The Office of the Controller of Budget
The Office of the Controller of Budget (OCOB) is an independent office established under Article 228 of the Constitution of Kenya with the core mandate being to oversee implementation of the budgets of the National and County Governments by authorizing withdrawal from public funds.
This role involves overseeing the implementation of the budgets of both national and county governments.
This role entails the preparation of quarterly, annual and special reports to the legislature and executive.
This function involves giving advice to Parliament on financial matters where a Cabinet Secretary has stopped transfer of funds to a State organ or public entity.
Under Article 252 (1) (a) of the Constitution, the Controller of Budget has power to conduct investigations on its own initiative or following a complaint by the public.
The Controller of Budget under Article 252(1) (b) of the Constitution has powers for conciliation, mediation and negotiation.