77. Powers of the Cabinet Secretary to waive or vary tax, fees or charges 78. Kenya Revenue Authority to be collector of national government revenue Obligations of public officers

79. Public officers to comply with laws relating to national government resources Financial reporting by the National Treasury and national government entities

80. The National Treasury to prepare consolidated annual financial statements 81. Annual reporting by accounting officers

82. Annual reporting by receivers of revenue 5 No. 18 of 2012 Public Finance Management [Rev. 2020] 83. Accounting officer to prepare quarterly reports for national government entity

84. Administrators of national public funds to prepare annual financial statements 85. Quarterly reporting by administrators of national public funds Establishment and dissolution of state corporations and additional requirements for state corporations and government-linked corporations

86. Establishment and dissolution of a state corporation 87. Restrictions on national government investing in government-linked corporations

88. Cabinet Secretary in charge of state corporation to monitor its performance 89. Annual reporting by the Cabinet Secretary responsible for matters relating to public investments

90. Parliament may extend time limit 91. Definitions for purposes of sections 86, 87, 88 and 89 Resolution of operational and financial problems of national government entities and county governments

92. Responsibility for avoiding, identifying and resolving financial problems 93. Assessment of the need for intervention in accordance with Article 225 of the Constitution

94. Additional indicators of serious or persistent material breach 95. Stoppage of funds process in national government entity