Constitution of Kenya, 2010
135
(6) Parliament may renew a decision to stop the transfer of funds
but for no more than sixty days at a time.
(7) Parliament may not approve or renew a decision to stop the
transfer of funds unless—
(a) the Controller of Budget has presented a report on the matter
to Parliament; and
(b) the public entity has been given an opportunity to answer
the allegations against it, and to state its case, before the
relevant parliamentary committee.
226. (1) An Act of Parliament shall provide for—
(a) the keeping of financial records and the auditing of accounts
of all governments and other public entities, and prescribe
other measures for securing efficient and transparent fiscal
management; and
Accounts and audit
of public entities.
(b) the designation of an accounting officer in every public entity
at the national and county level of government.
(2) The accounting officer of a national public entity is
accountable to the National Assembly for its financial management,
and the accounting officer of a county public entity is accountable to
the county assembly for its financial management.
(3) Subject to clause (4), the accounts of all governments and
State organs shall be audited by the Auditor-General.
(4) The accounts of the office of the Auditor-General shall
be audited and reported on by a professionally qualified accountant
appointed by the National Assembly.
(5) If the holder of a public office, including a political office,
directs or approves the use of public funds contrary to law or instructions,
the person is liable for any loss arising from that use and shall make good
the loss, whether the person remains the holder of the office or not.
227. (1) When a State organ or any other public entity contracts Procurement of
for goods or services, it shall do so in accordance with a system that is public goods and
services.
fair, equitable, transparent, competitive and cost-effective.
(2) An Act of Parliament shall prescribe a framework within which
policies relating to procurement and asset disposal shall be implemented