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Finance · Mombasa County Assembly

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Knowledge Units 934 Structured sections prepared
Words Analysed 48,689 Approximate content size
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Chapters 0
Parts 11
Articles 4
Sections 219
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Knowledge Unit #581
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 116 · Subsection 6
56 words
(6) On the winding up of a county public fund— (a) the administrator of the fund shall pay any amount remaining in the fund into the County Exchequer Account; and (b) the County Executive Committee member for finance shall, with the approval of the county assembly, pay any deficit in the fund from the County Exchequer Account.
Knowledge Unit #582
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 116 · Subsection 7
57 words
(7) The administrator of a county public fund shall— (a) prepare accounts for the fund for each financial year; (b) not later than three months after the end of each financial year, submit financial statements relating to those accounts to the Auditor-General; and (c) present the financial statements to the county assembly. 77 No. 18 of 2012 Public Finance Management [Rev. 2020]
Knowledge Unit #583
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 116 · Subsection 8
41 words
(8) The administrator of a county public fund shall ensure that the accounts for the fund and the annual financial statements relating to those accounts comply with the accounting standards prescribed and published by the Accounting Standards Board from time to time.
Knowledge Unit #584
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 116 · Subsection 9
17 words
(9) Regulations may provide for the establishment, management, operation or winding-up of county public funds under this section.
Knowledge Unit #585
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 109 of this Act. · Subsection 10
16 words
(10) This section does not apply to the County Revenue Fund established under section 109 of this Act.
Knowledge Unit #586
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 109 of this Act. · Subsection 12
64 words
(11) The funds and usage of money through the funds shall be published and publicised. (12) In this section— “administrator”, in relation to a county public fund, means a person designated by the County Executive Committee member for finance under subsection (2) to administer the fund; “County public fund” means a public fund established under subsection (1). Responsibilities of county government with respect to the County Budget process
Knowledge Unit #587
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 117 · Subsection 1
49 words
117. County Treasury to prepare County Fiscal Strategy Paper (1) The County Treasury shall prepare and submit to the County Executive Committee the County Fiscal Strategy Paper for approval and the County Treasury shall submit the approved Fiscal Strategy Paper to the county assembly, by the 28th February of each year.
Knowledge Unit #588
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 117 · Subsection 2
19 words
(2) The County Treasury shall align its County Fiscal Strategy Paper with the national objectives in the Budget Policy Statement.
Knowledge Unit #589
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 117 · Subsection 3
39 words
(3) In preparing the County Fiscal Strategy Paper, the County Treasury shall specify the broad strategic priorities and policy goals that will guide the county government in preparing its budget for the coming financial year and over the medium term.
Knowledge Unit #590
Page - · Part IV – COUNTY GOVERNMENT RESPONSIBILITIES WITH · Article 119 of the Constitution in respect of the action taken to stop the transfer · Section 117 · Subsection 4
33 words
(4) The County Treasury shall include in its County Fiscal Strategy Paper the financial outlook with respect to county government revenues, expenditures and borrowing for the coming financial year and over the medium term.