Related documents
- Is amended by 24th Annual Supplement
- Is amended by Constitutional Offices (Remuneration) Act
- Is amended by Government Financial Management Act
- Is amended by State Corporations Act

LAWS OF KENYA
EXCHEQUER AND AUDIT ACT
CAP. 412
- Assented to on 31 May 1955
- Commenced on 1 June 1955
- [Amended by Missing ACT (Act No. 39 of 1956) on 1 January 1956]
- [Amended by Exchequer and Audit (Amendment) Act, 1960 (Act No. 29 of 1960) on 30 August 1960]
- [Amended by Civil Contingencies Fund Act (Act No. 20 of 1961) on 21 November 1961]
- [Amended by Missing Act (Act No. 36 of 1962) on 1 January 1962]
- [Amended by Kenya (Amendment of Laws) (Written Laws) Order, 1963 (Legal Notice 2 of 1964) on 12 December 1963]
- [Amended by Kenya (Amendment of Laws) (Miscellaneous Amendments) (No.7) Order, 1964 (Legal Notice 374 of 1964) on 12 December 1963]
- [Amended by Exchequer and Audit (Amendment) Act, 1966 (Act No. 6 of 1966) on 8 March 1966]
- [Amended by Constitutional Offices (Remuneration) Act (Cap. 423) on 30 December 1968]
- [Amended by Transfer of Functions (Audit of Accounts) Regulations, 1970 (Legal Notice 36 of 1970) on 6 March 1970]
- [Amended by Statute Law (Miscellaneous Amendments) Act, 1970 (Act No. 11 of 1970) on 7 August 1970]
- [Amended by Statute Law (Miscellaneous Amendments) Act, 1976 (Act No. 6 of 1976) on 4 June 1976]
- [Amended by Finance Act, 1978 (Act No. 8 of 1978) on 16 June 1978]
- [Amended by Statute Law (Miscellaneous Amendments) (Act No. 6 of 1979) on 11 May 1979]
- [Amended by Exchequer and Audit (Amendment) Act, 1985 (Act No. 12 of 1985) on 13 September 1985]
- [Amended by State Corporations Act (Cap. 446) on 1 November 1986]
- [Amended by Statute Law (Miscellaneous Amendments) Act, 1987 (Act No. 22 of 1987) on 31 December 1987]
- [Amended by Finance Act, 2000 (Act No. 9 of 2000) on 15 June 2000]
- [Amended by Statute Law (Miscellaneous Amendments) Act, 2002 (Act No. 2 of 2002) on 7 June 2002]
- [Amended by Finance Act, 2002 (Act No. 7 of 2002) on 13 June 2002]
- [Amended by Public Audit Act (Act No. 12 of 2003) on 9 January 2004]
- [Amended by Government Financial Management Act (Act No. 5 of 2004) on 1 November 2005]
- [Amended by Public Procurement and Disposal Act, 2003 (Act No. 3 of 2005) on 1 January 2007]
- [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
Part I – PRELIMINARY
1. Short title
This Act may be cited as the Exchequer and Audit Act.2. Interpretation
In this Act, unless the context otherwise requires—"accounting officer" means any person appointed by the Treasury and charged with the duty of accounting for any service in respect of which moneys have been appropriated by Parliament or any person to whom issues are made from the exchequer account;"appropriate Minister" means the Minister administering any Act or other written law under which a state corporation is established;"appropriation act" means an Act to apply a sum out of the Consolidated Fund to the service of a financial year;"Auditor-General (Corporations)" deleted by Act No. 2 of 2002, Sch.;"Consolidated Fund" deleted by Act No. 5 of 2004, Second Sch.;"Consolidated Fund Service" means a service the expense of which is charged on and payable from the consolidated fund under or by virtue of any Act other than an appropriation Act;"Controller and Auditor-General" means the person appointed as such under section 105 of the Constitution;"exchequer account" deleted by Act No. 5 of 2004, Second Sch.;"Investment officer" means the officer designated as such in the Treasury;"Investment Secretary" means the officer designated as such in the Treasury;"officer" means any person in the employment of the Government;"period of account" deleted by Act No. 12 of 2003, Second Sch.;"Public Accounts Committee" means the Select Committee of the National Assembly designated by that name;"Public Investments Committee" means the Select Committee of the National Assembly designated by that name;"public moneys" includes—Part II – CONTROL AND MANAGEMENT OF PUBLIC FINANCES
3. [Deleted by Act No. 5 of 2004, 2nd Sch.]
4. [Deleted by Act No. 5 of 2004, 2nd Sch.]
5. [Deleted by Act No. 5 of 2004, 2nd Sch.]
5A. [Deleted by Act No. 3 of 2005, s. 143.]
6. [Deleted by Act No. 5 of 2004, 2nd Sch.]
Part III – CONTROLLER AND AUDITOR-GENERAL
7. [Repealed by Act No. 64 of 1968, s. 4.]
8. [Repealed by Act No. 12 of 2003, 2nd Sch.]
9. [Repealed by Act No. 12 of 2003, 2nd Sch.]
Part IV – COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES
10. [Deleted by Act No. 5 of 2004, Second Sch.]
11. [Deleted by Act No. 5 of 2004, Second Sch.]
12. [Deleted by Act No. 5 of 2004, Second Sch.]
13. [Deleted by Act No. 5 of 2004, Second Sch.]
14. [Deleted by Act No. 5 of 2004, Second Sch.]
15. [Deleted by Act No. 5 of 2004, Second Sch.]
16. [Deleted by Act No. 5 of 2004, Second Sch.]
17. [Deleted by Act No. 5 of 2004, Second Sch.]
Part V – THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY
18. Deleted by Act No. 12 of 2003, Second Sch.
19. Deleted by Act No. 12 of 2003, Second Sch.
20. Deleted by Act No. 12 of 2003, Second Sch.
21. Deleted by Act No. 12 of 2003, Second Sch.
Part VI – AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES
22. Deleted by Act No. 12 of 2003, Second Sch.
23. Deleted by Act No. 12 of 2003, Second Sch.
24. Deleted by Act No. 12 of 2003, Second Sch.
25. Deleted by Act No. 12 of 2003, Second Sch.
26. Deleted by Act No. 12 of 2003, Second Sch.
26A. Deleted by Act No. 12 of 2003, Second Sch.
27. Deleted by Act No. 12 of 2003, Second Sch.
28. Deleted by Act No. 12 of 2003, Second Sch.
Part VII – CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS
29. Deleted by Act No. 12 of 2003, Second Sch.
30. Deleted by Act No. 12 of 2003, Second Sch.
30A. Deleted by Act No. 12 of 2003, Second Sch.
30B. Deleted by Act No. 12 of 2003, Second Sch.
31. Deleted by Act No. 12 of 2003, Second Sch.
32. Deleted by Act No. 12 of 2003, Second Sch.
Part VIII – GENERAL PROVISIONS
33. Deleted by Act No. 5 of 2004, Second Sch.
34. Deleted by Act No. 5 of 2004, Second Sch.
35. Deleted by Act No. 5 of 2004, Second Sch.
36. Deleted by Act No. 5 of 2004, Second Sch.
History of this document
31 December 2022 this version
Revised by
24th Annual Supplement
01 January 2007
Amended by
Public Procurement and Disposal Act, 2003
01 November 2005
Amended by
Government Financial Management Act
09 January 2004
Amended by
Public Audit Act
13 June 2002
Amended by
Finance Act, 2002
07 June 2002
15 June 2000
Amended by
Finance Act, 2000
31 December 1987
01 November 1986
Amended by
State Corporations Act
13 September 1985
Amended by
Exchequer and Audit (Amendment) Act, 1985
11 May 1979
Amended by
Statute Law (Miscellaneous Amendments)
16 June 1978
Amended by
Finance Act, 1978
04 June 1976
07 August 1970
06 March 1970
30 December 1968
Amended by
Constitutional Offices (Remuneration) Act
08 March 1966
Amended by
Exchequer and Audit (Amendment) Act, 1966
12 December 1963
01 January 1962
Amended by
Missing Act
21 November 1961
Amended by
Civil Contingencies Fund Act
30 August 1960
Amended by
Exchequer and Audit (Amendment) Act, 1960
01 January 1956
Amended by
Missing ACT
01 June 1955
Commenced
31 May 1955
Assented to
Cited documents 2
Act 2
1. | State Corporations Act | 158 citations |
2. | Government Financial Management Act | 42 citations |
Documents citing this one 20
Judgment 9
Act 8
1. | Kenya Information and Communications Act | 615 citations |
2. | Retirement Benefits Act | 188 citations |
3. | Medical Laboratory Technicians and Technologists Act | 20 citations |
4. | Bukura Agricultural College Act | 18 citations |
5. | Certified Public Secretaries of Kenya Act | 17 citations |
6. | Kenya Broadcasting Corporation Act | 11 citations |
7. | Kenya Medical Training College Act | 7 citations |
8. | Co-operative College of Kenya Act | 4 citations |
Legal Notice 3
1. | The Statutory Instruments (Exemption from Expiry) Regulations | 1 citation |
2. | Kenyatta International Conference Centre Order | |
3. | The Statutory Instruments (Exemption from Expiry) Regulations |