Controller of Budget 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.

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 ass...

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.

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) conve...

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;

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 Controlle...

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 Co...

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;") ;

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...

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;

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.

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.

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 Constitut...

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.

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.

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 shilling...

Section 17. Funds of theController of Budget Section monies appropriated by Parliament for the purposes of his or her office;

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,

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 Con...

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;") .

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.

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;

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 subsect...

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.

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.

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;") .

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 Repeal of No. 8 of 2011 Section The Independent Offices (Appointment) Act is repealed.