Constitution of Kenya
225. Financial control
(1) An Act of Parliament shall provide for the establishment, functions and responsibilities of the national Treasury.
(2) Parliament shall enact legislation to ensure both expenditure control and transparency in all governments and establish mechanisms to ensure their implementation.
(3) Legislation under clause (2) may authorise the Cabinet Secretary responsible for finance to stop the transfer of funds to a State organ or any other public entity--
(a) only for a serious material breach or persistent material breaches of the measures established under that legislation; and
(b) subject to the requirements of clauses (4) to (7).
(4) A decision to stop the transfer of funds under clause (3) may not stop the transfer of more than fifty per cent of funds due to a county government.
(5) A decision to stop the transfer of funds as contemplated in clause (3)--
(a) shall not stop the transfer of funds for more than sixty days; and
(b) may be enforced immediately, but will lapse retrospectively unless, within thirty days after the date of the decision, Parliament approves it by resolution passed by both Houses.
(6) Parliament may renew a decision to stop the transfer of funds but for no more than sixty days at a time.
(7) Parliament may not approve or renew a decision to stop the transfer of funds unless--
(a) the Controller of Budget has presented a report on the matter to Parliament; and
(b) the public entity has been given an opportunity to answer the allegations against it, and to state its case,before the relevant parliamentary committee.