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The Purpose of the County Revenue Fund

The County Revenue Fund in Kenya (or revenue fund for county governments in Kenya) exists under Article 207 of the Kenyan Constitution. This article is under Chapter 12 of the Constitution on Public Finance. Section … Continue Reading

Role of the Public Debt Management Office

Section 62 of the Public Finance Management Act (2012) establishes the Public Debt Management Office in Kenya. It is housed within the National Treasury. The Public Service Commission should recruit the Head of the Public Debt … Continue Reading

How to Analyse Reports by the Auditor General

This article focuses on how to analyse the reports by the auditor general in Kenya. The focus is on the different terms and opinions that the Auditor General employs in the audit reports and also some … Continue Reading

Role of the Controller of Budget in Kenya

The role of the Controller of Budget in Kenya is crucial in public finances. The Office of the Controller of Budget is one of the mechanisms that enhance accountability in the expenditure of public resources. … Continue Reading

Role and Functions of The National Treasury

The National Treasury in Kenya is one of the departments of the government of Kenya. In summary, The National Treasury manages national economic policy, prepares the government’s annual budget, and manages the national government’s public … Continue Reading

Are County Governments Always Looting?

The media usually carries stories about looting, theft or misappropriation of county funds. The stories occasion the release of the reports by the Controller of Budget and the Auditor General. The Controller of Budget releases … Continue Reading

Role of the Office of the Auditor General in Kenya

This article looks at the role of the office of the Auditor General in Kenya. Originally the name of the Office of the Auditor General was the Exchequer and Audit Department. With time, it changed to … Continue Reading

Documents Essential to the Budget Process

This is a continuation of part one of this article, the budget process in Kenya. In the budget process, a budget is a document that sets out the government’s proposed revenues, expenditure and priorities for a … Continue Reading

Can Senate Monitor the Counties’ Local Revenue?

The question of whether the counties can play oversight on the revenue county governments collect locally is important. In the past, county officials have blamed the Senate claiming it overstepped its mandate by overseeing the … Continue Reading

The Ward Development Fund Guidelines in Kenya

The Office of the Controller of Budget (OCOB) released the Ward Development Fund Guidelines through the circular No.26 of 2014. The Ward Development Fund guidelines should help the counties to actualize and operationalize the Fund. … Continue Reading