The Government Financial Management Act - Kenya Law Reports

LAWS OF KENYA The GovernmenT Financial manaGemenT acT Chapter 412B Revised edition 2009 (2004) Published by the National Council for Law Reporting with the Authority of the Attorney General www.kenyalaw.org CAP. 412B Government Financial Management2 [Rev. 2009 ChAPteR 412B the GOVeRNMeNt FINANCIAL MANAGeMeNt ACt ARRANGEMENT OF SECTIONS part I—prelImInary 1—Short title and commencement. 2—Definitions. part II—Overall management Of gOvernment fInanCe 3—Ministerial responsibility. 4—Treasury duties. 5—Treasury powers - government documents, etc. 6—Control of expenditures. 7—Purchase and capacity of official vehicles for certain Government officers. 8—Treasury directions to government officers. 9—Required public service offices. part III—exChequer aCCOunt and COnsOlIdated fund 10—Exchequer account. 11—Exchequer account not to be overdrawn. 12—Exchequer bank statements. 13—Payments into exchequer account. 14—Issue from exchequer account. 15—Approval of withdrawals

from Consolidated Fund. 16—Approval of withdrawals from Consolidated Fund for investments. part Iv—aCCOuntIng OffICers and reCeIvers Of revenue 17—Accounting officers, appointment. 18—Responsibilities of accounting officers. 19—Discipline, reporting of government officers. 20—Discipline, reporting of accounting officers. 21—Receivers of revenue, appointment. 22—Responsibilities of receivers of revenue. 23–Receipt of revenue by government officers. 24–Revenue from state corporations. www.kenyalaw.org Government Financial Management CAP. 412B 3Rev. 2009] part v—mIsCellaneOus prOvIsIOns relatIng tO gOvernment fInanCIal management 25—Duration of appropriations. 26—Special funds. 27—Administration of government money not for government purposes. 28—Format of estimates. 29—Reports on budgetary performance. 30—Bank accounts. 31—Cash advances (imprests). 32—Duties of government officers. 33—Personal liability for losses, etc. 34—Admissibility - printouts from electronic records. part vI—general 35—Regulations. 36—Offence - obstruction, etc. 37—Transitional provisions. 38—Exchequer and Audit amendments. 39—Other consequential amendments and repeals. First Schedule — Transitional provisions. Second Schedule — Amendments to the Exchequer and Audit Act. Third Schedule — Consequential Amendments and Repeals. www.kenyalaw.org CAP. 412B Government Financial Management4 [Rev. 2009 ChAPteR 412B the GOVeRNMeNt FINANCIAL MANAGeMeNt ACt Date of Assent: 31st December, 2004 Date of Commencement: 1st November, 2005. AN ACt of Parliament to provide for the management of government financial affairs, to make certain provisions with respect to the exchequer account and the Consolidated Fund, to provide for persons to be responsible for government resources and to provide for other related matters eNACteD by the Parliament of Kenya as follows:- part I—prelImInary 1. This Act may be cited as the Government Financial Management Act, 2004 and shall come into operation on 1st November, 2005. 2. In this Act, unless the context otherwise requires- “accounting officer” means an accounting officer appointed under section 17; “Consolidated Fund” means the Consolidated Fund of Kenya established by the Constitution; “exchequer account” means the exchequer account provided for under section 10; “government” includes the commissions established under the Constitution and the courts; “government money” means all money held by the government including any trust or other moneys held by a government officer in his official capacity, either alone or jointly with another person; “government officer” includes any public officer or official or employee of the government; “government revenue” means all revenue and receipts of the government; and 10 of 2006. Short title and commencement. L.N. 126/2005. Definitions. www.kenyalaw.org Government Financial Management CAP. 412B 5Rev. 2009] “receiver of revenue” means a receiver of revenue appointed under section 21. part II—Overall management Of gOvernment fInanCe 3. The Minister...

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