ADVOKS GLOBAL · KENYA
The Controller of Budget Regulations
12. Request for approval of withdrawal of funds under section 135(1) of the Public Finance Management Act (Cap. 412A)
Edition: 2022-12-31 · In force
12. Request for approval of withdrawal of funds under section 135(1) of the Public Finance Management Act (Cap. 412A)
(1)A request to the Controller of Budget by a County Treasury for withdrawal of funds where a county government needs to spend money that has not been appropriated by a county appropriation Act as envisaged under section 135(1) of the Public Finance Management Act (Cap. 412A) 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 county government entity, together with reasons indicating that the amount appropriated is insufficient or a need has arisen for expenditure which no amount had been appropriated;(b)proposed source of funding for the additional expenditure;(c)approval issued by the County Executive Committee Member for expenditure together with the justification for approval; and(d)county 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 section 135 of the Public Finance Management Act (Cap. 412A) by the respective county government entity;(d)that in any particular financial year, a county government may not spend more than ten per cent of the sum appropriated by a County Assembly for that financial year unless, in special circumstances, the County Assembly 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 of withdrawal of funds complies with the law, he or she may decline to approve the request and give reasons thereof within seven days.(4)Where the Controller of Budget declines to approve the request of withdrawal of funds, a County 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 prescribed in the Schedule, to the Central Bank of Kenya and a copy to the respective County Treasury.