ADVOKS GLOBAL · KENYA
Public Finance Management Act
105. Powers of a County Treasury
Edition: 2026-09-25 · In force
105. Powers of a County Treasury
(1)A County Treasury has such powers as are necessary to enable it to carry out its functions and responsibilities under this Act including—(a)with prior notice, access any system of public financial management used by any of the county government entities and the internal controls used to monitor the system;(b)taking appropriate measures, including the stoppage of funds, to deal with any failure of a county government entity to comply with this Act;(c)with prior notice, accessing the premises of a county government entity and inspecting all records and other documents relating to the financial affairs of that county government entity, kept by that entity;(d)requiring county government entities to comply with all applicable norms or standards regarding accounting practices, budget classification systems and other public financial management systems as prescribed by the Accounting Standards Board;(e)requiring any public officer employed by a county government or county government entity to provide explanations, information and assistance in respect to matters relating to the county government’s public finances:Provided that a person providing the information shall not be liable if at the time of providing the information, that person, in writing, objected to providing such information on grounds that the information may incriminate him or her;(f)issuing guidelines to accounting officers for the county government entities, or public officers employed by those entities, with respect to the financial affairs of that Government or those entities, and monitoring compliance with those guidelines; and(g)ensuring that county government entities operate a financial management system that complies with national standards as prescribed by the Accounting Standards Board.(2)A County Treasury may, in writing, authorise any of its officers to carry out a specified responsibility, or exercise a specified power, on its behalf.(3)When carrying out a responsibility, or exercising a power, on behalf of a County Treasury, an authorised officer shall, if requested to do so by the person in relation to whom the responsibility or power is being carried out or exercised, produce the officer’s authorisation for inspection and failure to comply with such a request invalidates any subsequent action purporting to be taken under the authority of the authorisation.(4)An authorisation given under subsection (3) remains in force for such period as is specified in it or, if no such period is specified, until it is revoked by the County Treasury concerned.(5)A County Treasury may, in writing, revoke or vary an authorisation given under subsection (3).