Act No: CAP. 412
Act Title: EXCHEQUER AND AUDIT

An Act of Parliament to provide for the control and management of the public finances of Kenya; for the appointment terms of office, duties and powers of the controller and Auditor-General; for the collection, issue and payment of public moneys; for the audit of public accounts and the protection of public property; for the control of powers of statutory boards and commissions; and for matters connected therewith

[Act No. 13 of 1955, Act No. 39 of 1956, Act No. 29 of 1960, Act No. 20 of 1961, Act No. 36 of 1962, L.N. 2 of 1964, L.N. 374/1964, Act No. 6 of 1966, Act No. 64 of 1968, Act No. 11 of 1970, L.N. 36/1970, Act No. 6 of 1976, Act No. 8 of 1978, Act No. 6 of 1979, Act No. 12 of 1985, Act No. 11 of 1986, Act No. 22 of 1987, Act No. 9 of 2000, Act No. 2 of 2002, Act No. 7 of 2002, Act No. 12 of 2003, Act No. 5 of 2004, Act No. 3 of 2005.]

[ Date of commencement: 1st June, 1955. ]
[ Date of assent: 31st May, 1955. ]
PART I – PRELIMINARY
1.
Short title

This Act may be cited as the Exchequer and Audit Act.

2.
Interpretation

In this Act, unless the context otherwise requires—

“accounting officer” means any person appointed by the Treasury and charged with the duty of accounting for any service in respect of which moneys have been appropriated by Parliament or any person to whom issues are made from the exchequer account;

“appropriate Minister” means the Minister administering any Act or other written law under which a state corporation is established;

“appropriation act” means an Act to apply a sum out of the Consolidated Fund to the service of a financial year;

“Auditor-General (Corporations)” deleted by Act No. 2 of 2002, Sch.;

“Consolidated Fund” deleted by Act No. 5 of 2004, Second Sch.;

“Consolidated Fund Service” means a service the expense of which is charged on and payable from the consolidated fund under or by virtue of any Act other than an appropriation Act;

“Controller and Auditor-General” means the person appointed as such under section 105 of the Constitution;

“exchequer account” deleted by Act No. 5 of 2004, Second Sch.;

“Investment officer” means the officer designated as such in the Treasury;

_____________________________*The Permanent Secretary to the Treasury has been deputed to exercise and to perform on behalf of the Treasury the powers and duties conferred and imposed on the Treasury by this Act (L.N. 729/1961).

“Investment Secretary” means the officer designated as such in the Treasury;

“officer” means any person in the employment of the Government;

“period of account” deleted by Act No. 12 of 2003, Second Sch.;

“Public Accounts Committee” means the Select Committee of the National Assembly designated by that name;

“Public Investments Committee” means the Select Committee of the National Assembly designated by that name;

“public moneys” includes—

(a)

revenue;

(b)

any trust or other moneys held, whether temporarily or otherwise, by an officer in his official capacity, either alone or jointly with any other person, whether an officer or not;

“receiver of revenue” means any officer appointed by the Treasury for the collection of, and for the accounting for, such items of revenue as the Treasury may specify;

“revenue” means all tolls, taxes, imposts, rates, duties, fines, penalties, forfeitures, rents and dues and all other receipts of the Government, from whatever source arising, over which Parliament has power of appropriation;

“state corporation” has the meaning to it under section 2 of the State Corporations Act, 1986 (Cap. 446).

“Statutory board, commission or body” deleted by Act No. 11 of 1986, s. 31.
[Act No. 29 of 1960, s. 3, L.N. 374/1964, Act No. 64 of 1968, s. 4, Act No. 6 of 1976, Sch., Act No. 12 of 1985, s. 2, Act No. 11 of 1986, s. 31, Act No. 2 of 2002, Sch., Act No. 7 of 2002, s. 51, Act No. 12 of 2003, Second Sch., Act No. 5 of 2004, Second Sch.]

PART II – CONTROL AND MANAGEMENT OF PUBLIC FINANCES
3.

Deleted by Act No. 5 of 2004, Second Sch.

4.

Deleted by Act No. 5 of 2004, Second Sch.

5.

Deleted by Act No. 5 of 2004, Second Sch.

5A.

Deleted by Act No. 3 of 2005, s. 143.

6.

Deleted by Act No. 5 of 2004, Second Sch.

PART III – CONTROLLER AND AUDITOR-GENERAL
7.

Repealed by Act No. 64 of 1968, s. 4.

[Act No. 29 of 1960, s. 4, Act No. 36 of 1962, Sch., L.N. 374/1964, Sch., Act No. 64 of 1968, s. 4.]

8.

Repealed by Act No. 12 of 2003, Second Sch.

9.

Repealed by Act No. 12 of 2003, Second Sch.

PART IV – COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES
10.

Deleted by Act No. 5 of 2004, Second Sch.

11.

Deleted by Act No. 5 of 2004, Second Sch.

[Act No. 29 of 1960, s. 5, L.N. 374/1964, Sch.]

12.

Deleted by Act No. 5 of 2004, Second Sch.

[Act No. 29 of 1960, s. 6.]

13.

Deleted by Act No. 5 of 2004, Second Sch.

14

Deleted by Act No. 5 of 2004, Second Sch.

15.

Deleted by Act No. 5 of 2004, Second Sch.

[Act No. 29 of 1960, s. 7, L.N. 374/1964, Sch., Act No. 8 of 1978, s. 4.]

16.

Deleted by Act No. 5 of 2004, Second Sch.

17.

Deleted by Act No. 5 of 2004, Second Sch.

[Act No. 29 of 1960, s. 8, L.N. 374/1964, Sch.]

PART V – THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY [Act No. 29 of 1960, s.11.]
18.

Deleted by Act No. 12 of 2003, Second Sch.

[Act No. 7 of 2002, s. 52.]

19.

Deleted by Act No. 12 of 2003, Second Sch.

20.

Deleted by Act No. 12 of 2003, Second Sch.

21.

Deleted by Act No. 12 of 2003, Second Sch.

[Act No. 29 of 1960, s. 9, L.N. 374/1964, Sch., Act No. 6 of 1966, s. 2.]

PART VI – AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES
22.

Repealed by Act No. 12 of 2003, Second Sch.

[Act No. 29 of 1960, s. 10, L.N. 374/1964, Sch.]

23.

Deleted by Act No.12 of 2003, Second Sch.

[Act No. 29 of 1960, s. 12, L.N. 374/1964, Sch., Act No. 6 of 1976, Sch.]

24.

Deleted by Act No.12 of 2003, Second Sch.

[Act No. 29 of 1960, s. 13.]

25.

Deleted by Act No. 12 of 2003, Second Sch.

26.

Deleted by Act No. 12 of 2003, Second Sch.

[Act No. 29 of 1960, ss. 14,15, L.N. 374/1964, Sch., Act No. 6 of 1976, Sch.]

26A.

Deleted by Act No. 12 of 2003, Second Sch.

27.

Deleted by Act No. 12 of 2003, Second Sch.

[Act No. 29 of 1960, s. 14, L.N. 374/1964, Sch.]

28.

Deleted by Act No. 12 of 2003, Second Sch.

[Act No. 29 of 1960, s. 14, L.N. 374/1964, Sch., Act No. 11 of 1970, Sch.]

PART VII – CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS
29.

Deleted by No. 12 of 2003, Second Sch.

[Act No. 29 of 1960, s. 14, Act No. 11 of 1970, Sch., Act No. 12 of 1985, s. 3, Act No. 11 of 1986, s. 31, Act No. 22 of 1987, Sch., Act No. 2 of 2002, Sch.]

30.

Repealed by Act No. 11 of 1986, s. 31.

[Act No. 29 of 1960, s. 14, Act No. 12 of 1985, s. 3, Act No. 11 of 1986, s. 31.]

30B.
31.

Deleted by Act No. 12 of 2003, s. 31.

[Act No. 29 of 1960, s. 16, Act No. 2 of 2002, Sch.]

32.

Deleted by Act No. 12 of 2003, Second Sch.

PART VIII – GENERAL PROVISIONS
33.

Deleted by Act No. 5 of 2004, Second Sch.

34.

Deleted by Act No. 5 of 2004, Second Sch.

[Act No. 29 of 1960, s. 17.]

35.

Deleted by Act No. 5 of 2004, Second Sch.

36.

Deleted by Act No. 5 of 2004, Second Sch.

[Act No. 29 of 1960, s. 18.]