The County Oversight and Accountability Bill, 2024
Status Timeline
Proposed
Done ยท 17 Sep 2026
Public Review
Done
Debate
Active now
Executive
Pending
Final
Pending
Public Participation Infrastructure Plans
County Executive Committee Members (CECMs) for finance must prepare a public participation facility infrastructure development plan for each financial year. Under Sections 7, 8, and 9, this plan must identify facility needs, outline costing and funding mechanisms, and be approved by the county assembly before funds can be officially allocated.
Strict Funding Ring-Fencing
Section 11 mandates that funds allocated by a county assembly to a specific public participation facility must remain allocated to that facility and cannot be repurposed. Under Section 14, unspent funds upon a project's completion must be re-allocated specifically to other public participation facilities.
Senate Oversight and the Three-Officer Limit
To enforce county-level financial oversight under Article 96 of the Constitution, Senators are authorized to establish a local oversight office (Section 18). Each Senator is restricted to employing a maximum of three officers to assist them, and these employees must hold a university degree and have at least three years of experience in budget control, audit, monitoring, or evaluation.
Comprehensive Annual Financial Reporting
Section 15 requires county officers to prepare a detailed annual report on the status of county public finances. This report must cover procurement of services, status and timelines of works, assets acquired and liabilities incurred, and citizens' feedback on the efficiency and effectiveness of projects.
Bill No.
Senate Bill No. 3 of 2024
Gazette No.
Supplement No. 38
Sponsors
Ledama Olekina, Kisang William
Background
The County Oversight and Accountability Bill, 2024 is introduced to give full effect to Articles 96(1) and (3) of the Constitution of Kenya, which mandate the Senate to represent the counties, protect their interests, and oversee the national revenue allocated to county governments. It seeks to establish a clear statutory mechanism for public financial accountability, ensuring county resources are utilized efficiently, economically, and with robust public participation.
Key Amendments
While this is a new principal Act rather than an amending bill, it introduces several key institutional mechanisms:
- Establishment of Senatorial Oversight Offices: Section 18 empowers each Senator to establish an oversight office to monitor the collection, use, and management of finances in their respective county.
- Staffing Limitations: Senators may employ a maximum of three officers to assist them in carrying out their oversight role. These officers must meet specific professional standards, including holding a university degree and possessing at least three years of experience in budget control, audit, monitoring, and evaluation.
- Structured Public Participation Facilities: Part II establishes a framework for counties to systematically construct, renovate, and maintain public halls and other facilities dedicated to hosting public participation forums.
New Obligations
The Bill places several new compliance and reporting duties on county governments and executive committees:
- Infrastructure Assessment and Planning: Under Section 7, the County Executive Committee Member (CECM) for finance must assess public participation facility needs, publish an infrastructure development plan in the county gazette and local newspapers, and seek county assembly approval for the plan.
- Financial Ring-fencing: Under Section 11, funds allocated to specific public participation projects cannot be diverted to other purposes. Any unspent funds must be re-allocated to other public participation facilities upon approval (Section 14).
- Reporting Requirements: Section 13 obligates the CECM to report on project procurement, timelines, and disbursements. Section 15 requires county officers to compile a comprehensive annual financial report detailing assets acquired, liabilities incurred, progress on projects funded by the national government, and citizen complaints regarding public participation.
- Access to Information: Under Section 19, the CECM and Clerk of the county assembly must keep all financial records, revenue collection logs, and allocation information, and make them available to members of the public upon request.
Gazettement
The Bill was published in the Kenya Gazette No. 38 on 28th February 2024.
Bi-cameral Consideration
A message from the Senate regarding the Bill was conveyed to the National Assembly on 6th August 2026.