The Controller of Budget Regulations

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Jurisdiction: Kenya
Instrument: Notice
Citation: Legal Notice 254 of 2021
Version: Undated source snapshot
Language: en

Source attribution: Source: Kenya Law

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About this statute

Sets documents required for a request to withdraw from the County Revenue Fund and prescribes actions by the Controller of Budget: decline with reasons within seven days if not satisfied; approve and submit Form B to the Central Bank and copy the County Treasury if satisfied. Allows a County Treasury to submit a fresh requisition after addressing issues raised. Sets what must be included in a national government entity's request to withdraw funds under Article 223(1), limits national government spending to 10% of appropriations unless Parliament approves more, allows the Controller of Budget to decline requests (giving reasons within seven days) and requires the Controller to approve and submit compliant requests to the Central Bank of Kenya and copy the National Treasury. Sets the required content of a county request to withdraw funds, allows the Controller of Budget to approve or decline (giving reasons within seven days), permits resubmission by the County Treasury, and limits county spending to ten percent of appropriations unless the County Assembly approves a higher percentage. Sets requirements and procedure for approval of withdrawal from a public fund: the Controller of Budget may decline requests not complying with the law and must approve and submit approvals when satisfied; accounting officers may resubmit after addressing issues. Request for withdrawal of funds subsequent to transfer of power, functions or competencies between the two levels of Government

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Provisions of The Controller of Budget Regulations

Showing 49 of 49

Part II

PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS

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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 10. Request for approval of withdrawal of funds from the County Revenue Fund.

AI-assisted research summary: Sets documents required for a request to withdraw from the County Revenue Fund and prescribes actions by the Controller of Budget: decline with reasons within seven days if not satisfied; approve and submit Form B to the Central Bank and copy the County Treasury if satisfied. Allows a County Treasury to submit a fresh requisition after addressing issues raised.

Section 10. Request for approval of withdrawal of funds from the County Revenue Fund. Section 10(1)(a) up to date county exchequer account balance and reconciled exchequer ledger; Section 10(1)(b) a record from Central Bank of Kenya of payments awaiting funding; Section 10(1)(c) a statement of revenue receipts into the County Revenue Fund; and Section 10(1)(d) up to date county exchequer account statement. Section 10(2)(a) a schedule of development expenditure in line with the request; Section 10(2)(a)(i) a schedule of development expenditure in line with the request; Section 10(2)(a)(ii) up to date project implementation status report generated from approved project management government system; Section 10(2)(a)(iii) up to date schedule of pending bills and payment plan; Section 10(2)(a)(iv) bank statements reflecting the settled pending bills; Section 10(2)(a)(v) vote book for development expenditure; Section 10(2)(a)(vi) bank statement of development operational account; and Section 10(2)(a)(vii) an extract of the budget estimates approved by a County Assembly relating to the request. Section 10(2)(b) a summary of the monthly payroll report from an integrated personnel and payroll database, for payment for salaries; Section 10(2)(b)(i) a summary of the monthly payroll report from an integrated personnel and payroll database, for payment for salaries; Section 10(2)(b)(ii) a schedule and analysis of salaries for staff paid outside an integrated personnel and payroll database and the reasons thereof; Section 10(2)(b)(iii) a schedule of operations and maintenance expenditure, in compliance with the Standard Chart of accounts, in line with the request; Section 10(2)(b)(iv) analysis of the operations and maintenance expenditure in a specified manner; Section 10(2)(b)(v) up to date schedule of pending bills and payment plans; Section 10(2)(b)(vi) bank statement reflecting the settled pending bills; Section 10(2)(b)(vii) vote book for recurrent expenditure; Section 10(2)(b)(viii) a bank statement of recurrent operational account; and Section 10(2)(b)(ix) an extract of the budget estimates approved by a County Assembly relating to the request. Section 10(2)(c) an extract of the budget estimates approved by a County Assembly; Section 10(2)(c)(i) an extract of the budget estimates approved by a County Assembly; Section 10(2)(c)(ii) expenditure report on utilization of the previous release; Section 10(2)(c)(iii) quarterly financial reports for the Funds; and Section 10(2)(d) an agreement or agreements setting out the conditions of the grant; Section 10(2)(d)(i) an agreement or agreements setting out the conditions of the grant; Section 10(2)(d)(ii) a county exchequer statement confirming receipt of the conditional grant; Section 10(2)(d)(iii) a bank statement for the Special Purpose Account; Section 10(2)(d)(iv) an extract of the budget estimates, if any, approved by the County Assembly; Section 10(2)(d)(v) expenditure report on utilization of the previous release; and Section 10(2)(d)(vi) an extract of approved annual work plan showing how the funds being requested shall be applied. Section 10(2)(e) communication from the Speaker of a County Assembly confirming the approval of the Vote on Account; Section 10(2)(e)(i) communication from the Speaker of a County Assembly confirming the approval of the Vote on Account; Section 10(2)(e)(ii) budget estimates submitted to a County Assembly by the County Executive Committee Member; Section 10(2)(e)(iii) budget estimates approved by a County Assembly, if any; Section 10(2)(e)(iv) County Exchequer Ledgers showing not more than one-half ceiling of the budget estimates; Section 10(2)(e)(v) evidence that not more than one-half of the budget estimates has been uploaded to the financial management system prescribed by the National Treasury; and Section 10(2)(e)(vi) Appropriation Bill. Section 10(3)(a) is in line with the planning and budget documents; Section 10(3)(b) vote; Section 10(3)(b)(i) vote; Section 10(3)(b)(ii) programme and sub-programme; and Section 10(3)(b)(iii) project. Section 10(3)(c) does not exceed budgetary ceilings. Section 10(4) Where the Controller of Budget is not satisfied that the request for withdrawal of funds complies with the law, he or she shall decline to approve the request and give reasons thereof within seven days. Section 10(5) Where the Controller of Budget declines to approve the request of withdrawal of funds, a County Treasury may submit a fresh requisition upon addressing the issues raised by the Controller of Budget. Section 10(6) Where the Controller of Budget is satisfied that the request complies with the law, he or she shall approve the request for withdrawal of funds and submit the approval, in Form B prescribed in the Schedule, to the Central Bank of Kenya and a copy to the County Treasury.
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 11. Request for approval of withdrawal of funds under Article 223(1) of the Constitution

AI-assisted research summary: Sets what must be included in a national government entity's request to withdraw funds under Article 223(1), limits national government spending to 10% of appropriations unless Parliament approves more, allows the Controller of Budget to decline requests (giving reasons within seven days) and requires the Controller to approve and submit compliant requests to the Central Bank of Kenya and copy the National Treasury.

Section 11. Request for approval of withdrawal of funds under Article 223(1) of the Constitution Section 11(1)(a) the request from the national government entity, together with reasons indicating that the amount appropriated is insufficient or a need has arisen for expenditure for a purpose for which no amount had been appropriated; Section 11(1)(b) proposed source of funding for the additional expenditure; Section 11(1)(c) an approval issued by the Cabinet Secretary for expenditure together with the justification for approval; and Section 11(1)(d) national exchequer account balances and reconciled exchequer ledgers. Section 11(2)(a) the reason for the request was unforeseen and unavoidable in circumstances where no budget provision was made; Section 11(2)(b) the need was unavoidable in circumstances where there is an existing budgetary provision which however is inadequate: Provided that the expenditure, although known when finalising the estimates of the original budget, could not be accommodated within allocations and tariff adjustments and price increases; Section 11(2)(c) the historical trend of utilization of funds under supplementary appropriation under Article 223 by the respective national government entity; Section 11(2)(d) that in any particular financial year, the national government may not spend more than ten per cent of the sum appropriated by Parliament for that financial year unless, in special circumstances, Parliament has approved a higher percentage; and Section 11(2)(e) any other factors as may be relevant in the circumstance. Section 11(3) Where the Controller of Budget is not satisfied that the request for approval for withdrawal of funds complies with the law, he or she may decline to approve the requisition and give reasons thereof within seven days. Section 11(4) Where the Controller of Budget declines to approve the request of withdrawal of funds, the National Treasury may resubmit the request upon addressing the issues raised by the Controller of Budget. Section 11(5) Where the Controller of Budget is satisfied that the request complies with the law, he or she shall approve the request for withdrawal of funds and submit the approval, in Form B as prescribed in the Schedule, to the Central Bank of Kenya and a copy to the National Treasury.
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 12. Request for approval of withdrawal of funds under section 135(1) of the Public Finance Management Act (Cap. 412A)

AI-assisted research summary: Sets the required content of a county request to withdraw funds, allows the Controller of Budget to approve or decline (giving reasons within seven days), permits resubmission by the County Treasury, and limits county spending to ten percent of appropriations unless the County Assembly approves a higher percentage.

Section 12. Request for approval of withdrawal of funds under section 135(1) of the Public Finance Management Act (Cap. 412A) Section 12(1)(a) the request from the county government entity, together with reasons indicating that the amount appropriated is insufficient or a need has arisen for expenditure which no amount had been appropriated; Section 12(1)(b) proposed source of funding for the additional expenditure; Section 12(1)(c) approval issued by the County Executive Committee Member for expenditure together with the justification for approval; and Section 12(1)(d) county exchequer account balances and reconciled exchequer ledgers. Section 12(2)(a) the reason for the request was unforeseen and unavoidable in circumstances where no budget provision was made; Section 12(2)(b) the need was unavoidable in circumstances where there is an existing budgetary provision which however is inadequate: Section 12(2)(c) the historical trend of utilization of funds under section 135 of the Public Finance Management Act (Cap. 412A) by the respective county government entity; Section 12(2)(d) that in any particular financial year, a county government may not spend more than ten per cent of the sum appropriated by a County Assembly for that financial year unless, in special circumstances, the County Assembly has approved a higher percentage; and Section 12(2)(e) any other factors as may be relevant in the circumstance. Section 12(3) Where the Controller of Budget is not satisfied that the request for approval of withdrawal of funds complies with the law, he or she may decline to approve the request and give reasons thereof within seven days. Section 12(4) Where the Controller of Budget declines to approve the request of withdrawal of funds, a County Treasury may resubmit the request upon addressing the issues raised by the Controller of Budget. Section 12(5) Where the Controller of Budget is satisfied that the request complies with the law, he or she shall approve the request for withdrawal of funds and submit the approval, in Form B prescribed in the Schedule, to the Central Bank of Kenya and a copy to the respective County Treasury.
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 13. Request for approval for withdrawal of funds from a public fund

AI-assisted research summary: Sets requirements and procedure for approval of withdrawal from a public fund: the Controller of Budget may decline requests not complying with the law and must approve and submit approvals when satisfied; accounting officers may resubmit after addressing issues.

Section 13. Request for approval for withdrawal of funds from a public fund Section 13(1)(a) an Act of Parliament, an Act of County Assembly or statutory instrument establishing the Fund; Section 13(1)(b) fund account balance and reconciled ledger of the fund; Section 13(1)(c) a record from Central Bank of Kenya of payment pending approval; Section 13(1)(d) up to date fund account statements; Section 13(1)(e) authorized signatories for the fund account and their specimen signatures; and Section 13(1)(f) an extract of approved annual workplan. Section 13(2) Where the Controller of Budget is not satisfied that the request for approval of withdrawal of funds complies with the law, he or she may decline to approve the request and give reasons thereof within seven days. Section 13(3) Where the Controller of Budget declines to approve the request of withdrawal of funds, an accounting officer may resubmit the request upon addressing the issues raised by the Controller of Budget. Section 13(4) Where the Controller of Budget is satisfied that the request complies with the law, he or she shall approve the request for withdrawal of funds and submit the approval, in Form B prescribed in the Schedule, to the Central Bank of Kenya and a copy to the accounting officer.
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 14. Request for withdrawal of funds subsequent to transfer of power, functions or competencies between the two levels of Government

AI-assisted research summary: Request for withdrawal of funds subsequent to transfer of power, functions or competencies between the two levels of Government

Section 14. Request for withdrawal of funds subsequent to transfer of power, functions or competencies between the two levels of Government Section an Agreement on transfer or delegation of powers, functions or competencies duly executed by an authorized officer;
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 15. Validity of approvals by the Controller of Budget for withdrawal of funds

AI-assisted research summary: Approvals for withdrawal of funds issued by the Controller of Budget are valid for seven days; after those seven days the National Treasury or a County Treasury must resubmit the requisition for approval.

Section 15. Validity of approvals by the Controller of Budget for withdrawal of funds Section 15(1) The approval for withdrawal of funds issued by the Controller of Budget shall be valid for seven days. Section 15(2) Upon expiry of the seven days, the National Treasury or a County Treasury shall resubmit the requisition for approval of withdrawal of funds in accordance with these Regulations.
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 16. Overdrawing of funds and real time viewer rights

AI-assisted research summary: The National Treasury and a County Treasury must authorize the Central Bank of Kenya to give the Controller of Budget real-time viewer rights to national, county and other public fund exchequer accounts to prevent overdrawing.

Section 16. Overdrawing of funds and real time viewer rights Section In order to ensure that the Consolidated Fund, Equalization Fund, County Revenue Fund and any other public funds are not overdrawn, the National Treasury and a County Treasury shall give authority to the Central Bank of Kenya to grant the Controller of Budget real-time viewer rights of the national exchequer Account, a county exchequer account and an account for any other public fund.
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 7. Authorization of withdrawal of funds.

AI-assisted research summary: Authorizes withdrawal of funds from the Consolidated Fund and its components.

Section 7. Authorization of withdrawal of funds. Section the Consolidated Fund and its components;
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 8. Request for approval of withdrawal of funds from the consolidated Fund

AI-assisted research summary: The Controller of Budget must decline requests for withdrawal that do not comply with the law and must give reasons within seven days; if satisfied the Controller must approve and send Form B to the Central Bank of Kenya and a copy to the National Treasury; if the Controller declines, the National Treasury must submit a fresh requisition after addressing the issues raised.

Section 8. Request for approval of withdrawal of funds from the consolidated Fund Section 8(1)(a) up to date national exchequer account balance and reconciled national exchequer ledger; Section 8(1)(b) a record from Central Bank of Kenya of payments awaiting funding; Section 8(1)(c) a statement of revenue receipts into the Consolidated Fund; and Section 8(1)(d) up to date national exchequer account statement. Section 8(2)(a) a request for approval for withdrawal to the County Revenue Fund shall be supported by disbursement schedule and any other document in accordance with section 16 of the Act; Section 8(2)(b) a request for approval for withdrawal to the Equalization Fund shall be supported by an Appropriation Act and an extract of the approved budget estimates; Section 8(2)(c) a schedule of development expenditure in line with the request; Section 8(2)(c)(i) a schedule of development expenditure in line with the request; Section 8(2)(c)(ii) up to date project implementation status report, whether ongoing or stalled projects, relating to the request; Section 8(2)(c)(iii) up to date schedule of pending bills and payment plan; Section 8(2)(c)(iv) bank statement reflecting the settled pending bills; Section 8(2)(c)(v) vote book for development expenditure; Section 8(2)(c)(vi) a bank statement of development operational account; and Section 8(2)(c)(vii) an extract of the budget estimates approved by the National Assembly. Section 8(2)(d) a summary of the monthly payroll report from an integrated personnel and payroll database, for payment of salaries; Section 8(2)(d)(i) a summary of the monthly payroll report from an integrated personnel and payroll database, for payment of salaries; Section 8(2)(d)(ii) a schedule and analysis of salaries for staff to be paid outside an integrated personnel and payroll database and the reasons thereof; Section 8(2)(d)(iii) a schedule of operations and maintenance expenditure, in compliance with the Standard Chart of Accounts, in line with the request; Section 8(2)(d)(iv) analysis of operations and maintenance expenditure in a specified manner; Section 8(2)(d)(v) up to date schedule of pending bills and payment plan; Section 8(2)(d)(vi) bank statement reflecting the settled pending bills; Section 8(2)(d)(vii) vote book for recurrent expenditure; Section 8(2)(d)(viii) a bank statement of recurrent operational account; Section 8(2)(d)(ix) an extract of the budget estimates approved by the National Assembly; Section 8(2)(e) communication from the Speaker of the National Assembly confirming the approval of the Vote-on-Account; Section 8(2)(e)(i) communication from the Speaker of the National Assembly confirming the approval of the Vote-on-Account; Section 8(2)(e)(ii) budget estimates submitted to the National Assembly by the Cabinet Secretary; Section 8(2)(e)(iii) budget estimates approved by the National Assembly, if any; Section 8(2)(e)(iv) exchequer ledgers showing not more than one-half ceiling of the budget estimates; Section 8(2)(e)(v) evidence that not more than one-half of the budget estimates has been uploaded to the financial management system prescribed by the National Treasury; and Section 8(2)(e)(vi) Appropriation Bill; Section 8(2)(f) an assessment by the Cabinet Secretary of the national government entity’s financial state; or Section 8(2)(f)(i) an assessment by the Cabinet Secretary of the national government entity’s financial state; or Section 8(2)(f)(ii) in case of a county government, a recovery plan in accordance with section 99 of the Public Finance Management Act (Cap. 412A), provided that for subsequent requests for approval for withdrawal of funds, a county government shall submit a status of implementation of the recovery plan. Section 8(3)(a) published legislation establishing the Fund in accordance with the Public Finance Management Act (Cap. 412A), and relevant subsidiary legislation; Section 8(3)(a)(i) published legislation establishing the Fund in accordance with the Public Finance Management Act (Cap. 412A), and relevant subsidiary legislation; Section 8(3)(a)(ii) an extract of the budget estimates approved by the National Assembly; and Section 8(3)(a)(iii) an extract of the approved annual work plan; Section 8(3)(b) a schedule stating redemption amount, interest, bank charges, if any, and any other fees and expenses relating to the borrowing; Section 8(3)(b)(i) a schedule stating redemption amount, interest, bank charges, if any, and any other fees and expenses relating to the borrowing; Section 8(3)(b)(ii) Central Bank of Kenya cash call ups; Section 8(3)(b)(iii) an up to date schedule of repayments; Section 8(3)(b)(iv) analysis of debt level in relation with set ceilings as provided for in section 15 of the Public Finance Management Act (Cap. 412A); and Section 8(3)(b)(v) monthly overdraft schedule for the overdraft facility; Section 8(3)(c) a loan agreement stipulating the terms and conditions; Section 8(3)(c)(i) a loan agreement stipulating the terms and conditions; Section 8(3)(c)(ii) a schedule of the loan agreement stating principal payment and interest, bank charges, commitment fee, penalties, if any, and any other fees and expenses relating to the loan; Section 8(3)(c)(iii) an up to date schedule of repayments; Section 8(3)(c)(iv) analysis of debt level in relation with set ceilings as provided in section 15 of the Public Finance Management Act (Cap. 412A); Section 8(3)(c)(v) a legal opinion from the Office of the Attorney General; and Section 8(3)(c)(vi) demand note or invoice for settlement of the principal amount or loan interest, where applicable; Section 8(3)(d) for payment of remuneration of constitutional office holders, shall be supported by a monthly payment schedule of constitutional office holders being remunerated; Section 8(3)(e) for subscription to an international organization, shall be supported by an invoice from the international organization; Section 8(3)(f) for payment of pension shall be supported by schedule of pensioners for monthly and lump-sum payment. Section 8(4)(a) is in line with the planning and budget documents; Section 8(4)(b) vote; Section 8(4)(b)(i) vote; Section 8(4)(b)(ii) programme and sub-programme; and Section 8(4)(b)(iii) project; and Section 8(4)(c) does not exceed budgetary ceilings Section 8(5) Where the Controller of Budget is not satisfied that the request for withdrawal of funds complies with the law, he or she shall decline to approve the requisition and give reasons thereof within seven days. Section 8(6) Where the Controller of Budget declines to approve the request for withdrawal of funds, the National Treasury shall submit a fresh requisition upon addressing the issues raised by the Controller of Budget. Section 8(7) Where the Controller of Budget is satisfied that the request complies with the law, he or she shall approve the request for withdrawal of funds and submit the approval, in Form B prescribed in the Schedule, to the Central Bank of Kenya and a copy to the National Treasury.
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PROCEDURE FOR APPROVAL OF WITHDRAWAL FROM PUBLIC FUNDS - 9. Request for approval for funds from the Equilization Fund.

AI-assisted research summary: Section 9. Request for approval for funds from the Equilization Fund.

Section 9. Request for approval for funds from the Equilization Fund. Section an up to date Equalization Fund bank statement; and

Part III

MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION

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MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION - 17. Compliance and enforcement of budgetary ceilings

AI-assisted research summary: The Controller of Budget must monitor, evaluate, and make recommendations to Parliament, a County Assembly, the National Treasury and a County Treasury about compliance with budgetary ceilings.

Section 17. Compliance and enforcement of budgetary ceilings Section 17(1) The Controller of Budget shall monitor, evaluate, and make recommendations to Parliament, a County Assembly, the National Treasury and a County Treasury on compliance and measures to ensure compliance with budgetary ceilings. Section 17(2)(a) decline to approve a request for withdrawal of funds giving reasons thereof; or Section 17(2)(b) make a recommendation to the National Treasury for stoppage of funds.
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MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION - 18. Advisory on compliance and enforcement of budgetary ceilings

AI-assisted research summary: Advisory on compliance and enforcement of budgetary ceilings

Section 18. Advisory on compliance and enforcement of budgetary ceilings Section Parliament;
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MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION - 19. Monitoring, evaluation and reporting for improvement of budget implementation

AI-assisted research summary: Monitoring, evaluation and reporting for improvement of budget implementation.

Section 19. Monitoring, evaluation and reporting for improvement of budget implementation Section Parliament;
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MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION - 20. Development of monitoring, evaluation and reporting framework

AI-assisted research summary: The Controller of Budget must develop a monitoring and evaluation framework within one year of commencement to carry out functions and powers under the Act and these Regulations.

Section 20. Development of monitoring, evaluation and reporting framework Section Within one year of commencement of these Regulations, the Controller of Budget shall develop a monitoring and evaluation framework for purposes of carrying out the functions and powers under the Act and these Regulations.
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MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION - 21. Factors to consider when conducting monitoring, evaluation and reporting

AI-assisted research summary: When conducting monitoring, evaluation and reporting, consider whether the budget estimates comply with the Program Based Budgeting Approach.

Section 21. Factors to consider when conducting monitoring, evaluation and reporting Section whether the budget estimates comply with the Program Based Budgeting Approach;
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MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION - 22. Submission of quarterly reports to the Controller of Budget

AI-assisted research summary: Requires accounting officers to prepare quarterly financial and nonfinancial reports; submit them to National and County Treasury (with copy to Controller of Budget) within 10 days after quarter end; National and County Treasury must consolidate by day 15 and submit to Controller of Budget; subsequent reports must show cumulative amounts; National and County Treasury entities must certify reports before submission.

Section 22. Submission of quarterly reports to the Controller of Budget Section 22(1) For purposes of preparing the quarterly reports under section 9 of the Act, an accounting officer for a national government entity and county government entity shall prepare financial and nonfinancial report for each quarter of the financial year in respect of the entity in a manner specified by the Controller of Budget. Section 22(2) Not later than the 10th day after the end of every quarter, the accounting officer shall submit a quarterly report to the National Treasury and County Treasury with a copy to the Controller of Budget. Section 22(3) Not later than the 15th day after the end of each quarter, the national treasury and county treasury shall consolidate the quarterly reports under subregulation (2) and submit them to the Controller of Budget. Section 22(4) Despite the first quarterly report of the year submitted under this regulation, each subsequent report shall contain cumulative amounts from the beginning of that year. Section 22(5) The National Treasury and a County Treasury entity shall certify the reports before submitting to the Controller of Budget.
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MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION - 23. Content of the report

AI-assisted research summary: Content of the report: actual revenue receipts disaggregated by revenue streams including appropriation-in-aid.

Section 23. Content of the report Section actual revenue receipts disaggregated by revenue streams including appropriation-in-aid;
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MONITORING, EVALUATION AND REPORTING ON BUDGET IMPLEMENTATION - 24. Special reports

AI-assisted research summary: The Controller of Budget must prepare and submit special reports under section 10 of the Act; accounting officers must provide requested information to the Controller of Budget for preparing those reports.

Section 24. Special reports Section 24(1) The Controller of Budget shall prepare and submit special reports as provided for under section 10 of the Act. Section 24(2) For purposes of preparing the special report under section 10 of the Act, an accounting officer shall submit the requisite information as may be requested by the Controller of Budget.

Part IV

INVESTIGATIONS

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INVESTIGATIONS - 25. Power to investigate

AI-assisted research summary: The Controller of Budget may conduct investigations on matters relating to implementation of national and county government budgets, either on the Controller's own motion or following a public complaint.

Section 25. Power to investigate Section The Controller of Budget may conduct investigations on his or her own motion or upon a complaint made by a member of the public on any matter on implementation of the budgets of the national and county governments.
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INVESTIGATIONS - 26. Guiding principles for conducting investigations

AI-assisted research summary: Guiding principles for conducting investigations; independence.

Section 26. Guiding principles for conducting investigations Section independence;
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INVESTIGATIONS - 27. Investigating officers

AI-assisted research summary: The Controller of Budget is an investigating officer; the Controller may delegate or designate others in writing, may impose conditions and may withdraw or vary delegations, and delegated officers must act under the Controller's supervision at all times.

Section 27. Investigating officers Section 27(1) The Controller of Budget shall be an investigating officer for purposes of the Act and these Regulations. Section 27(2) The Controller of Budget may, in writing, delegate the performance of the power conferred on him or her under subregulation (1) to an officer of the Office. Section 27(3) In addition to the officers delegated under subregulation (2), the Controller of Budget may designate, in writing, other public officers to be investigating officers for purposes of the Act and these Regulations. Section 27(4)(a) shall be subject to any conditions that the Controller of Budget may impose; Section 27(4)(b) shall not relieve the Controller of Budget of responsibility concerning the exercise of the performance of the delegated power; and Section 27(4)(c) may be withdrawn or varied by the Controller of Budget. Section 27(5) An officer delegated or designated under this regulation shall, at all times, perform their functions under the superintendence and direction of the Controller of Budget.
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INVESTIGATIONS - 28. Impersonating investigator

AI-assisted research summary: Persons who are not investigating officers must not present themselves or act as investigating officers; doing so is an offence punishable by a fine not exceeding twenty thousand shillings or imprisonment not exceeding six months, or both.

Section 28. Impersonating investigator Section 28(1) A person, other than an investigating officer under these Regulations, shall not present himself or herself to be or act as an investigating officer. Section 28(2) A person who contravenes subregulation (1) commits an offence and is liable on conviction to a fine not exceeding twenty thousand shillings or to imprisonment for a term not exceeding six months, or to both.
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INVESTIGATIONS - 29. Procedure for conducting investigations

AI-assisted research summary: The Controller of Budget must conduct a preliminary investigation to decide if there are substantive issues that warrant a full investigation and may use oral examinations, documentary evidence, expert evidence or site inspections; the Controller must also ensure confidentiality, act expeditiously, base findings on facts and give those accused an opportunity to respond.

Section 29. Procedure for conducting investigations Section 29(1) The Controller of Budget shall conduct a preliminary investigation to determine whether a matter to be investigated raises substantive issues to warrant a full investigation. Section 29(2)(a) relates to serious or persistent material breach as provided for under section 94 of the Public Finance Management Act (Cap. 412A); Section 29(2)(b) failure of the budget to be in line with the planning documents; Section 29(2)(b)(i) failure of the budget to be in line with the planning documents; Section 29(2)(b)(ii) failure to apply approved exchequer as authorized; Section 29(2)(b)(iii) where the budget exceeds the set ceilings; Section 29(2)(c) relates to falsification of documents. Section 29(3)(a) oral examination; Section 29(3)(b) documentary and record evidence; Section 29(3)(c) expert evidence; or Section 29(3)(d) site inspection. Section 29(4)(a) report on actual or potential conflict of interest, if any; Section 29(4)(b) ensure confidentiality; Section 29(4)(c) conduct the investigation expeditiously; Section 29(4)(d) base his or her findings on facts and related analysis including reasonable inferences; Section 29(4)(e) provide the entity or person against whom an allegation or complaint is made an opportunity to respond to the allegations or complaints; and Section 29(4)(f) provide any data, information or witnesses that may support their case.
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INVESTIGATIONS - 30. Power to summon, enter and search

AI-assisted research summary: An investigating officer may, with consent or a court warrant, summon a person and enter and search premises for records, property or other things reasonably suspected to be there and not produced under a requirement of the Act or these.

Section 30. Power to summon, enter and search Section An investigating officer may, with the consent of a person or a court warrant, summon a person, enter upon and search any premises for any record, property or other thing reasonably suspected to be in or on the premises and that has not been produced by a person pursuant to a requirement under the provisions of the Act or these.
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INVESTIGATIONS - 31. Action upon investigation

AI-assisted research summary: On investigation: make a finding and give recommendations; or

Section 31. Action upon investigation Section make a finding and give recommendations; or
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INVESTIGATIONS - 32. Conduct of investigation on stoppage of funds

AI-assisted research summary: When the Cabinet Secretary stops transfers of funds to a national or county government entity, the Controller of Budget must investigate and submit a report to Parliament, including an independent opinion and recommendations; certain investigations have 14‑day timeframes, and a 14‑day timeframe also applies after notice of renewal beyond sixty days.

Section 32. Conduct of investigation on stoppage of funds Section 32(1) Where the Cabinet Secretary stops the transfer of funds to a national government entity or county government entity, the Controller of Budget shall conduct investigations and submit a report to Parliament. Section 32(2) Within fourteen days of the decision of the Cabinet Secretary to stop the transfer of funds, the Controller of Budget shall conduct investigations to ascertain whether the reasons for the decision by the Cabinet Secretary meet the threshold for serious material breach or persistent material breach as provided for under section 94 of the Public Finance Management Act (Cap. 412A). Section 32(3) The Controller of Budget shall submit the report to Parliament, giving an independent opinion on the findings and details of material breach or persistent material breach in such manner as to allow Parliament make a decision on whether or not to approve or rescind the Cabinet Secretary’s decision to stop the transfer of funds. Section 32(4) The report shall contain recommendations on measures to rectify the breach. Section 32(5) Where the Cabinet Secretary has applied to Parliament to renew a decision to stop the transfer of funds for a period beyond the sixty days, the Controller of Budget shall investigate and prepare a report to Parliament within fourteen days after being informed of the decision to renew the period of stoppage of funds.

Part V

COMPLAINT HANDLING

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COMPLAINT HANDLING - 33. Lodging of complaint

AI-assisted research summary: Complainants (in person, by a representative, or by any person authorized by law) may lodge complaints at the Controller of Budget's offices or elsewhere and the Controller may determine places and manner and may admit anonymous complaints.

Section 33. Lodging of complaint Section 33(1) A complaint may be lodged at the offices of the Controller of Budget or at such place or places and in such manner as the Controller of Budget may from time to time determine. Section 33(2) A complaint may be lodged by the complainant in person or by a person acting on behalf of the complainant or by any other person authorized by law to act for the complainant, provided that the Controller of Budget may admit anonymous complaints.
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COMPLAINT HANDLING - 34. Register of Complaints

AI-assisted research summary: The Controller of Budget must maintain a register of all complaints received and actions taken, including any resolution made.

Section 34. Register of Complaints Section The Controller of Budget shall maintain a register of all complaints received and action taken, including any resolution made.
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COMPLAINT HANDLING - 35. Oral complaint to be reduced to writing

AI-assisted research summary: If a complaint is made orally or the complainant cannot read or write, an authorized officer must reduce the complaint to writing; the complainant may attach supporting documents and may make the complaint anonymously or have their identity protected as directed by the Controller of Budget.

Section 35. Oral complaint to be reduced to writing Section 35(1) Where the complaint is made orally, or otherwise, or the complainant cannot read or write, the complaint shall be reduced to writing by an authorized officer. Section 35(2)(a) the name and contact details of the complainant; Section 35(2)(b) the particulars of the respondent; and Section 35(2)(c) the substance of the complaint in sufficient detail to enable the Controller of Budget to act. Section 35(3) The complainant may attach or provide any documents necessary to support the complaint. Section 35(4) Despite the foregoing, a complaint may be made anonymously, or treated in such a manner as to protect the identity of, or particulars of, the complainant where necessary, as may be directed by the Controller of Budget.
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COMPLAINT HANDLING - 36. Screening of complaints

AI-assisted research summary: After a complaint is entered in the register under regulation 34 it must be forwarded for screening; possible screening outcomes listed are: admit the complaint; where appropriate, advise the complainant in writing that the matter is not within the Controller of Budget's mandate; or advise the complainant that the matter lies for determination by another public body or refer it to that body.

Section 36. Screening of complaints Section 36(1) A complaint shall, upon being entered into the register under regulation 34, be forwarded to the relevant department for screening. Section 36(2)(a) admit the complaint; Section 36(2)(b) where appropriate, advise the complainant in writing that the matter is not within the mandate of the Controller of Budget; or Section 36(2)(c) advise the complainant that the matter lies for determination by another public body or institution and refer the same to that body or institution.
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COMPLAINT HANDLING - 37. Discontinuation of a complaint

AI-assisted research summary: The Controller of Budget may discontinue proceedings on a complaint if in their opinion it does not merit further consideration, recording reasons and notifying the complainant within fourteen days; the Controller must inform the complainant of the right to seek review of that decision.

Section 37. Discontinuation of a complaint Section 37(1) Where, in the opinion of the Controller of Budget, a complaint does not merit further consideration, he or she may discontinue further proceedings on the complaint, record his or her reasons and notify the complainant of the discontinuation within fourteen days. Section 37(2) The Controller of Budget shall inform the complainant of the right to review the decision taken under subregulation (1). Section 37(3) Where a review is allowed, the provisions of these Regulations shall apply.
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COMPLAINT HANDLING - 38. Review

AI-assisted research summary: If a complaint was discontinued under regulation 37, the complainant may, in writing, apply to the Controller of Budget for a review of the decision.

Section 38. Review Section 38(1) Where a complaint has been discontinued under regulation 37, the complainant may, in writing, apply to the Controller of Budget for a review of the decision. Section 38(2) Where a review is disallowed, the complaint shall be closed and the complainant notified in writing. Section 38(3) Where a review is allowed, the provisions of these Regulations shall apply.
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COMPLAINT HANDLING - 39. Withdrawal and lapse of complaint

AI-assisted research summary: A complainant may withdraw a pending complaint in writing; the Controller of Budget may deem a complaint lapsed if the complainant fails to respond within three months, may proceed in the public interest despite withdrawal or lapse, and a complainant may apply for re-admission after lapse.

Section 39. Withdrawal and lapse of complaint Section 39(1) A complainant may, in writing, withdraw a complaint pending before the Controller of Budget at any stage during its consideration. Section 39(2) Where a complainant unjustifiably fails or neglects to respond to communication from the Controller of Budget within three months from the date of the last communication, the Controller of Budget may deem the complaint to have lapsed. Section 39(3) Despite the provisions of subregulations (1) and (2), the Controller of Budget may, in his or her discretion, proceed to deal with a complaint in the public interest. Section 39(4) Where a complaint has lapsed, the complainant may apply to the Controller of Budget for re-admission of the complaint and give reasons in support of the application for re-admission to the satisfaction of the Controller of Budget.
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COMPLAINT HANDLING - 40. Joint consideration of complaint

AI-assisted research summary: Complaints may be consolidated or one may be treated as a test complaint and other complaints stayed; the decision on the test complaint applies, mutatis mutandis, to consolidated complaints.

Section 40. Joint consideration of complaint Section 40(1)(a) consolidate the complaints; or Section 40(1)(b) treat one complaint as a test complaint and stay further action on the other complaints pending resolution of the test complaint. Section 40(2) The decision on a test complaint shall apply, mutatis mutandis , to all other complaints with which the test complaint was consolidated.
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COMPLAINT HANDLING - 41. Action on complaint

AI-assisted research summary: The Controller of Budget must inform the respondent when a complaint is admitted; if there is still no response after reminders, the Controller may issue summons or make other orders.

Section 41. Action on complaint Section 41(1) Upon admission of a complaint, the Controller of Budget shall inform the respondent accordingly. Section 41(2) Upon the expiry of fourteen days, if there is no response from the respondent, a reminder giving a further fourteen days to respond shall be communicated to the respondent. Section 41(3) If there is still no response, the Controller of Budget may issue summons or make such other orders, as he or she may deem fit.
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COMPLAINT HANDLING - 42. Failure to respond to summons

AI-assisted research summary: If a respondent does not respond to a summons or other orders, the Controller of Budget may decide the complaint without the respondent or issue orders.

Section 42. Failure to respond to summons Section If a respondent fails to respond to the summons or other orders, the Controller of Budget may proceed to determine the complaint in the absence of the respondent or issue any orders.
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COMPLAINT HANDLING - 43. Resolution of complaint

AI-assisted research summary: Section conduct investigations in accordance with Part IV;

Section 43. Resolution of complaint Section conduct investigations in accordance with Part IV;

Part VI

DISPUTE RESOLUTION

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DISPUTE RESOLUTION - 44. Mediation, conciliation and negotiation

AI-assisted research summary: The Controller of Budget may resolve matters about budget implementation through conciliation, mediation or negotiation as provided under Article 252(1)(b) of the Constitution.

Section 44. Mediation, conciliation and negotiation Section The Controller of Budget may resolve any matter, relating to budget implementation, brought before him or her by conciliation, mediation or negotiation as provided for under Article 252(1)(b) of the Constitution.
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DISPUTE RESOLUTION - 45. Procedure for mediation, conciliation or negotiation

AI-assisted research summary: Sets procedures for resolving disputes: the Controller of Budget must invite parties to settle amicably within twenty-one days; if settled, parties must record and register consent; the Controller appoints a panel before meetings; the panel may use appropriate procedures; parties must sign an agreement bearing the Common Seal and the Controller's signature.

Section 45. Procedure for mediation, conciliation or negotiation Section 45(1) Where the Controller of Budget determines that there is a dispute, he or she shall call upon the parties to resolve the matter amicably within twenty-one days. Section 45(2) Where the parties resolve the matter amicably, the parties shall record the consent and register the same with the Controller of Budget. Section 45(3)(a) the names of the parties to the dispute; and Section 45(3)(b) the date, time and venue of the meeting. Section 45(4) Upon the issuance of a notice, but before the date of the meeting, the Controller of Budget shall constitute a panel comprising officers or persons with relevant expertise in dispute resolution, as the Controller of Budget may consider necessary. Section 45(5) During the meeting, the panel appointed under subregulation (2) may apply such procedures as it may, in the interests of the parties, deem appropriate in the circumstances. Section 45(6) At the conclusion of the process, the parties shall sign an agreement bearing the Common Seal and the signature of the Controller of Budget. Section 45(7) The agreement signed under this regulation shall be deemed to be a determination of the Controller of Budget and shall be enforceable as such.
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DISPUTE RESOLUTION - 46. Service of process

AI-assisted research summary: Where practicable, documents required under this Part must be served personally; if personal service is not possible the Controller of Budget may determine an alternative manner; service must be carried out by an authorized officer or a person authorized by the Controller of Budget.

Section 46. Service of process Section 46(1) Any document required or authorized to be served under this Part shall, where practicable, be served personally on the person by delivering or tendering the document to that person. Section 46(2) Where it is not possible to effect personal service, the document may be served in such manner as the Controller of Budget may determine. Section 46(3) Any document requiring service under this Part shall be served by an authorized officer or any other person authorized to do so by the Controller of Budget.
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DISPUTE RESOLUTION - 47. Principles of natural justice

AI-assisted research summary: When determining disputes under these Regulations, the Controller of Budget must have due regard to the principles of natural justice and must not be bound by legal or technical rules of evidence used in courts.

Section 47. Principles of natural justice Section In the determination of disputes under these Regulations, the Controller of Budget shall have due regard to the principles of natural justice and shall not be bound by any legal or technical rules of evidence applicable to proceedings before a court of law.

Part VII

MISCELLANEOUS PROVISIONS

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MISCELLANEOUS PROVISIONS - 48. Fees

AI-assisted research summary: The Controller of Budget must not charge any fee for the lodging and determination of complaints and disputes.

Section 48. Fees Section The Controller of Budget shall not charge any fee in the lodging and determination of complaints and disputes.
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MISCELLANEOUS PROVISIONS - 49. Offences

AI-assisted research summary: A person who fails to comply with these Regulations commits an offence and is liable on conviction to the penalty provided under Section 22 of the Act.

Section 49. Offences Section A person who fails to comply with these Regulations and where a penalty has not been provided for, commits an offence and shall be liable upon conviction to the penalty provided for under Section 22 of the Act.
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MISCELLANEOUS PROVISIONS - 50. Certification of documents

AI-assisted research summary: Documents submitted to the Controller of Budget under these Regulations shall be certified.

Section 50. Certification of documents Section Any document submitted to the Controller of Budget under these Regulations shall be certified.
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MISCELLANEOUS PROVISIONS - 51. Access to information

AI-assisted research summary: The Controller of Budget must provide and publicize information on budget implementation (quarterly and special reports) and must sensitize the public; methods include official website, print, electronic media and public fora; bound by the Access to Information Act, Cap 7M.

Section 51. Access to information Section 51(1) The Controller of Budget shall provide information on budget implementation matters to the public, by publishing and publicizing quarterly and special reports. Section 51(2)(a) the Controller of Budget’s official website; Section 51(2)(b) print media; Section 51(2)(c) electronic media; or Section 51(2)(d) public fora; Section 51(3) The Controller of Budget shall sensitize the public on budget implementation. Section 51(4) In exercising his or her functions and powers under these Regulations, the Controller of Budget shall be bound by the provisions of the Access to Information Act, Cap 7M.
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MISCELLANEOUS PROVISIONS - 52. Issuance of circulars

AI-assisted research summary: The Controller of Budget may issue circulars to national or county government entities about budget implementation and measures to improve implementation and compliance.

Section 52. Issuance of circulars Section The Controller of Budget may issue circulars to a national government entity or a county government entity on budget implementation on measures to improve budget implementation and for compliance purposes.
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MISCELLANEOUS PROVISIONS - 53. Management of information

AI-assisted research summary: The Controller of Budget must keep confidential matters learned in the exercise of duties; they generally cannot be called to give evidence about such matters but may disclose matters in reports if needed to support findings and recommendations.

Section 53. Management of information Section 53(1) The Controller of Budget shall maintain confidence in respect of all matters that come to his or her knowledge in the exercise of their duties. Section 53(2) Subject to the provisions of Article 35 of the Constitution, the Controller of Budget shall not be called to give evidence in respect of any matter that comes to their knowledge in the exercise of their duties. Section 53(3) Notwithstanding subregulation (1), the Controller of Budget may disclose in any report made by him or her, any matter that in the opinion of the Controller of Budget may be disclosed in order to establish grounds for the Controller of Budget’s findings and recommendations.
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MISCELLANEOUS PROVISIONS - 54. Record management

AI-assisted research summary: Planning and budget documents submitted under regulation 5 and 6 are referenced in relation to record management.

Section 54. Record management Section planning and budget documents submitted under regulation 5 and 6;
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MISCELLANEOUS PROVISIONS - 55. Digitization

AI-assisted research summary: The Controller of Budget may digitize the processes involved in budget implementation.

Section 55. Digitization Section The Controller of Budget may digitize the processes involved in budget implementation including authorization for withdrawal of funds to enhance efficiency.

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