ADVOKS GLOBAL · KENYA
Public Finance Management Act
136. Appropriation of money for county government purpose to lapse if unspent
Edition: 2026-09-25 · In force
136. Appropriation of money for county government purpose to lapse if unspent
(1)Subject to any other legislation, an appropriation that has not been spent at the end of the financial year for which it was appropriated lapses immediately at the end of that financial year.(2)If, at the end of a financial year, a county government entity is holding appropriated money that was withdrawn from the County Exchequer Account or the County Assembly Fund Account but has not been spent, it shall repay the unspent money to the County Exchequer Account or the County Assembly Fund Account as the case may be and prepare a refund statement which shall be forwarded to the Controller of Budget.