Exchequer and Audit Act

LAWS OF KENYA
THE EXCHEQUER AND AUDIT ACT
CAP. 412
Revised and published by the National Council for Law Reporting
with the authority of the Attorney-General as gazetted by the Government Printer
www.kenyalaw.org

Kenya
Exchequer and Audit Act
Cap. 412
Legislation as at 31 December 2022
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Share widely and freely.

Exchequer and Audit Act (Cap. 412)
Contents
Part I – PRELIMINARY ....................................................................................................................................................................................... 1
1. Short title .................................................................................................................................................................................................... 1
2. Interpretation ............................................................................................................................................................................................. 2
Part II – CONTROL AND MANAGEMENT OF PUBLIC FINANCES ........................................................................................................ 3
3. [Deleted by Act No. 5 of 2004, 2nd Sch.] ....................................................................................................................................... 3
4. [Deleted by Act No. 5 of 2004, 2nd Sch.] ....................................................................................................................................... 3
5.

2nd Sch.] ....................................................................................................................................... 3
5.

[Deleted by Act No. 5 of 2004, 2nd Sch.] ....................................................................................................................................... 3
5A. [Deleted by Act No. 3 of 2005, s. 143.] ........................................................................................................................................ 3
6. [Deleted by Act No. 5 of 2004, 2nd Sch.] ....................................................................................................................................... 3
Part III – CONTROLLER AND AUDITOR-GENERAL ................................................................................................................................... 3
7. [Repealed by Act No. 64 of 1968, s. 4.] ........................................................................................................................................... 3
8. [Repealed by Act No. 12 of 2003, 2nd Sch.] ................................................................................................................................. 3
9. [Repealed by Act No.

............................................................................................................................ 3
9. [Repealed by Act No.

12 of 2003, 2nd Sch.] ................................................................................................................................. 3
Part IV – COLLECTION, ISSUE AND PAYMENT OF PUBLIC MONIES ................................................................................................. 3
10. [Deleted by Act No. 5 of 2004, Second Sch.] .............................................................................................................................. 3
11. [Deleted by Act No. 5 of 2004, Second Sch.] .............................................................................................................................. 3
12. [Deleted by Act No. 5 of 2004, Second Sch.] .............................................................................................................................. 3
13. [Deleted by Act No. 5 of 2004, Second Sch.] .............................................................................................................................. 3
14. [Deleted by Act No. 5 of 2004, Second Sch.] .............................................................................................................................. 3
15.

004, Second Sch.] .............................................................................................................................. 3
15.

[Deleted by Act No. 5 of 2004, Second Sch.] .............................................................................................................................. 3
16. [Deleted by Act No. 5 of 2004, Second Sch.] .............................................................................................................................. 3
17. [Deleted by Act No. 5 of 2004, Second Sch.] .............................................................................................................................. 3
Part V – THE AUDIT OF PUBLIC ACCOUNTS AND THE PROTECTION OF PUBLIC PROPERTY .................................................. 3
18. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 3
19. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 3
20. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
21.

2003, Second Sch. .............................................................................................................................. 4
21.

Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
Part VI – AUDIT OF ACCOUNTS OF LOCAL AUTHORITIES ................................................................................................................... 4
22. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
23. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
24. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
25. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
26. Deleted by Act No. 12 of 2003, Second Sch.

..................................................................................................... 4
26. Deleted by Act No. 12 of 2003, Second Sch.

.............................................................................................................................. 4
26A. Deleted by Act No. 12 of 2003, Second Sch. ........................................................................................................................... 4

12 of 2003, Second Sch. ........................................................................................................................... 4

27. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
28. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
Part VII – CONTROL OF THE FINANCES, ETC., OF STATE CORPORATIONS ................................................................................... 4
29. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
30. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
30A. Deleted by Act No. 12 of 2003, Second Sch. ........................................................................................................................... 4
30B. Deleted by Act No. 12 of 2003, Second Sch. ...........................................................................................................................

o. 12 of 2003, Second Sch. ...........................................................................................................................

4
31. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
32. Deleted by Act No. 12 of 2003, Second Sch. .............................................................................................................................. 4
Part VIII – GENERAL PROVISIONS ................................................................................................................................................................. 4
33. Deleted by Act No. 5 of 2004, Second Sch. ................................................................................................................................ 4
34. Deleted by Act No. 5 of 2004, Second Sch. ................................................................................................................................ 4
35. Deleted by Act No. 5 of 2004, Second Sch. ................................................................................................................................ 4
36. Deleted by Act No. 5 of 2004, Second Sch.

...................................................................................................... 4
36. Deleted by Act No. 5 of 2004, Second Sch.

................................................................................................................................ 4
FIRST SCHEDULE [s. 55] ................................................................................................................................................................................... 5
SECOND SCHEDULE [s. 34(1)] ......................................................................................................................................................................... 5
THIRD SCHEDULE [s. 34(1)] ............................................................................................................................................................................. 5

.................................................................................................................................................... 5

Exchequer and Audit Act (Cap. 412) 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.

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.

[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]
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. 1

d 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. 1

Exchequer and Audit Act (Cap. 412) Kenya
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.

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.

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.

t 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.]
2

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.]
2

Exchequer and Audit Act (Cap. 412) Kenya
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.
3

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.
3

Exchequer and Audit Act (Cap. 412) Kenya
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.
4

econd 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.
4

Exchequer and Audit Act (Cap. 412) Kenya
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. 412
A 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.

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 age
If 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.

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. 5