The OCOB has a reporting role and prepares 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))
National Government Budget Implementation Review Reports
Consolidated County Budget Implementation Review Reports
The types of Reports include but are 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”.