Exchequer and Audit Act

Cap. 412

This is the latest version of this Act.
Exchequer and Audit Act

LAWS OF KENYA

EXCHEQUER AND AUDIT ACT

CAP. 412

  • Assented to on 31 May 1955
  • Commenced on 1 June 1955
  1. [Amended by Missing ACT (Act No. 39 of 1956) on 1 January 1956]
  2. [Amended by Exchequer and Audit (Amendment) Act, 1960 (Act No. 29 of 1960) on 30 August 1960]
  3. [Amended by Civil Contingencies Fund Act (Act No. 20 of 1961) on 21 November 1961]
  4. [Amended by Missing Act (Act No. 36 of 1962) on 1 January 1962]
  5. [Amended by Kenya (Amendment of Laws) (Written Laws) Order, 1963 (Legal Notice 2 of 1964) on 12 December 1963]
  6. [Amended by Kenya (Amendment of Laws) (Miscellaneous Amendments) (No.7) Order, 1964 (Legal Notice 374 of 1964) on 12 December 1963]
  7. [Amended by Exchequer and Audit (Amendment) Act, 1966 (Act No. 6 of 1966) on 8 March 1966]
  8. [Amended by Constitutional Offices (Remuneration) Act (Cap. 423) on 30 December 1968]
  9. [Amended by Transfer of Functions (Audit of Accounts) Regulations, 1970 (Legal Notice 36 of 1970) on 6 March 1970]
  10. [Amended by Statute Law (Miscellaneous Amendments) Act, 1970 (Act No. 11 of 1970) on 7 August 1970]
  11. [Amended by Statute Law (Miscellaneous Amendments) Act, 1976 (Act No. 6 of 1976) on 4 June 1976]
  12. [Amended by Finance Act, 1978 (Act No. 8 of 1978) on 16 June 1978]
  13. [Amended by Statute Law (Miscellaneous Amendments) (Act No. 6 of 1979) on 11 May 1979]
  14. [Amended by Exchequer and Audit (Amendment) Act, 1985 (Act No. 12 of 1985) on 13 September 1985]
  15. [Amended by State Corporations Act (Cap. 446) on 1 November 1986]
  16. [Amended by Statute Law (Miscellaneous Amendments) Act, 1987 (Act No. 22 of 1987) on 31 December 1987]
  17. [Amended by Finance Act, 2000 (Act No. 9 of 2000) on 15 June 2000]
  18. [Amended by Statute Law (Miscellaneous Amendments) Act, 2002 (Act No. 2 of 2002) on 7 June 2002]
  19. [Amended by Finance Act, 2002 (Act No. 7 of 2002) on 13 June 2002]
  20. [Amended by Public Audit Act (Act No. 12 of 2003) on 9 January 2004]
  21. [Amended by Government Financial Management Act (Act No. 5 of 2004) on 1 November 2005]
  22. [Amended by Public Procurement and Disposal Act, 2003 (Act No. 3 of 2005) on 1 January 2007]
  23. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
An Act of Parliament to provide for the control and management of the public finances of Kenya; for the appointment terms of office, duties and powers of the controller and Auditor-General; for the collection, issue and payment of public moneys; for the audit of public accounts and the protection of public property; for the control of powers of statutory boards and commissions; and for matters connected therewith
*The Permanent Secretary to the Treasury has been deputed to exercise and to perform on behalf of the Treasury the powers and duties conferred and imposed on the Treasury by this Act (L.N. 729/1961).

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—
(a)revenue;
(b)any trust or other moneys held, whether temporarily or otherwise, by an officer in his official capacity, either alone or jointly with any other person, whether an officer or not;
"receiver of revenue" means any officer appointed by the Treasury for the collection of, and for the accounting for, such items of revenue as the Treasury may specify;"revenue" means all tolls, taxes, imposts, rates, duties, fines, penalties, forfeitures, rents and dues and all other receipts of the Government, from whatever source arising, over which Parliament has power of appropriation;"state corporation" has the meaning to it under section 2 of the State Corporations Act, 1986 (Cap. 446);"Statutory board, commission or body" deleted by Act No. 11 of 1986, s. 31.[Act No. 29 of 1960, s. 3, L.N. 374/1964, Act No. 64 of 1968, s. 4, Act No. 6 of 1976, Sch., Act No. 12 of 1985, s. 2, Act No. 11 of 1986, s. 31, Act No. 2 of 2002, Sch., Act No. 7 of 2002, s. 51, Act No. 12 of 2003, Second Sch., Act No. 5 of 2004, Second Sch.]

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.

FIRST SCHEDULE [s. 55]

TRANSITIONAL PROVISIONS

1.Audit, etc., for past financial year
(1)This paragraph applies with respect to the financial year immediately preceding the financial year in which this Act comes into operation.
(2)Parts II, III and IV and the provisions of this Act relating to audits under those Parts do not apply with respect to the financial year described in subparagraph (1) and, instead, the law in force immediately before this Act comes into operation shall continue to apply in relation to the preparation and submission of accounts for that financial year and the auditing of such accounts.
2.References in laws to Auditor-General (Corporations)A reference in a written law to the Auditor-General (Corporations) shall be deemed to be a reference to the Controller and Auditor-General.
3.Audits required under Cap. 412A requirement under a written law that anything be audited under or in accordance with the Exchequer and Audit Act (Cap. 412) shall be deemed to be a requirement that it be audited under or in accordance with this Act.
4.Inconsistencies with existing laws
(1)If this Act is inconsistent with a provision of a written law in existence when this Act comes into operation, this Act shall prevail to the extent of the inconsistency.
(2)Without limiting what may constitute an inconsistency with another written law, this act is inconsistent with another written law—
(a)if the other written law provides for a person other than the Controller and Auditor-General to conduct an audit required under this Act;
(b)if the other written law provides for a deadline for the submission of accounts or a report that is different from the deadline under this Act; or
(c)if the other written law provides for a report to be dealt with in a way that is different from how it must be dealt with under this Act.
5.If Controller and Auditor-General has already reached retiring ageIf the person who is the Controller and Auditor-General on the day this Act comes into operation has already attained the age of sixty-five years he shall, notwithstanding section 47, remain in office until his successor is appointed:Provided the successor shall be appointed within three months from the day this Act comes into operation.

SECOND SCHEDULE [s. 34(1)]

Deleted by Act No. 11 of 1970, Sch.

THIRD SCHEDULE [s. 34(1)]

Deleted by Act No. 11 of 1970, Sch.
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History of this document

31 December 2022 this version
01 January 2007
01 November 2005
09 January 2004
Amended by Public Audit Act
13 June 2002
Amended by Finance Act, 2002
15 June 2000
Amended by Finance Act, 2000
01 November 1986
13 September 1985
16 June 1978
Amended by Finance Act, 1978
30 December 1968
01 January 1962
Amended by Missing Act
21 November 1961
30 August 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
1. Anthony v Communications Authority of Kenya & 3 others (Petition E161 of 2021) [2022] KEELRC 1117 (KLR) (25 January 2022) (Judgment) 7 citations
2. Salaries and Remuneration Commission v National Hospital Insurance Fund, Management Board & 2 others (Civil Appeal 156 of 2016) [2024] KECA 419 (KLR) (26 April 2024) (Judgment) 2 citations
3. Kenya Tea Growers Association & 97 others v Attorney General & 8 others; Central Organization of Trade Unions (COTU) & another (Interested Parties) (Petition 38, 34, 35, 49 & 50 of 2014 (Consolidated)) [2022] KEELRC 4124 (KLR) (19 September 2022) (Judgment) 1 citation
4. Okoiti v Njenga & 7 others (Sued as the registered trustees of the Agricultural Society of Kenya) & 19 others (Petition 33 of 2019) [2022] KEHC 74 (KLR) (26 January 2022) (Judgment) 1 citation
5. Gor & another v Principal Secretary/Interior and Citizen Services & 4 others (Employment and Labour Relations Petition E204 of 2021) [2024] KEELRC 242 (KLR) (9 February 2024) (Judgment)
6. Kenya Union of Commercial Food and Allied Workers v Kenya Meat Commission (Cause 549 of 2013) [2025] KEELRC 110 (KLR) (23 January 2025) (Judgment)
7. Njama (Suing as the Personal and Legal Representative of the Estate of Josphat Njama Nyota) v National Land Commission & 2 others (Environment & Land Petition 14 of 2018) [2024] KEELC 713 (KLR) (13 February 2024) (Judgment)
8. Otaba v Kenya Forest Service (Civil Suit 42 of 2018) [2022] KEHC 12155 (KLR) (22 June 2022) (Judgment)
9. Salaries and Renumeration Commission v AON Kenya Limited Trading as AON Heiwitt International & 2 others (Miscellaneous Application E1138 of 2020) [2022] KEHC 16101 (KLR) (Commercial and Tax) (24 November 2022) (Ruling)
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