Public Finance Management Act of Kenya

E894074

Act of Parliament of Kenya public finance law

The Public Finance Management Act of Kenya is a key law that governs how public funds are raised, managed, and accounted for across national and county governments, defining the roles and responsibilities of financial authorities including the National Treasury.

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Statements (50)

Predicate	Object
instanceOf	Act of Parliament of Kenya ⓘ public finance law ⓘ
abbreviation	PFM Act NERFINISHED ⓘ
appliesTo	county governments of Kenya ⓘ national government of Kenya ⓘ
basedOn	Constitution of Kenya 2010 NERFINISHED ⓘ
country	Kenya ⓘ
definesRoleOf	Accounting Officers in national government ⓘ Auditor-General of Kenya NERFINISHED ⓘ Cabinet Secretary for the National Treasury NERFINISHED ⓘ Controller of Budget of Kenya NERFINISHED ⓘ County Executive Committee Members for Finance NERFINISHED ⓘ County Treasuries NERFINISHED ⓘ National Treasury of Kenya NERFINISHED ⓘ Receiver of Revenue ⓘ
enforcedBy	County Treasuries NERFINISHED ⓘ National Treasury of Kenya NERFINISHED ⓘ
establishes	Public Sector Accounting Standards framework in Kenya NERFINISHED ⓘ framework for county government budget process ⓘ framework for intergovernmental fiscal relations ⓘ framework for national government budget process ⓘ
governs	public finance in Kenya ⓘ
implements	public finance provisions of the Constitution of Kenya 2010 ⓘ
language	English ⓘ
objective	ensure effective and efficient use of public resources ⓘ ensure fiscal responsibility ⓘ promote accountability in public finance ⓘ promote transparency in public finance ⓘ
regulates	accounting for public funds in Kenya ⓘ budget execution in Kenya ⓘ budget preparation in Kenya ⓘ cash management in Kenya ⓘ financial reporting in Kenya ⓘ internal audit in public entities in Kenya ⓘ management of public assets in Kenya ⓘ management of public funds in Kenya ⓘ management of public liabilities in Kenya ⓘ procurement-related financial controls in Kenya ⓘ public debt management in Kenya ⓘ raising of public funds in Kenya ⓘ
requires	annual financial statements for county governments ⓘ annual financial statements for national government ⓘ audit of public accounts by Auditor-General ⓘ preparation of county fiscal strategy papers ⓘ preparation of national budget policy statement ⓘ regular financial reporting by public entities ⓘ submission of budget estimates to Parliament ⓘ submission of budget estimates to county assemblies ⓘ
sector	public finance management ⓘ
shortName	Public Finance Management Act NERFINISHED ⓘ

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Narok County Government → followsLegalFramework → Public Finance Management Act of Kenya ⓘ

Cabinet Secretary for the National Treasury → legalFramework → Public Finance Management Act of Kenya ⓘ