ADVOKS GLOBAL · KENYA
The Controller of Budget Regulations
11. Request for approval of withdrawal of funds under Article 223(1) of the Constitution
Edition: 2022-12-31 · In force
11. Request for approval of withdrawal of funds under Article 223(1) of the Constitution
(1)A request to the Controller of Budget by the National Treasury for approval for withdrawal of funds where the national government needs to spend money that has not been appropriated as envisaged under Article 223(1) of the Constitution shall be made in Requisition Form A as prescribed in the Schedule, supported by the following for justification of expenditure—(a)the request from the national government entity, together with reasons indicating that the amount appropriated is insufficient or a need has arisen for expenditure for a purpose for which no amount had been appropriated;(b)proposed source of funding for the additional expenditure;(c)an approval issued by the Cabinet Secretary for expenditure together with the justification for approval; and(d)national exchequer account balances and reconciled exchequer ledgers.(2)Where a request for approval for withdrawal of funds under supplementary appropriation has been submitted, the Controller of Budget shall consider the following factors—(a)the reason for the request was unforeseen and unavoidable in circumstances where no budget provision was made;(b)the need was unavoidable in circumstances where there is an existing budgetary provision which however is inadequate:Provided that the expenditure, although known when finalising the estimates of the original budget, could not be accommodated within allocations and tariff adjustments and price increases;(c)the historical trend of utilization of funds under supplementary appropriation under Article 223 by the respective national government entity;(d)that in any particular financial year, the national government may not spend more than ten per cent of the sum appropriated by Parliament for that financial year unless, in special circumstances, Parliament has approved a higher percentage; and(e)any other factors as may be relevant in the circumstance.(3)Where the Controller of Budget is not satisfied that the request for approval for withdrawal of funds complies with the law, he or she may decline to approve the requisition and give reasons thereof within seven days.(4)Where the Controller of Budget declines to approve the request of withdrawal of funds, the National Treasury may resubmit the request upon addressing the issues raised by the Controller of Budget.(5)Where the Controller of Budget is satisfied that the request complies with the law, he or she shall approve the request for withdrawal of funds and submit the approval, in Form B as prescribed in the Schedule, to the Central Bank of Kenya and a copy to the National Treasury.