Controller of Budget Act

This Act may be cited as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") Act.

Jurisdiction: Kenya
Instrument: Act or statute
Citation: Cap. 429
Version: 11 Dec 2023
Language: en
Official source: View official record ↗

Source attribution: Source: Kenya Law

Statute overview

About this statute

This Act may be cited as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") Act. Section sets out definitions for terms used in the Act, including "accounting officer", "any other public funds", "Cabinet Secretary", "Controller of Budget", "public officer", "Public Service Commission" and "State organ". The Cabinet Secretary must report to Parliament on funds withheld, explaining why the withholding should be continued or withdrawn. Delegate in writing any of his or her powers to any employee in the Office of the Controller of Budget; or instruct in writing any employee in the Office of the Controller of Budget to perform any of the duties of his or her office; such delegation shall be subject to any conditions the Controller of Budget may impose and shall not divest the Controller of Budget of the responsibility concerning the exercise of the power or the performance of the duty. The Controller of Budget may appoint necessary staff and, when doing so, must be guided by Articles 27 and 232 of the Constitution.

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Provisions of Controller of Budget Act

Showing 27 of 27

Part I

PRELIMINARY

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PRELIMINARY - 1. Short title
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This Act may be cited as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") Act.

Section 1. Short title Section This Act may be cited as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") Act.
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PRELIMINARY - 2. Interpretation
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Section sets out definitions for terms used in the Act, including "accounting officer", "any other public funds", "Cabinet Secretary", "Controller of Budget", "public officer", "Public Service Commission" and "State organ".

Section 2. Interpretation Section In this Act, unless the context otherwise requires— "accounting officer" means an officer designated as such in accordance with relevant provisions of the Public Finance Management Act ( Cap. 412A ) or any other Act of Parliament; "any other public funds" means any public fund other than the Consolidated Fund, County Revenue Funds or Equalization Fund that— (a) is reasonably excluded from the Consolidated Fund by an Act of Parliament; (b) is payable to another public fund established for a specific purpose; and (c) requires the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") to approve withdrawals from that public fund as provided by an Act of Parliament; "Cabinet Secretary" means the Cabinet Secretary for the time being responsible for matters relating to finance; "Controller of Budget" means the Controller of Budget appointed under Article 228 of the Constitution; "public officer" has the meaning assigned to it under Article 260 of the Constitution; "Public Service Commission" means the Public Service Commission established by Article 233 of the Constitution; and "State organ" has the meaning assigned to it under Article 260 of the Constitution.

Part II

ADMINISTRATION

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ADMINISTRATION - 10. Special reports
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The Cabinet Secretary must report to Parliament on funds withheld, explaining why the withholding should be continued or withdrawn.

Section 10. Special reports Section in accordance with Article 225(7), a report to Parliament on funds withheld by the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for matters relating to finance;") giving a detailed account as to why the withholding should be continued or withdrawn;
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ADMINISTRATION - 11. Delegation of powers and duties
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Delegate in writing any of his or her powers to any employee in the Office of the Controller of Budget; or instruct in writing any employee in the Office of the Controller of Budget to perform any of the duties of his or her office; such delegation shall be subject to any conditions the Controller of Budget may impose and shall not divest the Controller of Budget of the responsibility concerning the exercise of the power or the performance of the duty.

Section 11. Delegation of powers and duties Section 11(1)(a) delegate in writing, any of his or her powers to any employee in the Office of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") ; or Section 11(1)(b) instruct in writing, any employee in the Office of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") to perform any of the duties of his or her office. Section 11(2)(a) shall be subject to any conditions the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") may impose; and Section 11(2)(b) shall not divest the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") of the responsibility concerning the exercise of the power or the performance of the duty.
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ADMINISTRATION - 12. Staff of theController of Budget
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The Controller of Budget may appoint necessary staff and, when doing so, must be guided by Articles 27 and 232 of the Constitution.

Section 12. Staff of theController of Budget Section 12(1) The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") may appoint such staff as may be necessary for the proper discharge of the functions of the Office of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") under this Act, on the basis of such qualifications and on such terms and conditions as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") may determine and on such remuneration and benefits as the Salaries and Remuneration Commission, shall advise. Section 12(2) In making appointments in terms of subsection (1), the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall be guided by Articles 27 and 232 of the Constitution.
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ADMINISTRATION - 13. Secondment
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Public entities may second public officers to the Controller of Budget on request; seconded officers are treated as officers of the Controller during secondment and are subject only to its direction and control; the Controller may second officers to public entities for capacity building, and those seconded are treated as officers of the receiving institution and subject only to its direction.

Section 13. Secondment Section 13(1) In addition to the staff recruited by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") under Article 252(1)(c) of the Constitution and section 12 of this Act, any public entity may, upon request by the Controller of Budget, second to his or her office such number of public officers as may be necessary for the purposes of carrying out the functions of this office. Section 13(2) A public officer seconded under subsection (1) shall, during the period of secondment, be deemed to be an officer of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") and shall be subject only to the direction and control of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") . Section 13(3) For purposes of this Act, a public officer who is seconded to the Office of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") under this section, shall be deemed to be an employee of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") and shall enjoy the same benefits as an employee recruited directly by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") under this Act. Section 13(4) The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") may upon request by a public entity second an officer for an agreed period, for purposes of capacity building of the institution. Section 13(5) A public officer seconded by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") under subsection (4), shall be deemed to be an officer of that institution and shall be subject only to the direction and control of that institution.
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ADMINISTRATION - 14. The common seal
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The Controller of Budget must keep the common seal in custody as they direct; fixes of the seal must be authenticated by the Controller’s signature; the Controller must nominate a staff member to authenticate in their absence.

Section 14. The common seal Section 14(1) The common seal of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall be kept in such custody as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall direct and shall not be used except on his or her order. Section 14(2) The common seal of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") when affixed to a document shall be prima facie evidence of authority unless the contrary is proved. Section 14(3) The fixing of the common seal by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall be authenticated by the signature of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") : Provided that the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall nominate a member of staff to authenticate in his or her absence.
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ADMINISTRATION - 15. Protection from personal liability
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The Controller of Budget and persons acting under its instructions are exempt from personal liability for actions done in good faith while executing the Controller's powers, functions or duties under the Constitution, this Act or any other law.

Section 15. Protection from personal liability Section Nothing done by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") or any person working under the instructions of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall, if done in good faith for the purposes of executing the powers, functions or duties of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") under the Constitution, this Act or any other law, render the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") , officer or agent personally liable for any action, claim or demand.
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ADMINISTRATION - 16. Duty to co-operate
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Public officers who refuse or fail to co-operate with the Controller of Budget commit an offence punishable by up to two years' imprisonment or a fine not exceeding one million shillings, or both.

Section 16. Duty to co-operate Section 16(1)(a) respond promptly to any inquiry made by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") ; Section 16(1)(b) furnish the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") with periodic reports as to the status of management of the budget and public funds in respect of the question raised within such period as may be prescribed by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") ; and Section 16(1)(c) provide any other information that the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") may require in the performance of his or her functions under the Constitution or any other legislation. Section 16(2) A public officer , who refuses or fails to co-operate with the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") as required by this section commits an offence and is liable, on conviction, to a term of imprisonment not exceeding two years or to a fine not exceeding one million shillings, or to both.
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ADMINISTRATION - 3. Qualification for appointment asController of Budget
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Sets qualifications and disqualifications for appointment as Controller of Budget: qualifications include being a citizen of Kenya; holding the qualification specified in Article 228 of the Constitution; holding a degree in finance, accounting or economics from a university recognized in Kenya; and meeting the requirements of Chapter Six of the Constitution. Disqualifications include being a member of Parliament; being a member of a county assembly; not having met tax obligations; having been removed from office for contravening the Constitution or any other law; or being an undischarged bankrupt.

Section 3. Qualification for appointment asController of Budget Section 3(1)(a) is a citizen of Kenya; Section 3(1)(b) holds the qualification for the office specified in Article 228 of the Constitution; Section 3(1)(c) holds a degree in finance, accounting or economics from a university recognized in Kenya; and Section 3(1)(d) meets the requirements of Chapter Six of the Constitution. Section 3(2)(a) is a member of Parliament; Section 3(2)(b) is a member of a county assembly; Section 3(2)(c) has not met his or her tax obligations; Section 3(2)(d) has been removed from office for contravening the Constitution or any other law; or Section 3(2)(e) is an undischarged bankrupt.
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ADMINISTRATION - 4. Vacancy and procedure for appointment of theController of Budget
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Procedure for filling a vacancy in the office of Controller of Budget: where a vacancy occurs the Public Service Commission must declare the vacancy and invite applications; applications are forwarded by qualified persons to the Commission; the Commission must publish applicants, convene a committee to shortlist three candidates and forward names to the President; the President nominates and forwards to the National Assembly; the Assembly and Speaker act within specified days; the President appoints by Gazette; the President may extend time limits up to 21 days.

Section 4. Vacancy and procedure for appointment of theController of Budget Section 4(1)(a) resigns in writing by a notice addressed to the President; Section 4(1)(b) is removed from office under the provisions of Article 251 or Chapter six of the Constitution; or Section 4(1)(c) dies. Section 4(2) Where a vacancy occurs under subsection (1), the Public Service Commission ("the Public Service Commission established by Article 233 of the Constitution; and") shall within seven days by notice in the Gazette , at least two newspapers of national circulation and at least two television and radio stations declare the office vacant and invite applications. Section 4(3) An application under subsection (2) shall be forwarded to the Public Service Commission ("the Public Service Commission established by Article 233 of the Constitution; and") within fourteen days by a qualified person. Section 4(4) The names of all applicants under subsection (3) shall be published in the Gazette. Section 4(5) The Public Service Commission ("the Public Service Commission established by Article 233 of the Constitution; and") shall within seven days of expiry of the period prescribed under subsection (3) convene a committee for the purpose of considering the applications and shortlisting three persons for appointment as Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") . Section 4(6)(a) a representative from the Office of the President; Section 4(6)(b) a representative from the Ministry for the time being responsible for matters relating to finance; Section 4(6)(c) a representative from the Office of the Attorney-General; and Section 4(6)(d) a representative from the Ministry for the time being responsible for matters relating to the public service. Section 4(7) The Committee shall hold its proceedings in public and submit to Parliament a report of the interview proceedings including the scores awarded to each candidate by each member of the committee and the criteria used in selecting the three shortlisted candidates. Section 4(8) The Public Service Commission ("the Public Service Commission established by Article 233 of the Constitution; and") shall within seven days of the shortlisting of candidates under subsection (5), forward the names to the President. Section 4(9) The President shall within seven days of receipt of the names under subsection (8), nominate one candidate for appointment as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") and forward the name to the National Assembly. Section 4(10)(a) approves the nominee, the Speaker of the National Assembly shall within three days of the approval, forward the name of the nominee to the President for approval; or Section 4(10)(b) rejects the nominee, the Speaker of the National Assembly shall within three days of the rejection, communicate the decision to the President who shall submit a fresh nominee from amongst the candidates forwarded by the Public Service Commission ("the Public Service Commission established by Article 233 of the Constitution; and") . Section 4(11) If the National Assembly rejects all or any subsequent nominee under subsection (10), the provisions of subsection (1) to (9) shall apply with the necessary modifications. Section 4(12) The President shall within seven days of receipt of the name under subsection (10)(a), by notice in the Gazette appoint the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") . Section 4(13) For the avoidance of doubt, the Public Service Commission ("the Public Service Commission established by Article 233 of the Constitution; and") shall only provide secretariat services for the committee convened under subsection (5). Section 4(14) Despite the foregoing provisions, the President may by notice in the Gazette extend the period specified in respect of any matter under this section by a period not exceeding twenty-one days.
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ADMINISTRATION - 5. Functions of theController of Budget
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The Controller of Budget has the power to authorise withdrawals from specified public funds.

Section 5. Functions of theController of Budget Section by authorising withdrawals from the Equalization Fund, Consolidated Fund, County Revenue Funds and any other public fund which by an Act of Parliament requires approval of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") for withdrawal from that fund;
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ADMINISTRATION - 6. Deputy-Controller of Budget
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The Deputy-Controller of Budget shall deputize the Controller of Budget, perform duties and powers delegated by the Controller, and shall report to the Controller; the Controller of Budget appoints the Deputy-Controller via a competitive process.

Section 6. Deputy-Controller of Budget Section 6(1) Pursuant to Article 252(1)(c) of the Constitution, there shall be a Deputy- Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") who shall be recruited through a competitive process and appointed by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") . Section 6(2)(a) is a citizen of Kenya; Section 6(2)(b) holds the qualification for the office specified in Article 228 of the Constitution; Section 6(2)(c) holds a degree in finance, accounting or economics from a university recognized in Kenya; and Section 6(2)(d) meets the requirements of Chapter Six of the Constitution. Section 6(3)(a) is a member of Parliament; Section 6(3)(b) is a member of a county assembly; Section 6(3)(c) has not met his or her tax obligations; Section 6(3)(d) has been removed from office for contravening the Constitution or any other law; or Section 6(3)(e) is an undischarged bankrupt. Section 6(4) The Deputy- Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall deputize the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") and perform such duties and exercise such other powers as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") may delegate to him or her. Section 6(5) In the performance of his or her duties, the Deputy- Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall report to the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") .
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ADMINISTRATION - 7. ActingController of Budget
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If the Controller of Budget is unavailable (vacant, suspended, appointment pending, or unable), a person designated under subsection (1) must meet the minimum qualifications and may serve as acting Controller for not more than ninety days; when acting they have all the powers of the Controller of Budget.

Section 7. ActingController of Budget Section 7(1)(a) the office of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") becomes vacant; Section 7(1)(b) the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") has been suspended in accordance with the Constitution; Section 7(1)(c) the appointment of a person as Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") is pending; or Section 7(1)(d) the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") is, for any reason unable to perform the functions of his or her office, Section 7(2) A person designated under subsection (1) shall meet the minimum qualifications for appointment to the office of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") and shall serve for a period of not more than ninety days. Section 7(3) When acting in terms of subsection (1), the acting Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall have all the powers of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") .
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ADMINISTRATION - 8. Submission of copies of estimates and County Fiscal Strategy Paper toController of Budget
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The Cabinet Secretary responsible for finance must submit a copy of the national government's budget estimates to the Controller of Budget when submitting those estimates to the National Assembly.

Section 8. Submission of copies of estimates and County Fiscal Strategy Paper toController of Budget Section the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for matters relating to finance;") shall at the time of submitting the budget estimates of the national government to the National Assembly submit a copy of the estimates to the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") ;
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ADMINISTRATION - 9. Reports of theController of Budget
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The Controller of Budget must submit quarterly budget implementation reports to Parliament within 30 days after each quarter and must publish them within 14 days of submission; reports must include the matters listed in subsections (2) and (3) and subsequent reports must show cumulative amounts from the year's start.

Section 9. Reports of theController of Budget Section 9(1) The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall, in accordance with Article 228 (6) of the Constitution, submit to Parliament quarterly budget implementation reports for the national and county governments within thirty days after the end of each quarter. Section 9(2)(a) the approved budget; Section 9(2)(b) the total funds released by programmes; Section 9(2)(c) the absorptive capacity of funds by projects; and Section 9(2)(d) reasons of the decline if any. Section 9(3)(a) a report on approved expenditures, authorised withdrawals, actual releases and actual expenditures; Section 9(3)(b) the comparison between amounts provided for in the County Allocation of Revenue Act for each county in accordance with county government disbursement schedule approved by the Senate with the authorised withdrawals from the Consolidated Fund to county governments; and Section 9(3)(c) a report on the receipts into the Consolidated Fund and the County Revenue Funds. Section 9(4) For the avoidance of doubt, the reports submitted under subsection (1) shall not include reports on recent economic developments and outlook, including revenue, grants and loans forecasts and receipts. Section 9(5) Despite the first quarterly report of the year submitted under this section, each subsequent report shall contain cumulative amounts from the beginning of that year. Section 9(6) The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall publish and publicise the reports referred to in this section not later than fourteen days after the reports are submitted to Parliament.

Part III

FINANCIAL PROVISIONS

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FINANCIAL PROVISIONS - 17. Funds of theController of Budget
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Monies appropriated by Parliament are funds of the Controller of Budget for the purposes of his or her office.

Section 17. Funds of theController of Budget Section monies appropriated by Parliament for the purposes of his or her office;
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FINANCIAL PROVISIONS - 18. Financial year
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The Controller of Budget's financial year is the twelve-month period ending on 30 June each year.

Section 18. Financial year Section The financial year of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall be the period of twelve months ending on the thirtieth of June of each year,
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FINANCIAL PROVISIONS - 19. Annual report
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The Controller of Budget must prepare an annual report each financial year, include specified contents, submit it to the President and Parliament within three months after year end, and publish and publicise it.

Section 19. Annual report Section 19(1) The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall cause an annual report to be prepared for each financial year. Section 19(2)(a) the audited financial statements of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") ; Section 19(2)(b) a description of the activities of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") ; Section 19(2)(c) such other statistical information as the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") considers appropriate; and Section 19(2)(d) any other information relating to his or her functions that the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") considers necessary. Section 19(2A) The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall submit the annual report in subsection (2) to the President and Parliament within three months after the end of the year to which it relates. Section 19(3) The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall cause the annual report to be published and publicised. [Act No. 19 of 2023 , Sch.]
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FINANCIAL PROVISIONS - 20. Annual estimates
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The Controller of Budget must prepare, submit and report on annual revenue and expenditure estimates in line with the Constitution and the Public Finance Management Act, and must forward those estimates to the Cabinet Secretary.

Section 20. Annual estimates Section 20(1) The annual estimates of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall be submitted and reported upon in accordance with the relevant provisions of the Constitution and the Public Finance Management Act ( Cap. 412A ). Section 20(2)(a) before the commencement of each financial year, the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall cause to be prepared estimates of the revenue and expenditure for that year; Section 20(2)(b) the annual estimates prepared by the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") under paragraph (a) shall be forwarded to the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for matters relating to finance;") .
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FINANCIAL PROVISIONS - 21. Accounts and Audit
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The Controller of Budget must keep proper books and records of accounts for the office, and within three months after each financial year must submit the office's financial statements to the Auditor‑General for audit.

Section 21. Accounts and Audit Section 21(1) The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall cause to be kept all proper books and records of accounts for his or her office. Section 21(2) Within a period of three months after the end of each financial year, the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall submit to the Auditor-General the financial statements of his or her office in respect of that year for audit. Section 21(3) The annual accounts of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall be prepared, audited and reported upon in accordance with the provisions of the Constitution, the Public Finance Management Act ( Cap. 412A ), the Public Audit Act ( Cap. 412B ) and any other relevant legislation.

Part IV

MISCELLANEOUS PROVISIONS

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MISCELLANEOUS PROVISIONS - 22. Offences
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Without justification or lawful excuse, obstructs, hinders, assaults or threatens the Controller of Budget or his or her members of staff acting under this Act.

Section 22. Offences Section without justification or lawful excuse, obstructs, hinders, assaults or threatens the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") or his or her members of staff acting under this Act;
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MISCELLANEOUS PROVISIONS - 23. Offences by officers of the office of theController of Budget
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Officers of the Office of the Controller of Budget must not engage in corrupt acts, conceal or fail to disclose certain information (including fraud, conflicts of interest), or publish the Controller of Budget's report before it is finalized; on conviction they face a fine up to ten million shillings or imprisonment up to five years, or both.

Section 23. Offences by officers of the office of theController of Budget Section 23(1)(a) engages in a corrupt act; Section 23(1)(b) knowingly and willfully conceals information on the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") 's findings for whatever reason, including in order to obtain a financial benefit for the officer or an accomplice or another person; Section 23(1)(c) knowingly and willfully fails to disclose information on fraud or corrupt practice by a State Organ or public entity; Section 23(1)(d) fails to disclose any conflict of interest in any matter under consideration in the course of discharging any functions under this Act; or Section 23(1)(e) knowingly and willfully discloses, publishes or publicizes the Controller of Budgets' report or its contents to third parties including the media before the report is finalized and formally submitted to Parliament or a county assembly and copied to the entity that is subject of the report. Section 23(2) Any officer of the Office of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") who commits an offence under subsection (1) shall be liable on conviction to a fine not exceeding ten million shillings or to imprisonment for a term not exceeding five years, or to both.
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MISCELLANEOUS PROVISIONS - 24. General penalty
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If a person is convicted of an offence under this Act for which no other punishment is provided, that person is liable to a fine up to two million shillings or imprisonment up to one year, or both, except where the Act otherwise provides.

Section 24. General penalty Section Except as otherwise provided for under this Act, a person who is convicted of an offence under this Act for which no other punishment is provided, such person shall be liable to a fine not exceeding two million shillings or to a term of imprisonment not exceeding one year or, to both.
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MISCELLANEOUS PROVISIONS - 25. Regulations
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The Controller of Budget may make regulations generally; such regulations are to be laid before Parliament to give effect to any provision of this Act.

Section 25. Regulations Section The Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") may make regulations generally, which shall be laid before Parliament, for better carrying out and giving effect to, any provision of this Act.
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MISCELLANEOUS PROVISIONS - 26. Code of conduct
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The Controller of Budget must prepare a code of conduct for staff of the Office of the Controller of Budget within six months of the commencement of the Act.

Section 26. Code of conduct Section Within six months of the commencement of this Act, the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") shall prepare a code of conduct for members of staff of the Office of the Controller of Budget ("the Controller of Budget appointed under Article 228 of the Constitution;") .
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MISCELLANEOUS PROVISIONS - 27. Repeal of No. 8 of 2011
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The Independent Offices (Appointment) Act is repealed.

Section 27. Repeal of No. 8 of 2011 Section The Independent Offices (Appointment) Act is repealed.

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