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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 #791
46 words
167. Annual reporting by Administrators of county public funds
(1) The administrator of a county public fund established by the Constitution,
an Act of Parliament or county legislation shall prepare financial statements for
the fund for each financial year in a form prescribed by the Accounting Standards
Board.
Knowledge Unit #792
28 words
(2) In preparing a financial statement for a county public fund, the administrator
shall ensure that the report contains information on the financial and non-financial
performance of the fund.
Knowledge Unit #793
32 words
(3) Not later than three months after the end of each financial year, the
administrator of a county public fund shall submit the financial statements prepared
under this section to the Auditor General.
Knowledge Unit #794
19 words
(4) The administrator shall submit a copy of the report to the County Executive
Committee member responsible for the fund.
Knowledge Unit #795
43 words
168. Quarterly reporting by administrators of county public funds
(1) The administrator of a county public fund established by the Constitution, an
Act of Parliament or county legislation, shall prepare quarterly financial statements
for the fund in a form prescribed by the Accounting Standards Board.
Knowledge Unit #796
29 words
(2) In preparing a quarterly financial statement for a county public fund, the
administrator shall ensure that the report contains information on the financial and
non-financial performance of the fund.
Knowledge Unit #797
37 words
(3) Not later than fifteen days after the end of each quarter, the administrator
shall submit the quarterly report to the County Treasury and a copy to the Controller
of Budget.
Financial management in urban areas and cities
Knowledge Unit #798
26 words
169. Application of this part to urban areas and cities
(1) This part applies to urban areas and cities as defined in the Urban Areas
and Cities Act, 2011.
Knowledge Unit #799
27 words
(2) For purposes of this Act, all provisions of this Act that apply to county
government entities shall apply to urban areas and cities, unless expressly stated
otherwise.
Knowledge Unit #800
75 words
170. Accounting Officer of urban area or city
The accounting officer for an urban area or city shall be designated as provided
in section 148 of this Act, and as accounting officer shall—
(a) exercise the functions and powers assigned to an accounting officer
in terms of this Act; and
(b) be responsible and accountable to the county assembly for the
financial management and administration of the urban area or city.
104
[Rev. 2020]
Public Finance Management
No. 18 of 2012