
§ 28AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 28.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 28 was deleted by ActNo. 12 of 2003, Second Sch.

Section 28.Deleted by ActNo. 12 of 2003, Second Sch.
Section 28Verify source

Part VII

CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS

§ 29CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 29.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 29 deleted by ActNo. 12 of 2003, Second Sch.

Section 29.Deleted by ActNo. 12 of 2003, Second Sch.
Section 29Verify source
§ 30CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 30 has been deleted by ActNo. 12 of 2003, Second Sch.

Section 30.Deleted by ActNo. 12 of 2003, Second Sch.
Section 30Verify source
§ 30ACONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30A.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 30A was deleted by ActNo. 12 of 2003, Second Sch.

Section 30A.Deleted by ActNo. 12 of 2003, Second Sch.
Section 30AVerify source
§ 30BCONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30B.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 30B was deleted by Act No. 12 of 2003, Second Schedule.

Section 30B.Deleted by ActNo. 12 of 2003, Second Sch.
Section 30BVerify source
§ 31CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 31.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 31 has been deleted.

Section 31.Deleted by ActNo. 12 of 2003, Second Sch.
Section 31Verify source
§ 32CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 32.Deleted by ActNo. 12 of 2003, Second Sch.Provision

Section 32 deleted by ActNo. 12 of 2003, Second Sch.

Section 32.Deleted by ActNo. 12 of 2003, Second Sch.
Section 32Verify source

Part VIII

GENERAL PROVISIONS

§ 33GENERAL PROVISIONS - 33.Deleted by ActNo. 5 of 2004, Second Sch.Provision

Section 33 was deleted by Act No. 5 of 2004, Second Schedule.

Section 33.Deleted by ActNo. 5 of 2004, Second Sch.
Section 33Verify source
§ 34GENERAL PROVISIONS - 34.Deleted by ActNo. 5 of 2004, Second Sch.Provision

Section 34 was deleted by Act No. 5 of 2004 (Second Schedule).

Section 34.Deleted by ActNo. 5 of 2004, Second Sch.
Section 34Verify source
§ 35GENERAL PROVISIONS - 35.Deleted by ActNo. 5 of 2004, Second Sch.Provision

Section 35 deleted by ActNo. 5 of 2004, Second Sch.

Section 35.Deleted by ActNo. 5 of 2004, Second Sch.
Section 35Verify source
§ 36GENERAL PROVISIONS - 36.Deleted by ActNo. 5 of 2004, Second Sch.Provision

Section 36 deleted by Act No. 5 of 2004, Second Schedule.

Section 36.Deleted by ActNo. 5 of 2004, Second Sch.
Section 36Verify source

Legislative relationships

0 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

No structured legislative relationships were detected

The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint
  • 31 Dec 2022 · currentEnglish

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.

About this LexChat collection

Statute information is organised from identified legislative sources for professional research. Corrections can be reported to hello@esheria.ai.