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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.
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Oversight Role
This role involves overseeing the implementation of the budgets of both national and county governments.
Controlling Role
The controlling function involves authorizing withdrawals from public funds.
Reporting Role
This role entails the preparation of quarterly, annual and special reports to the legislature and executive.
Advisory Role
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.
Investigation Role
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.
Arbitration/Mediation Role
The Controller of Budget under Article 252(1) (b) of the Constitution has powers for conciliation, mediation and negotiation.
Public Sensitization Role
This role involves the dissemination of information to the public on budget implementation at both national and county levels.
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News and Events
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