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. The suspension of funds cannot be lifted or sustained before the Controller of Budget gives a report to Parliament.
The Office of the Controller of Budget is expected to investigate the matter the financial performance of a State organ or entity after which prepare and present a report on the matter to Parliament which will be used to approve or renew the decision to stop transfer of funds to a State organ or public entity as provided for under Article 225 (7) of the Constitution.
(7) Parliament may not approve or renew a decision to stop the transfer of funds unless —
(a) the Controller of Budget has presented a report on the matter to Parliament; and
(b) the public entity has been given an opportunity to answer the allegations against it, and to state its case, before the relevant parliamentary committee. – [Constitution of Kenya – Article 225(7)]
The Controller of Budget also gives advice to government entities on improving budget implementation e.g. low absorption of funds by Ministries, Departments and Agencies and County entity. This therefore promotes accountability in the use of public financial resources.