(2) The County Executive Committee shall observe principles of collective responsibility in exercising their functions under this Act.

(3) In making decisions a county assembly shall take cognisance of Article 216(2) of the Constitution.

103. Establishment of county treasuries (1) There is established for each county government, an entity to be known as County Treasury.

(2) The County Treasury shall comprise— (a) the County Executive Committee member for finance; (b) the Chief Officer; and (c) the department or departments of the County Treasury responsible for financial and fiscal matters.

(3) The County Executive Committee member for finance shall be the head of the County Treasury. Responsibilities and powers of a County Treasury

104. General responsibilities of a County Treasury (1) Subject to the Constitution, a County Treasury shall monitor, evaluate and oversee the management of public finances and economic affairs of the county government including— (a) developing and implementing financial and economic policies in the county; (b) preparing the annual budget for the county and co-ordinating the preparation of estimates of revenue and expenditure of the county government; (c) co-ordinating the implementation of the budget of the county government; (d) mobilising resources for funding the budgetary requirements of the county government and putting in place mechanisms to raise revenue and resources; (e) managing the county government’s public debt and other obligations and developing a framework of debt control for the county; (f) consolidating the annual appropriation accounts and other financial statements of the county government in a format determined by the Accounting Standards Board; (g) acting as custodian of the inventory of the county government’s assets except where provided otherwise by other legislation or the Constitution; (h) ensuring compliance with accounting standards prescribed and published by the Accounting Standards Board from time to time; (i) ensuring proper management and control of, and accounting for the finances of the county government and its entities in order to promote efficient and effective use of the county’s budgetary resources; (j) maintaining proper accounts and other records in respect of the County Revenue Fund, the County Emergencies Fund and other public funds administered by the county government; 71 No. 18 of 2012 Public Finance Management [Rev. 2020] (k) monitoring the county government’s entities to ensure compliance with this Act and effective management of their funds, efficiency and transparency and, in particular, proper accountability for the expenditure of those funds; (l) assisting county government entities in developing their capacity for efficient, effective and transparent financial management, upon request; (m) providing the National Treasury with information which it may require to carry out its responsibilities under the Constitution and this Act; (n) issuing circulars with respect to financial matters relating to county government entities; (o) advising the county government entities, the County Executive Committee and the county assembly on financial matters;

(p) strengthening financial and fiscal relations between the national government and county governments in performing their functions; (q) reporting regularly to the county assembly on the implementation of the annual county budget; and (r) taking any other action to further the implementation of this Act in relation to the county.

105. Powers of a County Treasury (1) A County Treasury has such powers as are necessary to enable it to carry out its functions and responsibilities under this Act including— (a) with prior notice, access any system of public financial management used by any of the county government entities and the internal controls used to monitor the system; (b) taking appropriate measures, including the stoppage of funds, to deal with any failure of a county government entity to comply with this Act; (c) with prior notice, accessing the premises of a county government entity and inspecting all records and other documents relating to the financial affairs of that county government entity, kept by that entity; (d) requiring county government entities to comply with all applicable norms or standards regarding accounting practices, budget classification systems and other public financial management systems as prescribed by the Accounting Standards Board; (e) requiring any public officer employed by a county government or county government entity to provide explanations, information and assistance in respect to matters relating to the county government’s public finances: Provided that a person providing the information shall not be liable if at the time of providing the information, that person, in writing, objected to providing such information on grounds that the information may incriminate him or her; (f) issuing guidelines to accounting officers for the county government entities, or public officers employed by those entities, with respect to the financial affairs of that Government or those entities, and monitoring compliance with those guidelines; and 72 [Rev. 2020] Public Finance Management No. 18 of 2012 (g) ensuring that county government entities operate a financial management system that complies with national standards as prescribed by the Accounting Standards Board.

(2) A County Treasury may, in writing, authorise any of its officers to carry out a specified responsibility, or exercise a specified power, on its behalf.

(3) When carrying out a responsibility, or exercising a power, on behalf of a County Treasury, an authorised officer shall, if requested to do so by the person in relation to whom the responsibility or power is being carried out or exercised, produce the officer’s authorisation for inspection and failure to comply with such a request invalidates any subsequent action purporting to be taken under the authority of the authorisation.