Statute

Exchequer and Audit Act

Cap. 412 Country: Kenya As of: 31 Dec 2022 Status: In force Sections: 40

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Section 1

PRELIMINARY - 1. Short title

Part I: PRELIMINARY

Section 1. Short title Section This Act may be cited as the Exchequer and Audit Act.

Section 2

PRELIMINARY - 2. Interpretation

Part I: PRELIMINARY

Section 2. Interpretation Section revenue;

Section 3

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

Part II: CONTROL AND MANAGEMENT OF PUBLIC FINANCES

Section 3.[Deleted by ActNo. 5 of 2004, 2nd Sch.]

Section 4

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

Part II: CONTROL AND MANAGEMENT OF PUBLIC FINANCES

Section 4.[Deleted by ActNo. 5 of 2004, 2nd Sch.]

Section 5

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

Part II: CONTROL AND MANAGEMENT OF PUBLIC FINANCES

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

Section 6

CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 6.[Deleted by ActNo. 5 of 2004, 2nd Sch.]

Part II: CONTROL AND MANAGEMENT OF PUBLIC FINANCES

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

Section 5A

CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 5A.[Deleted by ActNo. 3 of 2005, s. 143.]

Part II: CONTROL AND MANAGEMENT OF PUBLIC FINANCES

Section 5A.[Deleted by ActNo. 3 of 2005, s. 143.]

Section 7

CONTROLLER AND AUDITOR-GENERAL - 7.[Repealed by ActNo. 64 of 1968, s. 4.]

Part III: CONTROLLER AND AUDITOR-GENERAL

Section 7.[Repealed by ActNo. 64 of 1968, s. 4.]

Section 8

CONTROLLER AND AUDITOR-GENERAL - 8.[Repealed by ActNo. 12 of 2003, 2nd Sch.]

Part III: CONTROLLER AND AUDITOR-GENERAL

Section 8.[Repealed by ActNo. 12 of 2003, 2nd Sch.]

Section 9

CONTROLLER AND AUDITOR-GENERAL - 9.[Repealed by ActNo. 12 of 2003, 2nd Sch.]

Part III: CONTROLLER AND AUDITOR-GENERAL

Section 9.[Repealed by ActNo. 12 of 2003, 2nd Sch.]

Section 10

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

Part IV: COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

Section 10.[Deleted by ActNo. 5 of 2004, Second Sch.]

Section 11

COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 11.[Deleted by ActNo. 5 of 2004, Second Sch.]

Part IV: COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

Section 11.[Deleted by ActNo. 5 of 2004, Second Sch.]

Section 12

COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 12.[Deleted by ActNo. 5 of 2004, Second Sch.]

Part IV: COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

Section 12.[Deleted by ActNo. 5 of 2004, Second Sch.]

Section 13

COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 13.[Deleted by ActNo. 5 of 2004, Second Sch.]

Part IV: COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

Section 13.[Deleted by ActNo. 5 of 2004, Second Sch.]

Section 14

COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 14.[Deleted by ActNo. 5 of 2004, Second Sch.]

Part IV: COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

Section 14.[Deleted by ActNo. 5 of 2004, Second Sch.]

Section 15

COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 15.[Deleted by ActNo. 5 of 2004, Second Sch.]

Part IV: COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

Section 15.[Deleted by ActNo. 5 of 2004, Second Sch.]

Section 16

COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 16.[Deleted by ActNo. 5 of 2004, Second Sch.]

Part IV: COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

Section 16.[Deleted by ActNo. 5 of 2004, Second Sch.]

Section 17

COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 17.[Deleted by ActNo. 5 of 2004, Second Sch.]

Part IV: COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES

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

Section 18

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

Part V: THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY

Section 18.Deleted by ActNo. 12 of 2003, Second Sch.

Section 19

THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 19.Deleted by ActNo. 12 of 2003, Second Sch.

Part V: THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY

Section 19.Deleted by ActNo. 12 of 2003, Second Sch.

Section 20

THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 20.Deleted by ActNo. 12 of 2003, Second Sch.

Part V: THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY

Section 20.Deleted by ActNo. 12 of 2003, Second Sch.

Section 21

THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 21.Deleted by ActNo. 12 of 2003, Second Sch.

Part V: THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY

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

Section 22

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

Part VI: AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

Section 22.Deleted by ActNo. 12 of 2003, Second Sch.

Section 23

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 23.Deleted by ActNo. 12 of 2003, Second Sch.

Part VI: AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

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

Section 24

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 24.Deleted by ActNo. 12 of 2003, Second Sch.

Part VI: AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

Section 24.Deleted by ActNo. 12 of 2003, Second Sch.

Section 25

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 25.Deleted by ActNo. 12 of 2003, Second Sch.

Part VI: AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

Section 25.Deleted by ActNo. 12 of 2003, Second Sch.

Section 26

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 26.Deleted by ActNo. 12 of 2003, Second Sch.

Part VI: AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

Section 26.Deleted by ActNo. 12 of 2003, Second Sch.

Section 27

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 27.Deleted by ActNo. 12 of 2003, Second Sch.

Part VI: AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

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

Section 28

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 28.Deleted by ActNo. 12 of 2003, Second Sch.

Part VI: AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

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

Section 26A

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 26A.Deleted by ActNo. 12 of 2003, Second Sch.

Part VI: AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

Section 26A.Deleted by ActNo. 12 of 2003, Second Sch.

Section 29

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

Part VII: CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS

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

Section 30

CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30.Deleted by ActNo. 12 of 2003, Second Sch.

Part VII: CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS

Section 30.Deleted by ActNo. 12 of 2003, Second Sch.

Section 31

CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 31.Deleted by ActNo. 12 of 2003, Second Sch.

Part VII: CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS

Section 31.Deleted by ActNo. 12 of 2003, Second Sch.

Section 32

CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 32.Deleted by ActNo. 12 of 2003, Second Sch.

Part VII: CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS

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

Section 30A

CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30A.Deleted by ActNo. 12 of 2003, Second Sch.

Part VII: CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS

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

Section 30B

CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30B.Deleted by ActNo. 12 of 2003, Second Sch.

Part VII: CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS

Section 30B.Deleted by ActNo. 12 of 2003, Second Sch.

Section 33

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

Part VIII: GENERAL PROVISIONS

Section 33.Deleted by ActNo. 5 of 2004, Second Sch.

Section 34

GENERAL PROVISIONS - 34.Deleted by ActNo. 5 of 2004, Second Sch.

Part VIII: GENERAL PROVISIONS

Section 34.Deleted by ActNo. 5 of 2004, Second Sch.

Section 35

GENERAL PROVISIONS - 35.Deleted by ActNo. 5 of 2004, Second Sch.

Part VIII: GENERAL PROVISIONS

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

Section 36

GENERAL PROVISIONS - 36.Deleted by ActNo. 5 of 2004, Second Sch.

Part VIII: GENERAL PROVISIONS

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