Budget Control

The controlling function involves authorizing withdrawals from public funds. Before authorizing any withdrawal from Public funds, the Controller of Budget must first be satisfied that the said withdrawal is authorized by law, as per Article 228 (5) of the Constitution.

(5) The Controller shall not approve any withdrawal from a public fund unless satisfied that the withdrawal is authorised by law. [Constitution of Kenya – Article 228(5) ]

Public funds include: –

Consolidated Fund
It is into the consolidated fund that all money raised or received by or on behalf of the national government is paid. This is the fund that keeps the national government and the country government running. The Controller of Budget is mandated under Article 206 (4)) of the Constitution of Kenya to ensure that the fund is utilized in accordance with the law.
County Revenue Fund
This is the fund into which all money raised or received by or on behalf of the county government including money raised from property rates, entertainment taxes, levies, fees, charges, etc. is paid ( Article 207 (1) ). Article 207 (3) of the Constitution of Kenya states that the Controller of Budget has the sole mandate and/or power to approve any withdrawal from a Revenue Fund.
Equalization Fund
The fund will be used by the national government to provide basic services including water, roads, health facilities and electricity to the marginalized areas so as to bring the quality of services in those areas to the same level as generally enjoyed by the rest of the nation. This fund was created by Article 204 (1) of the Constitution of Kenya.
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