Exchequer and Audit Act

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

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Jurisdiction: Kenya
Instrument: Act or statute
Citation: Cap. 412
Version: 31 Dec 2022
Language: en
Official source: View official record ↗

Source attribution: Source: Kenya Law

Statute overview

About this statute

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.

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Legal text

Provisions of Exchequer and Audit Act

Showing 40 of 40

Part I

PRELIMINARY

1
PRELIMINARY - 1. Short title
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AI-assisted research summary: 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.
2
PRELIMINARY - 2. Interpretation
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AI-assisted research summary: Interpretation Section revenue;

Section 2. Interpretation Section revenue;

Part II

CONTROL AND MANAGEMENT OF PUBLIC FINANCES

3
CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 3.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
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AI-assisted research summary: Section 3 deleted by ActNo. 5 of 2004, 2nd Sch.

Section 3.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
4
CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 4.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
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AI-assisted research summary: Section 4 is deleted by Act No. 5 of 2004, 2nd Schedule.

Section 4.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
5
CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 5.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
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AI-assisted research summary: Section 5 has been deleted.

Section 5.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
5A
CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 5A.[Deleted by ActNo. 3 of 2005, s. 143.]
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AI-assisted research summary: This section has been deleted.

Section 5A.[Deleted by ActNo. 3 of 2005, s. 143.]
6
CONTROL AND MANAGEMENT OF PUBLIC FINANCES - 6.[Deleted by ActNo. 5 of 2004, 2nd Sch.]
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AI-assisted research summary: 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

7
CONTROLLER AND AUDITOR-GENERAL - 7.[Repealed by ActNo. 64 of 1968, s. 4.]
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AI-assisted research summary: Section 7 has been repealed by Act No. 64 of 1968, s. 4.

Section 7.[Repealed by ActNo. 64 of 1968, s. 4.]
8
CONTROLLER AND AUDITOR-GENERAL - 8.[Repealed by ActNo. 12 of 2003, 2nd Sch.]
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AI-assisted research summary: Section 8 has been repealed.

Section 8.[Repealed by ActNo. 12 of 2003, 2nd Sch.]
9
CONTROLLER AND AUDITOR-GENERAL - 9.[Repealed by ActNo. 12 of 2003, 2nd Sch.]
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AI-assisted research summary: 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

10
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 10.[Deleted by ActNo. 5 of 2004, Second Sch.]
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AI-assisted research summary: Section 10 has been deleted by ActNo. 5 of 2004, Second Schedule.

Section 10.[Deleted by ActNo. 5 of 2004, Second Sch.]
11
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 11.[Deleted by ActNo. 5 of 2004, Second Sch.]
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AI-assisted research summary: Section 11 has been deleted.

Section 11.[Deleted by ActNo. 5 of 2004, Second Sch.]
12
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 12.[Deleted by ActNo. 5 of 2004, Second Sch.]
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AI-assisted research summary: Section 12 deleted.

Section 12.[Deleted by ActNo. 5 of 2004, Second Sch.]
13
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 13.[Deleted by ActNo. 5 of 2004, Second Sch.]
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AI-assisted research summary: Section 13 deleted by ActNo. 5 of 2004, Second Sch.

Section 13.[Deleted by ActNo. 5 of 2004, Second Sch.]
14
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 14.[Deleted by ActNo. 5 of 2004, Second Sch.]
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AI-assisted research summary: Section 14 deleted by ActNo. 5 of 2004, Second Sch.

Section 14.[Deleted by ActNo. 5 of 2004, Second Sch.]
15
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 15.[Deleted by ActNo. 5 of 2004, Second Sch.]
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AI-assisted research summary: Section 15 deleted by ActNo. 5 of 2004, Second Sch.

Section 15.[Deleted by ActNo. 5 of 2004, Second Sch.]
16
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 16.[Deleted by ActNo. 5 of 2004, Second Sch.]
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AI-assisted research summary: Section 16 deleted by Act No. 5 of 2004, Second Schedule.

Section 16.[Deleted by ActNo. 5 of 2004, Second Sch.]
17
COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES - 17.[Deleted by ActNo. 5 of 2004, Second Sch.]
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AI-assisted research summary: Section 17 has been deleted.

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

Part V

THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY

18
THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 18.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 18 was deleted by Act No. 12 of 2003 (Second Schedule).

Section 18.Deleted by ActNo. 12 of 2003, Second Sch.
19
THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 19.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 19 has been deleted by Act No. 12 of 2003 (Second Schedule).

Section 19.Deleted by ActNo. 12 of 2003, Second Sch.
20
THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 20.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 20 has been deleted by Act No. 12 of 2003, Second Schedule.

Section 20.Deleted by ActNo. 12 of 2003, Second Sch.
21
THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY - 21.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 21 was deleted by Act No. 12 of 2003 (Second Schedule).

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

Part VI

AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES

22
AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 22.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 22 was deleted by Act No. 12 of 2003, Second Schedule.

Section 22.Deleted by ActNo. 12 of 2003, Second Sch.
23
AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 23.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 23.Deleted by ActNo. 12 of 2003, Second Sch.

Section 23.Deleted by ActNo. 12 of 2003, Second Sch.
24
AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 24.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 24 deleted by Act No. 12 of 2003, Second Sch.

Section 24.Deleted by ActNo. 12 of 2003, Second Sch.
25
AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 25.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 25 was deleted by Act No. 12 of 2003, Second Schedule.

Section 25.Deleted by ActNo. 12 of 2003, Second Sch.
26
AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 26.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 26 was deleted by Act No. 12 of 2003, Second Schedule.

Section 26.Deleted by ActNo. 12 of 2003, Second Sch.
26A
AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 26A.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 26A was deleted by Act No. 12 of 2003 (Second Schedule).

Section 26A.Deleted by ActNo. 12 of 2003, Second Sch.
27
AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 27.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 27 deleted by ActNo. 12 of 2003, Second Sch.

Section 27.Deleted by ActNo. 12 of 2003, Second Sch.
28
AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES - 28.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 28 was deleted by ActNo. 12 of 2003, Second Sch.

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

Part VII

CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS

29
CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 29.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 29 deleted by ActNo. 12 of 2003, Second Sch.

Section 29.Deleted by ActNo. 12 of 2003, Second Sch.
30
CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 30 has been deleted by ActNo. 12 of 2003, Second Sch.

Section 30.Deleted by ActNo. 12 of 2003, Second Sch.
30A
CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30A.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 30A was deleted by ActNo. 12 of 2003, Second Sch.

Section 30A.Deleted by ActNo. 12 of 2003, Second Sch.
30B
CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 30B.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 30B was deleted by Act No. 12 of 2003, Second Schedule.

Section 30B.Deleted by ActNo. 12 of 2003, Second Sch.
31
CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 31.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 31 has been deleted.

Section 31.Deleted by ActNo. 12 of 2003, Second Sch.
32
CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS - 32.Deleted by ActNo. 12 of 2003, Second Sch.
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AI-assisted research summary: Section 32 deleted by ActNo. 12 of 2003, Second Sch.

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

Part VIII

GENERAL PROVISIONS

33
GENERAL PROVISIONS - 33.Deleted by ActNo. 5 of 2004, Second Sch.
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AI-assisted research summary: Section 33 was deleted by Act No. 5 of 2004, Second Schedule.

Section 33.Deleted by ActNo. 5 of 2004, Second Sch.
34
GENERAL PROVISIONS - 34.Deleted by ActNo. 5 of 2004, Second Sch.
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AI-assisted research summary: Section 34 was deleted by Act No. 5 of 2004 (Second Schedule).

Section 34.Deleted by ActNo. 5 of 2004, Second Sch.
35
GENERAL PROVISIONS - 35.Deleted by ActNo. 5 of 2004, Second Sch.
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AI-assisted research summary: Section 35 deleted by ActNo. 5 of 2004, Second Sch.

Section 35.Deleted by ActNo. 5 of 2004, Second Sch.
36
GENERAL PROVISIONS - 36.Deleted by ActNo. 5 of 2004, Second Sch.
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AI-assisted research summary: Section 36 deleted by Act No. 5 of 2004, Second Schedule.

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

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