Finance & Accounts

FINANCE AND ACCOUNTS DEPARTMENT derives its mandate from the Constitution 2010, the Public Finance Management Act 2012. The department executes its mandate in consistency with any other legislation as may be developed or reviewed by Parliament from time to time.

The department is composed of both finance, accounts and fiscal analyst offices. The respective duties and responsibilities of the departments are as outlined below:



  1. Monitoring budget implementation;
  2. Analyzing budget performance and advising on appropriate measures to be undertaken;
  3. Preparingreports for management consumption;
  4. Assisting in presentation of financial information relevant to budget committee;
  5. Collecting and collating budgetary information from various sources for analysis;
  6. Maintaining relevant statistics on public revenue and expenditure figures;



  1. Preparation of Budgets for the Recurrent and Development Votes for the County Assembly;
  2. Preparation of quarterly expenditure reports and forecasts as a basis for discussions with the County Controller of Budget for release of funds from the County Treasury Fund;
  3. Initiation of proposals seeking funds for additional expenditure and reallocation of voted funds during the year;
  4. Monitoring of expenditure and projects through vote controls, including program implementation on a periodic basis and ensuring that timely corrective action is taken.