Mandate of the Finance Directorate

The department is obligated to perform the following duties and responsibilities: -

• Developing and implementing financial policies in the county;
• Preparing the annual budget for the county and co-coordinating the preparation of estimates of revenue and expenditure of the county government;
• Coordinating the implementation of the budget of the county government;
• Mobilizing resources for funding the budgetary requirements of the county government and putting in place mechanisms to raise revenue and resources;
• Managing the county government's public debt and other obligations and developing a framework of debt control for the county;
• Consolidating the annual appropriation accounts and other financial statements of the county government in a format determined by the Accounting Standards Board (ASB);
• Acting as custodian of the inventory of the county government's assets except where provided otherwise by other legislation or the Constitution;
• Ensuring compliance with accounting standards prescribed and published by the ASB from time to time;
• Ensuring proper management and control of, and accounting for the finances of the county government and its entities in order to promote efficient and effective use of the county's budgetary resources;
• Maintaining proper accounts and other records in respect of the County Revenue Fund, the County Emergencies Fund and other public funds administered by the county government;
• Monitoring the county government's entities to ensure compliance with the PFMA and effective management of their funds, efficiency and transparency and, in particular, proper accountability for the expenditure of those funds;
• Assisting county government entities in developing their capacity for efficient, effective and transparent financial management, upon request;
• Providing the National Treasury with information which it may require to carry out its responsibilities under the Constitution and the PFMA;
• Issuing circulars with respect to financial matters relating to county government entities;
• Advising the county government entities, the County Executive Committee and the county assembly on financial matters;
• Strengthening financial and fiscal relations between the national government and county governments in performing their functions;
• Reporting regularly to the county assembly on the implementation of the annual county budget; and
• Taking any other action to further the implementation of the PFMA in relation to the County.