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. The Office is also expected to prepare, publish and publicize statutory reports, conduct investigations based on their own initiative or on a complaint made by a member of the public, and conduct alternative dispute resolution mechanisms to resolve disputes. The OCoB also has a mandate to advice Parliament issues related to transfer of funds to State organs or any other public entities.
(1) There shall be a Controller of Budget who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.
(2) To be qualified to be the Controller, a person shall have extensive knowledge of public finance or at least ten years experience in auditing public finance management.
(3) The Controller shall, subject to Article 251, hold office for a term of eight years and shall not be eligible for re-appointment.
(4) The Controller of Budget shall oversee the implementation of the budgets of the national and county governments by authorising withdrawals from public funds under Articles 204, 206 and 207.
(5) The Controller shall not approve any withdrawal from a public fund unless satisfied that the withdrawal is authorised by law.
(6) Every four months, the Controller shall submit to each House of Parliament a report on the implementation of the budgets of the national and county governments. – Constitution of Kenya – Article 228