ADVOKS GLOBAL · KENYA
Public Finance Management Act
148. Designation of accounting officers for county government entities by the County Executive Committee Member for finance
Edition: 2026-09-25 · In force
148. Designation of accounting officers for county government entities by the County Executive Committee Member for finance
(1)A County Executive Committee member for finance shall, except as otherwise provided by law, in writing designate accounting officers to be responsible for managing the finances of the county government entities as is specified in the designation.(2)Except as otherwise stated in other legislation, the person responsible for the administration of a county government entity, shall be the accounting officer responsible for managing the finances of that entity.(3)A County Executive Committee member for finance shall ensure that each county government entity has an accounting officer in accordance with Article 226 of the Constitution.(4)The Clerk to the county assembly shall be the accounting officer of the county assembly.(5)A county government may, in order to promote efficient use of the county resources, adopt, subject to approval by the county assembly, a centralised county financial management service.