ADVOKS GLOBAL · KENYA
Public Finance Management Act
178. Conditions in which urban areas or cities may receive grants
Edition: 2026-09-25 · In force
178. Conditions in which urban areas or cities may receive grants
(1)An urban area or city may receive a grant or donation from a development partner only with the approval of the County Executive Committee member for finance concerned, and only as provided under section 138 of this Act.(2)The grants referred to in subsection (1) shall be expended in accordance with the strategic plan as provided for under section 175.(3)As soon as possible after receiving the grant or donation, the recipient shall notify the County Executive Committee member for finance and the Cabinet Secretary of the receipt.(4)If a project that is being financed by a grant or donation from a development partner requires county government funding, the project may only be started when—(a)the required funding has been appropriated in accordance with this Act or is otherwise authorised by legislation; or(b)the County Executive Committee member for finance has given a written authorisation for the project to begin.(5)The recipient of a grant or donation from a development partner shall record the amount or value of the grant or donation in its accounts.(6)Subject to Article 229(4) of the Constitution, the recipient of a grant or donation from a development partner shall administer and account for the grant or donation by using government financial and accounting laws, rules and regulations and, administrative procedures, accounting and auditing procedures, or any of its financial accounting rules and procedures for accounting for the receipt or expenditure of money that are specified in, or referred to, in any agreement between the recipient and the development partner.(7)The County Executive Committee member for finance may in addition to the audit above, permit a donor of a grant to audit such funds on the basis of its own financial accounting rules.