Finance, Economics Planning and Revenue Management

County Executive Committee Member (CECM) – Finance, Economics Planning and Revenue Management

Designation of accounting officers for county government entities by the County Executive Committee Member for finance.

148. (1) A County Executive Committee member for finance shall, except as otherwise provided by law, in writing designate accounting officers to be responsible for managing the finances of the county government entities as is specified in the designation.

(2) Except as otherwise stated in other legislation, the person responsible for the administration of a county government entity, shall be the accounting officer responsible for managing the finances of that entity.

(3) A County Executive Committee member for finance shall ensure that each county government entity has an accounting officer in accordance with Article 226 of the Constitution.

(4) The Clerk to the county assembly shall be the accounting officer of the county assembly.

(5) A county government may, in order to promote efficient use of the county resources, adopt, subject to approval by the county assembly, a centralised county financial management service.

36. Functions of the executive committee

(1) In addition to the functions provided under Article 183 of the Constitution, a county executive committee shall—

(a) supervise the administration and delivery of services in the county and all decentralized units and agencies in the county;

(b) perform any other functions conferred on it by the Constitution or national legislation; and

(c) carry out any function incidental to any of the assigned functions.

(2) In the performance of its functions, a county executive committee shall have power to determine its own programme of activities and every member of the committee shall observe integrity and disclosure of interest in any matter before the committee.

Article 183. Functions of County Executive Committees

(1) A county executive committee shall–

• (a) implement county legislation;
• (b) implement, within the county, national legislation to the extent that the legislation so requires;
• (c) manage and coordinate the functions of the county administration and its departments; and
• (d) perform any other functions conferred on it by this Constitution or national legislation.

(2) A county executive committee may prepare proposed legislation for consideration by the county assembly.

(3) The county executive committee shall provide the county assembly with full and regular reports on matters relating to the county.

Chief Officer (s) – Finance, Economics Planning and Revenue Management

Responsibilities of accounting officers designated for county government entities.

149. (1) An accounting officer is accountable to the county assembly for ensuring that the resources of the entity for which the officer is designated are used in a way that is—

(a) lawful and authorised; and

(b) effective, efficient, economical and transparent.

(2) In carrying out a responsibility imposed by subsection (1), an accounting officer shall, in respect of the entity concerned—

(a) ensure that all expenditure made by the entity complies with subsection (1);

(b) ensure that the entity keeps financial and accounting records that comply with this Act;

(c) ensure that all financial and accounting records that the entity keeps in any form including in electronic form are adequately protected and backed up;

(d) ensure that all contracts entered into by the entity are lawful and are complied with;

(e) ensure that all applicable accounting procedures are followed when acquiring or disposing of goods and services and that, in the case of goods, adequate arrangements are made for their custody, safe guarding and maintenance;

(f) bring a matter to the attention of the County Executive Committee member responsible for the entity if, in the accounting officer’s opinion a decision or policy or proposed decision or policy of the entity may result in resources being used in a way that is contrary to subsection (1);

(g) prepare a strategic plan for the entity in conformity with the medium term fiscal framework and financial objectives of the county government;

(h) prepare estimates of expenditure of the entity in conformity with the strategic plan referred to in paragraph (g);

(i) submit the estimates of an entity, which is not a county corporation, to the County Executive Committee member for finance;

(j) submit the estimates of an entity, which is a county corporation, to the executive committee member responsible for the entity who, after approving it, shall forward it to the County Executive Committee member for finance;

(k) not later than three months after the end of each financial year, prepare annual financial statements for that financial year and submit them to the Auditor-General for audit, with a copy to the County Treasury;

(l) try to resolve any issues resulting from an audit that remain outstanding;

(m) manage the assets of the entity to ensure that it receives value for money when acquiring, using or disposing of its assets;

(n) dispose of assets at the most competitive price and at the lowest possible cost ensuring that the proceeds from all asset disposals are deposited in a bank account of the entity;

(o) ensure that the respective county government entity has adequate systems and processes in place to plan for, procure, account for, maintain, store and dispose of assets, including an asset register that is current, accurate and available to the relevant County Treasury or the Auditor- General;

(p) provide the County Treasury with any information it requires to fulfil its functions under this Act;

(q) provide information on any frauds, losses, or any violations of subsection (1) and provide explanations for the actions taken to prevent similar conduct in future; and

(r) carry out such other responsibilities as may be specified in regulations by the County Executive Committee member for finance.

(3) Not later than three months after the county assembly has adopted a report by a committee of the county assembly with respect to a report submitted by the Controller of Budget under Article 228(6) of the Constitution, an accounting officer shall, for each entity for which the officer is designated—

(a) prepare a report on actions taken by the entity to implement any recommendations made in the committee’s report as adopted by the county assembly; and

(b) submit the report to the county assembly with a copy to the County Treasury.

(4) Not later than one month after receiving a report by an accounting officer under subsection (3), the County Treasury shall submit to the county assembly the accounting officer’s report and any comments on the report by the County Treasury.

(5) The report referred to in subsection (3) shall be published and publicised.

• Developing and implementing financial and economic policies in the county.
• Generation of the County Finance management bills
• Preparing the annual budget for the county and coordinating the implementation of the same
• Mobilizing resources for funding the budgetary requirements of the county government
• Managing the county government’s public debt
• Consolidating the annual appropriation accounts and other financial statements of the county government
• Acting as the custodian of the County government assets
• Ensuring compliance with accounting standards prescribed and published by the Accounting Standards Board
• Ensuring proper management and control of the finances of the county government
• Maintaining proper accounts and other records in respect of the County Revenue Fund, Emergencies Fund, and other public funds
• Monitoring the county government entities to ensure proper accountability for the expenditure of funds
• Assisting county government entities to develop their capacity
• Providing National Treasury with information which it may require
• Issuing circulars with respect to financial matters relating to county government entities
• Advising the county government entities, the County Executive and county assembly on financial matters
• Strengthening financial and fiscal relations between national and county governments
• Reporting regularly to the county assembly on the implementation of the county budget