Quick Answer
Several independent bodies keep public spending in check: the Treasury plans it, the Controller of Budget approves money leaving public accounts, and the Auditor-General checks afterwards how it was spent — with Parliament and county assemblies overseeing throughout.
Key facts
- The National Treasury plans and manages the budget.
- The Controller of Budget approves withdrawals from public funds.
- The Auditor-General audits how public money was actually spent.
- Parliament and county assemblies approve budgets and demand answers.
The National Treasury: the planner
The National Treasury prepares the budget and manages national public finance; at county level, county treasuries do the same. It is the office that plans how money will be raised and spent.
The Controller of Budget: the gatekeeper
The Controller of Budget (Article 228) oversees how national and county budgets are implemented by authorising withdrawals from public funds. It will not release money unless the withdrawal is authorised by law, and it reports to Parliament every four months. This is an in-year control — before money is spent.
The Auditor-General: the after-the-fact check
The Auditor-General (Article 229) audits the accounts of national and county governments and all public bodies, then reports to Parliament and county assemblies on whether money was used lawfully and effectively. This check comes after the money has been spent.
Parliament and county assemblies: the overseers
Elected assemblies approve the budget in the first place, then scrutinise the reports of the Controller of Budget and the Auditor-General, and can summon officials to explain how funds were used.
Why this matters to you
Knowing who does what tells you whose report to read when you want to know whether public money was spent properly — the Controller stops unlawful withdrawals; the Auditor-General exposes waste after the fact.
Frequently asked questions
What is the difference between the Controller of Budget and the Auditor-General?
The Controller of Budget approves money going out (in-year); the Auditor-General audits how it was spent (after the fact).
Who approves withdrawals from public funds?
The Controller of Budget.
Who audits government spending?
The Auditor-General, who reports to Parliament and county assemblies.
Sources & references
- Constitution of Kenya 2010, Articles 228 and 229, Chapter Twelve — klrc.go.ke
- Public Finance Management Act, 2012 — kenyalaw.org