This role entails the preparation of quarterly, annual and special reports to the legislature and executive on budget implementation matters of the national and county governments as provided by law according to (Article 228 (6))
Type of Reports include but not limited to:
- Quarterly Reports on Budget Implementation to the Executive and Parliament Article 228 (6)
- Annual Reports on Budget Implementation to the President and Parliament Article 254 (1)
- Special Reports to the President and Parliament Article 254 (2), investigation reports (Article 254 (2)) and reports on stoppage of funds for governments units as per Article 225 of the Constitution.
- Arbitration/Mediation Reports to Parliament on matters relating to Budget Implementation Article 225 (7a) Article 252 (1a&1b).
- Performance reports for the activities of Office of Controller of Budget
And any other report on Budget implementation that may be required
- To ensure transparency all the reports must be published and publicized as per Article 254 (3) which states that “Every report required from a commission or holder of an independent office under this Article shall be published and publicized”.
228. (1) There shall be a Controller of Budget who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.
(2) To be qualified to be the Controller, a person shall have extensive knowledge of public finance or at least ten years experience in auditing public finance management.
(3) The Controller shall, subject to Article 251, hold office for a term of eight years and shall not be eligible for re-appointment.
(4) The Controller of Budget shall oversee the implementation of the budgets of the national and county governments by authorising withdrawals from public funds under Articles 204, 206 and 207.
(5) The Controller shall not approve any withdrawal from a public fund unless satisfied that the withdrawal is authorised by law.
(6) Every four months, the Controller shall submit to each House of Parliament a report on the implementation of the budgets of the national and county governments. [Constitution of Kenya – Article 228]