PART VIII – MISCELLANEOUS PROVISIONS Powers of the Cabinet Secretary to make regulations. 205. (1) The Cabinet Secretary may make regulations, not inconsistent with this Act respecting any matter that is necessary or convenient to be prescribed under this Act or for the carrying out or giving effect to this Act. (2) In making regulations under this Act, the Cabinet Secretary shall consult the Intergovernmental Budget and Economic Council. (3) A provision of a regulation may— (a) apply generally or be limited in its application; (b) apply differently according to different factors; (c) authorise any matter or thing to be done from time to time; or (d) do any combination of those things.

(4) Regulations under subsection (1) shall not take effect unless approved by a resolution passed by Parliament. (5) Regulations approved under subsection (4) shall take effect on the day after the date on which both Houses approved them or, if a later date is specified in the regulations, on that later date. (6) If a House of Parliament does not make a resolution either approving or rejecting any regulations within fifteen sitting days after submission to it for approval, the House shall be deemed to have approved those regulations. Protection of public officers from liability. 206. Nothing done by any authorised person or public The Public Finance Management Act, 2012 181 officer working under the instructions of the National Treasury or County Treasury, if done in good faith, for the purposes of executing the powers, functions or duties of the National Treasury or County Treasury under the Constitution or this Act, renders that person or public officer personally liable for any action, claim or demand. Public participation. 207. (1) Regulations may provide for participatory governance for purposes of this Act.

(2) Regulations made under this section may provide for the following matters- (a) structures for participation; (b) mechanisms, processes and procedures for participation; (c) receipt, processing and consideration of petitions, and complaints lodged by members of the community; (d) notification and public comment procedures; (e) public meetings and hearings; (f) special needs of people who cannot read or write, people with disabilities, women and other disadvantaged groups; (g) matters with regard to which community participation is encouraged; (h) the rights and duties of members of community; and (i) any other matter that enhances community participation. Repeal of certain Acts. No. 5 of 2009. No. 5 of 2004. Cap. 420. No. 17 of 2011. No. 18 of 2011. Cap. 422.

208. The following Acts are repealed— (a) the Fiscal Management Act; (b)the Government Financial Management Act; (c) the Internal Loans Act; (d) the Contingencies Fund and County Emergency Funds Act; 2011; (e) the National Government Loans Guarantee Act, 2011; and (f) the External Loans and Credits Act. The Public Finance Management Act, 2012 182 Consequential amendments to other Acts. 209. The Acts specified in the First Schedule are amended in the manner specified in that Schedule. Savings and transitional provisions. 210. The savings and transitional provisions specified in the Second Schedule have effect. FIRST SCHEDULE (s. 209) CONSEQUENTIAL AMENDMENTS TO OTHER ACTS Amendment of

section 3 of Cap. 2. 1. Section 3 of the Interpretation and General Provisions Act is amended— (a) by deleting the definition “accounting officer” and replacing it with the following— “accounting officer” has the meaning given by section 2(1) of the Public Finance Management Act, 2012;” (b) in the definition “Consolidated Fund”, by deleting the words “of Kenya”; (c) by deleting the definition of “the Constitution” and replacing it with the following- “Constitution” means the Constitution of Kenya, 2010 adopted and enacted by the people of Kenya and published in the Gazette on the 27th August 2010; and (d) by deleting the definition of “receiver of revenue” and replacing it with the following— “receiver of revenue”— (i) in relation to national government revenue, means a receiver of national revenue designated under section 75 of the Public Finance Management Act, 2012; and (ii) in relation to county government revenue, means a receiver of county revenue designated under section 157 of the Public Finance Management Act, 2012; (e) by deleting the definition “the Treasury” and replacing it with the following— The Public Finance Management Act, 2012 183 “National Treasury” means the National Treasury established by section 11 of the Public Finance Management Act, 2012”; (f) in the definition “written law”— (i) by deleting the expression“or” in paragraph (b); (ii) by inserting the expression“or” at the end of paragraph (c), and (iii) by adding the following paragraph after paragraph (c)— “(d) any county legislation as defined in Article 260 of the Constitution,” Amendment of Cap.

101. 2. The Permanent Secretary to the Treasury (Incorporation) Act is amended by deleting “Permanent Secretary” wherever occurring and substituting it with “Cabinet Secretary”. Amendment of section 20(1) of Urban Areas and Cities Act, 2011. 3. Section 20(l)(l) of the Urban Areas and Cities Act 2011 is deleted and replaced by the following— “prepare and submit its annual budget estimates to the relevant County Treasury for consideration and submission to the County Assembly for approval as part of the annual County Appropriation Bill”. SECOND SCHEDULE (s. 210) SAVINGS AND TRANSITIONAL PROVISIONS Deployment of staff to county government.

1. On the commencement of this Act, and in line with Article 262 (15) of the Constitution, the National Treasury shall prior to the establishment of the county government, deploy such staff to that county as may be necessary to support the county in — (a) carrying out its responsibilities under this Act; and (b) performing its functions under the Constitution relating to matters of public finance. The Public Finance Management Act, 2012 184 Performance of functions of Accounting Standards Board. 2. On the commencement of this Act, and pending the establishment of the Accounting Standards Board, the functions of the Board as provided for under this Act shall continue to be performed by the relevant National Treasury department. Abolition of Treasury. 3.(1) On the commencement of this Act— (a) the office known as the Treasury, as in existence immediately before that commencement, is abolished: and (b) subject to this Act, the National Treasury becomes responsible for any matter for which the Treasury was responsible but which was not completed before that commencement.

(2) On the commencement of this Act, all public officers employed in the Treasury as in existence immediately before that commencement, become public officers employed in the National Treasury on the same terms and conditions as those on which they were employed immediately before that commencement. (3) Any reference to the Treasury in a written law is to be read as a reference to the National Treasury. Principal Secretary to the National Treasury. 4. (1) On the commencement of this Act, any reference to the Principal Secretary to the National Treasury in a written law is to be read as a reference to the Permanent Secretary to the Treasury until the first election held under the Constitution. Accounting officers.

5. A person holding office as an accounting officer shall continue in office until the Cabinet Secretary designates otherwise. Receivers of revenue. 6. A person holding office as a receiver of revenue continues in office until the Cabinet Secretary designates otherwise. Contingencies Fund. Cap. 425. 7. (1) On the commencement of this Act— (a) the Civil Contingencies Fund in operation under the Civil Contingencies Fund Act is The Public Finance Management Act, 2012 185 abolished; and (b) any money held in that Fund is payable into the Contingencies Fund established by

Article 208 of the Constitution. (2) Any reference to the Civil Contingencies Fund in a written law is to be read as a reference to the Contingencies Fund established by Article 208 of the Constitution. Guarantee limit. No.18 of 2011. Cap. 461 8. Despite the repeal of the National Government Guarantee (Loans) Act, 2011, by this Act, the limit of contingent liability established by resolution of the National Assembly on the 16th June 2011 under that Act continues in effect, until such time as the National Assembly sets a financial limit under section 51 of this Act. Existing public funds. 9. Any public fund that was established before the coming into operation of this Act and was in existence immediately before the coming into operation of this Act is continued as a public fund under this Act. Existing regulations. 10. Any regulations, directions or instructions that were made or issued under legislation that is repealed by this Act and that were in force immediately before the coming into operation of this Act shall, so far as not inconsistent with this Act, remain in force until regulations or instructions under this Act come into force. Power to make savings and transitional regulations.