Article 226 of The Constitution of Kenya: Accounts and audit of public entities.
1) An Act of Parliament shall provide for—
(a) the keeping of financial records and the auditing of accounts of all governments and other public entities, and prescribe other measures for securing efficient and transparent fiscal management; and
(b) the designation of an accounting officer in every public entity at the national and county level of government.
(2) The accounting officer of a national public entity is accountable to the National Assembly for its financial management, and the accounting officer of a county public entity is accountable to the county assembly for its financial management.
(3) Subject to clause (4), the accounts of all governments and State organs shall be audited by the Auditor-General.
(4) The accounts of the office of the Auditor-General shall be audited and reported on by a professionally qualified accountant appointed by the National Assembly.
(5) If the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions, the person is liable for any loss arising from that use and shall make good the loss, whether the person remains the holder of the office or not.
Enhance Your Research with Bookmarks and Annotations
Here's how you can use these features:
- To bookmark this page, click the "Bookmark this Page" button below the document title.
- To add an annotation, highlight text in the document and select "Add Annotation" from the toolbar that appears.
- These features are great for organizing your research and keeping track of key information.
- You can view and manage your bookmarks and annotations on your Bookmarks and Annotations page.
- Article 227 - Procurement of public goods and services.
(1) When a State organ or any other public entity contracts for goods or services, it shall do so in accordance with a system that is fair, equitable, transparent, competitive and...
- Article 228 - Controller of Budget.
(1) There shall be a Controller of Budget who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.
(2) To be qualified to be the...
- Article 229 - Auditor-General.
(1) There shall be an Auditor-General who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.
(2) To be qualified to be the...
- Article 230 - Salaries and Remuneration Commission.
(1) There is established the Salaries and Remuneration Commission.
(2) The Salaries and Remuneration Commission consists of the following persons appointed by the President— (a) a...
- Article 231 - Central Bank of Kenya.
(1) There is established the Central Bank of Kenya.
(2) The Central Bank of Kenya shall be responsible for formulating monetarypolicy, promoting price stability, issuing currency and performing...
- Article 232 - Values and principles of public service.
(1) The values and principles of public service include—
(a) high standards of professional ethics;
(b) efficient, effective and economic use of resources;
(c) responsive, prompt, effective,...
- Article 233 - The Public Service Commission.
. (1) There is established the Public Service Commission.
(2) The Public Service Commission consists of a chairperson, a vice chairperson and seven other members appointed by the President with...
- Article 234 - Functions and powers of the Public Service Commission.
(1) The functions and powers of the Commission are as set out in this Article.
(2) The Commission shall—
(a) subject to this Constitution and legislation—
(i) establish and abolish offices in the...
- Article 235 - Staffing of county governments.
(1) A county government is responsible, within a framework of uniform norms and standards prescribed by an Act of Parliament, for— (a) establishing and abolishing offices in its public...
- Article 236 - Protection of public officers.
A public officer shall not be—
(a) victimised or discriminated against for having performed the functions of office in accordance with this Constitution or any other law; or
(b) dismissed, removed...
- Article 237 - Teachers Service Commission.
(1) There is established the Teachers Service Commission.
(2) The functions of the Commission are—
(a) to register trained teachers;
(b) to recruit and employ registered teachers;
(c) to assign...
- Article 238 - Principles of national security.
(1) National security is the protection against internal and external threats to Kenya’s territorial integrity and sovereignty, its people, their rights, freedoms, property, peace, stability and...
- Article 239 - National security organs.
(1) The national security organs are—
(a) the Kenya Defence Forces;
(b) the National Intelligence Service; and (c) the National Police Service.
(2) The primary object of the national security...
- Article 240 - Establishment of the National Security Council.
(1) There is established a National Security Council.
(2) The Council consists of—(a) the President;
(b) the Deputy President;
(c) the Cabinet Secretary responsible for defence;
(d) the Cabinet...
- Article 241 - Establishment of Kenya Defence Forces and Defence Council.
(1) There are established the Kenya Defence Forces.
(2) The Kenya Defence Forces consist of—(a) the Kenya Army;
(b) the Kenya Air Force; and (c) the Kenya Navy.
(3) The Kenya Defence...
- Article 242 - Establishment of National Intelligence Service.
(1) There is established the National Intelligence Service.
(2) The National Intelligence Service—
(a) is responsible for security intelligence and counter intelligence to enhance national...
- Article 243 - Establishment of the National Police Service.
(1) There is established the National Police Service.
(2) The National Police Service consists of—(a) the Kenya Police Service; and (b) the Administration Police Service.
(3) The National Police...
- Article 244 - Objects and functions of the National Police Service.
The National Police Service shall—
(a) strive for the highest standards of professionalism and discipline among its members;
(b) prevent corruption and promote and practice transparency and...
- Article 245 - Command of the National Police Service.
245. (1) There is established the office of the Inspector-General of the National Police Service.
(2) The Inspector-General—
(a) is appointed by the President with the approval of Parliament;...
- Article 246 - National Police Service Commission.
(1) There is established the National Police Service Commission.
(2) The Commission consists of—
(a) the following persons, each appointed by the President—
(i) a person who is qualified to be...
- Article 247 - Other police services.
Parliament may enact legislation establishing other police services under the supervision of the National Police Service and the command of the Inspector General of the Service.
- Article 248 - Application of Chapter.
1) This Chapter applies to the commissions specified in clause (2) and theindependent offices specified in clause (3), except to the extent that this Constitution provides otherwise.
(2) The...
- Article 249 - Objects, authority and funding of commissions and independent offices.
(1) The objects of the commissions and the independent offices are to—
(a) protect the sovereignty of the people;
(b) secure the observance by all State organs of democratic values and...
- Article 250 - Composition, appointment and terms of office.
(1) Each commission shall consist of at least three, but not more than nine, members.
(2) The chairperson and each member of a commission, and the holder of anindependent office, shall...
- Article 251 - Removal from office.
(1) A member of a commission (other than an ex officio member), or the holder of an independent office, may be removed from office only for—
(a) serious violation of this Constitution or any other...
- Article 252 - General functions and powers.
1) Each commission, and each holder of an independent office—
(a) may conduct investigations on its own initiative or on a complaint made by a member of the public;
(b) has the powers necessary for...
- Article 253 - Incorporation of commissions and independent offices.
Each commission and each independent office—
(a) is a body corporate with perpetual succession and a seal; and (b) is capable of suing and being sued in its corporate name.
- Article 254 - Reporting by commissions and independent offices.
1) As soon as practicable after the end of each financial year, eachcommission, and each holder of an independent office, shall submit a report to the President and to Parliament.
(2) At any time,...
- Article 255 - Amendment of this Constitution.
(1) A proposed amendment to this Constitution shall be enacted in accordance with Article 256 or 257, and approved in accordance with clause (2) by a referendum, if the amendment relates to any of...
- Article 256 - Amendment by parliamentary initiative.
(1) A Bill to amend this Constitution—
(a) may be introduced in either House of Parliament;
(b) may not address any other matter apart from consequential amendments to legislation arising from the...
- Article 257 - Amendment by popular initiative.
1) An amendment to this Constitution may be proposed by a popular initiative signed by at least one million registered voters.
(2) A popular initiative for an amendment to this Constitution may be...
- Article 258 - Enforcement of this Constitution.
1) Every person has the right to institute court proceedings, claiming that this Constitution has been contravened, or is threatened with contravention.
(2) In addition to a person acting in their...
- Article 259 - Construing this Constitution.
(1) This Constitution shall be interpreted in a manner that— (a) promotes its purposes, values and principles;
(b) advances the rule of law, and the human rights and fundamental freedoms in the...
- Article 260 - Interpretation.
In this Constitution, unless the context requires otherwise— "adult" means an individual who has attained the age of eighteen years;
"affirmative action" includes any measure designed to overcome or...
- Article 261 - Consequential legislation.
(1) Parliament shall enact any legislation required by this Constitution to be enacted to govern a particular matter within the period specified in the Fifth Schedule, commencing on the effective...
- Article 262 - Transitional and consequential provisions.
The transitional and consequential provisions set out in the Sixth Schedule shall take effect on the effective date.
- Article 263 - Effective Date.
This Constitution shall come into force on its promulgation by the President or on the expiry of a period of fourteen days from the date of the publication in the Gazette of the final result of the...
- Article 264 - Repeal of previous Constitution.
Subject to the Sixth Schedule, for the avoidance of doubt, the Constitution in force immediately before the effective date shall stand repealed on the effective date.