Sitting (L-R) ICPAK Ag CEO Dr. Grace Kamau, ICPAK Chairperson FCPA George Mokua, Controller of Budget CPA Dr. Margaret Nyakang’o, ICPAK Vice-Chairperson CPA Philip Kakai. Standing (L-R) Mary Owii, Matthew Mukisu, Risper Olick, Patric Kebiro, Hesbon Omollo, Rhoda Rutto & Mercelline Maroma Behind (L-R) Mark Kipkoech, Elias Wakhisi, Patrick Kamore & Hillary Onami


The Institute of Certified Public Accountants of Kenya (ICPAK), paid a courtesy call to the Controller of Budget Dr. Margaret Nyakang’o at her office in Bima House on January 30, 2023, to discuss ways of collaboration between the two organizations and to introduce the new Chief Executive Officer. Led by the Chairperson FCPA George Mokua and the Ag CEO CPA Dr. Grace Kamau, the Institute expressed their appreciation and desire to work with the Office of the Controller of Budget.
In welcoming the representatives from ICPAK, the Controller of Budget, Dr. Margaret Nyakang’o noted that a collaboration between the two institutions was a welcomed idea.
In his opening remarks, the Chairperson FCPA George Mokua said that the Institute recognizes the mandate of the Controller of Budget established under Article 228 of the Constitution of Kenya, and expressed his wish to partner with the Office in areas such as; implementation of OCoB reports, enhancing fiscal discipline at both national and county governments and having a joint collaboration in the implementation of Tax Administration Diagnostic Assessment Tool (TADAT) among other issues.

ICPAK Chairperson FCPA George Mokua talks to the Controller of Budget Dr. Margaret Nyakang’o

Ag CEO Dr. Grace Kamau applauded the Controller of Budget for releasing timely quarterly reports and expressed interest in collaborating with the office by amplifying the voice of COB whenever the office releases quarterly budget implementation reports, assisting in conducting an analysis of cross-cutting arising issues and jointly crafting a response by organizing training through the Institute, and develop a way of tracking and monitoring implementations of recommendations from reports.
“We wish to partner to engage the National Government MDAs, County Governments, Parliament, County Assemblies, and other stakeholders to ensure timely implementation of recommendations captured in the OCoB reports,” Dr Kamau said.
ICPAK Vice-Chairman CPA Philip Kakai said that it was becoming necessary for key players to define and make the fiscal discipline criterion an effective basis for allocating revenues. He noted that it would be of great importance for the Controller of Budget and the Institute to partner to enhance the full realization of Article 201 of the constitution through sound fiscal discipline and performance.
ICPAK Director of Public Policy, CPA Hillary Onami, said the Institute was willing to offer technical support in the development of planning documents such as the CIDP so as to strengthen the devolved units planning and budgeting processes. He added that the institute seeks to partner with OCoB in developing strategies to support own-source revenue enhancement for County Governments.
“In line with your mandate to advise the national and county government entities on budgeting and budget implementation matters, the Institute would like to continue collaborating with the Controller of Budget in building the capacity of County Treasuries, Finance, and Internal Audit functions in line with PFM Act 2012 and PFM Regulations 2015 among other legislative provisions across all the 47 counties,” Mr. Onami said.
In response, the Controller of Budget, Dr. Margaret Nyakang’o agreed that sensitization on matters of budget and taxation in counties was very important. On fiscal discipline, the Controller noted that some counties have not been able to operate within their budget hence they prepare several supplementary budgets thus the need for capacity building.

(L-R) Chief Fiscal Analyst- National Government, Patrick Kamore, Chief Fiscal Analyst- County Government, Mark Kipkoech, Director Legal Services Rhoda Rutto, and Chairperson George Mokua

Dr. Nyakang’o said templates for financial reporting were available but counties have failed to make good use of them. She emphasized on the importance for counties to come up with program-based budgets that are able to synchronize both development and recurrent budgets. On this front, she agreed that OCoB can partner with ICPAK to train staff in Internal audit, procurement, and accounting officers within the resources available and tailor programs that target members of ICPAK.
She said OCoB and ICPAK can have an action plan to guide their activities and ensure that the advice and recommendations the two institutions give are followed. “We need to isolate areas of strength, identify action points, and draw up a Memorandum of Understanding so that we can collaborate together” she stated.
Dr. Nyakang’o was joined by Director Legal Services Rhoda Rutto, Chief Fiscal Analyst- County Government, Mark Kipkoech, Chief Fiscal Analyst- National Government, Patrick Kamore, Chief Fiscal Analyst-Parliamentary Liaison, Patric Kebiro, and the PA to the CoB Mary Owii.
ICPAK Chairman was accompanied by the Ag CEO Dr. Grace Kamau, Vice Chairman CPA Philip Kakai, Senior Manager of Public Policy Elias Wakhisi, Director Public Policy Hillary Onami, Head PR & Corporate Communication Mercelline Maroma, and Council Members Matthew Mukisu, Risper Olick and Hesborn Omollo.