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Budget

The Functions of the County Treasury in Kenya

The role of the County Treasury in Kenya is important in the management of county government finances. The County Treasury is one of the departments of the county government and…

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Sources of Revenue for County Governments in Kenya

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The sources of revenue for county governments in Kenya are diverse. The county governments require revenue to implement their functions.The sources of revenue for county…

The Budget Process for County Governments in Kenya

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The budget process for County Governments in Kenya is a continuous process. It begins on 30th August of the current year. The process should end on 30th December of the coming…

The Role of Parliamentary Budget Office in Kenya

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The role of the Parliamentary Budget Office in Kenya is to includes to provide professional services in respect of budget, finance, and economic information to the committees of…

The Purpose of the County Revenue Fund in Kenya

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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…

Role of the Public Debt Management Office in Kenya

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Section 62 of the Public Finance Management Act establishes the Public Debt Management Office in Kenya. It is housed within the National Treasury. The Public Service Commission…

How to Analyse Auditor General Reports in Kenya

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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…

The Role of the Controller of Budget in Kenya

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Article 228 of the Kenyan Constitution establishes the Office of the Controller of Budget. The Office of the Controller of Budget (OCOB) oversees the implementation of the…