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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
Pages
-
Detected or estimated
Status
Active
Document lifecycle
Active
Document lifecycle
Structure Detected
Chapters
0
Parts
11
Articles
4
Sections
219
Readiness
✓ Search Ready
✓ Citation Ready
✓ AI Retrieval Ready
Advanced: View Knowledge Units
Knowledge Unit #581
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
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
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
17 words
(9) Regulations may provide for the establishment, management, operation or
winding-up of county public funds under this section.
Knowledge Unit #585
16 words
(10) This section does not apply to the County Revenue Fund established under
section 109 of this Act.
Knowledge Unit #586
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
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
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
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
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.