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The Controller of Budget Regulations, 2021

The Controller of Budget Regulations, 2021 provide a subsidiary framework that facilitates the exercise of the powers of the Controller of Budget. The objective of the Regulations is to set out the procedure for authorization of withdrawal of funds; enforcement of budgetary ceilings; monitoring, evaluating, reporting and making recommendations to the national and county governments on measures to improve budget implementation; preparation and submission of quarterly reports and special reports; conduct of investigations, handling of complaints and dispute resolution.

 

The provisions present a clear working guideline for the office all aimed at promoting fiscal discipline and equitable allocation of available resources and improving transparency and accountability in the Budget implementation process, particularly with the inception of the devolved system of government, which introduces an urgent need for strong expenditure control. This will help in the strengthening of the oversight institution and enhancing accountable public finance management.

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