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Management and expenditure of public finances in county governments

Answer Text:
a) In every county, there is established a revenue fund where all funds, (including the county’s own revenues, transfers from national revenues, grants and borrowed funds) are consolidated.
b) Money from this fund is only withdrawn following specific procedures authorized by parliament or by county laws.
c) County governments must operate financial management systems that comply with all requirements of national legislation.
d) The county assembly must vote on the budget and approve expenditure by various departments of the county.
e) The county treasury must seek quarterly approvals from the controller of budget for withdrawal from the revenue fund.
f) The accounting officer of a county organ or public body is accountable to the county assembly for the financial management of the public body.