Directorate of Budget Implementation

This directorate is headed by the Deputy Controller of Budget. The directorate has the following key functions:

  • Oversee implementation of the budgets of national governments and county governments;
  • Ensure accuracy of documentation for withdrawal requests from public funds (Consolidated Fund, Equalization Fund and County Revenue Fund);
  • Coordinate preparation of quarterly, annual and special reports to the legislature and executive on implementation of the budgets of the national and county governments;
  • Develop and review policies, systems and procedures for budget implementation reporting;
  • Ensure timely and accurate preparation of monthly exchequer release reports for gazettement;
  • Monitor compliance of budget performance within the law;Develop monitoring and evaluation policies, systems and procedures for tracking budget implementation;
  • Advise the Controller of Budget on effective methods of budget implementation;Analyze monitoring and evaluation reports for national and county governments and take necessary action.

Directorate of Corporate Services

This directorate is headed by the Director, Corporate Services, who is responsible for facilitating the development of organizational policies, systems and procedures and coordinating the delivery of quality services in Accounting, ICT, Human Resources and Supply Chain Management, Corporate Communications and Public Relations Divisions. The Director of Corporate Services reports to the Controller of Budget.

The key functions of the corporate services directorate are to:

  • Formulate administrative policies, systems and procedures for the organization;Develop financial and accounting strategies and systems;
  • Develop performance management tools and standards and mechanisms for ensuring compliance with the Constitution, in consultation with the Controller of Budget;
  • Develop supply chain management strategies, policies, systems and procedures;Develop a policy framework for attracting, motivating, developing and retaining staff;
  • Coordinate information exchange with all stakeholders and the public to ensure customer expectations are met;
  • Coordinate and compile directorate reports;
  • Responsible for the good corporate image of the organization; and
  • Oversee the effective administration of office support and security services.

Directorate of Legal Services

This directorate is headed by the Director, Legal Services who reports to the Controller of Budget. The directorate is responsible for:

  • Advising management on legal, governance and compliance issues;
  • Providing legal counsel on legal and legislative issues impacting on the Office;
  • Formulating legal, governance and compliance strategic direction aligned to the constitution and government guidelines;
  • Implementation of legal, governance and compliance policies, systems and procedures;
  • Ensuring compilation of reports on legal, governance and compliance issues;In consultation with the Controller of Budget, responsible for representation of the Office in any litigation;
  • Making recommendations on legal interventions required to ensure compliance with the Constitution;
  • Undertaking research on various legal aspects and processes relating to the mandate of the Office; and
  • Drawing of contracts and agreements for the organization.

Directorate of Research & Planning

This directorate is headed by the Director, Research & Planning, who reports to the Controller of Budget. The directorate has the following key functions:

  • Development of research strategy, policies, systems and procedures;
  • Facilitate implementation of the strategic plan for the OCOB;
  • Spearhead and coordinate the organization’s research assignment;
  • Collate and analyze macroeconomic, socio-economic and fiscal data;
  • Identify and collaborate with external research institutions, policy makers and other stakeholders;
  • Conduct objective research and analysis on budget implementation policy issues, with the ultimate goal of advising on improvement with budget implementation;Prepare research reports; and
  • Develop and implement policies, procedures and systems for research on budget implementation.

Internal Audit Division

The Internal Audit Division is headed by the Chief Internal Auditor, who reports to the Audit Committee and administratively to the Controller of Budget and is responsible for:

  • Monitoring the formulation and implementation of appropriate internal control systems for the organization;
  • Developing and implementing internal audit policies, systems and procedures;
  • Designing and implementing audit plans;
  • Compilation of periodic and special audit reports;
  • Carrying out an internal audit in accordance with generally accepted auditing standards;
  • Developing business continuity, evaluating risk exposure and preparing mitigation strategies and policies;
  • Ensuring the organization is compliant with government, regulations and guidelines;
  • Carrying out post-audit reviews to ensure implementation of agreed corrective action plans;
  • Continuous review of procedures and policies to ensure that adequate controls are in place; and
  • Coordinating execution of special assignments as per the specified terms of reference.