The role of the County Assembly in public finance management in Kenya is very important at the county government level. The County Assembly is one of the arms of the county government alongside the County Executive (and the County Public Service).
The County Assembly plays the role of public finance management through the County Budget and Appropriations Committee. The Committee plays the role of the County Assembly in the budget process in Kenya.
The Public Finance Management Act (PFM Act) states the role of the County Assembly in public finance management in Kenya. The Assembly also plays the oversight role of county finances in Kenya.
See the key budget documents in Kenya for more explanation on the documents mentioned below.
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County Assembly oversight of county finances In Kenya
The role of the County Assembly in the budget making process in Kenya is continuous. As mentioned earlier, the County Assembly plays the role of public finance management through the County Budget and Appropriations Committee.
The responsibilities of the County budget committee in public finance management in Kenya are to-
- discuss and review the County Fiscal Strategy Paper, the Budget Estimates and the Finance Bill and make recommendations to the County Assembly.
- provide general direction on budgetary matters;
- monitor all budgetary matters falling within the competence of the County Assembly under the Public Finance Management Act and report on those matters to the County Assembly;
- monitor adherence by the County Assembly, the county government and its entities to the principles of public finance and others set out in the Constitution, and to the fiscal responsibility principles of the PFM Act;
- examine financial statements and other documents submitted to the County Assembly and make recommendations to the County Assembly for improving the management of the county’s public finances;
- introduce the Appropriations Bill in the County Assembly.
Every County Assembly shall also stipulate the functions of the County budget committee in the Assembly’s Standing Orders. Some of these functions are as to:
- investigate, inquire into and report on all matters related to coordination, control and monitoring of the county budget;
- evaluate tax estimates, economic and budgetary policies and programmes with direct budget outlays.
- examine bills related to the county budget (including appropriations bills);
For more about the role of the County Assembly in public finance management in Kenya see the Public Finance Management Act(External Link).