SECTION 99. Consolidated Fund and other funds of the Government of Kenya.
(1) Subject to subsection (2), all revenues or other moneys raised or received for the purposes of the Government of Kenya shall be paid into and form a Consolidated Fund from which no moneys shall be withdrawn except as may be authorized by this Constitution or by an Act of Parliament (including an Appropriation Act) or by a vote on account passed by the National Assembly under section 101.
(2) Provision may be made by or under an Act of Parliament for any revenues or other moneys received for the purposes of the Government of Kenya to be paid into some public fund (other than the Consolidated Fund) established for a specific purpose, or to be retained by the authority that received them for the purpose of defraying the expenses of that authority, but no moneys shall be withdrawn from any such public fund unless the issue of those moneys has been authorized by or under a law.
(3) Where any moneys are charged by this Constitution or any Act of Parliament upon the Consolidated Fund or any other public fund of the Government of Kenya, they shall be paid out of that fund by the Government of Kenya to the person or authority to whom payment is due.
(4) Parliament may prescribe the manner in which withdrawals may be made from the Consolidated Fund or any other fund of the Government of Kenya.
SECTION 100. Authorization of expenditure from Consolidated Fund by appropriation.
(1) The Minister for the time being responsible for finance shall cause to be prepared and laid before the National Assembly in each financial year estimates of the revenues and expenditure of the Government of Kenya for the next following financial year.
(2) When the estimates of expenditure (other than expenditure charged upon the Consolidated Fund by this Constitution or by any Act of Parliament) have been approved by the National Assembly, a Bill, to be known as an Appropriation Bill, shall be introduced into the Assembly, providing for the issue from the Consolidated Fund of the sums necessary to meet that expenditure and the appropriation of those sums, under separate votes for the several services required, to the purposes specified therein.
(3) If in respect of any financial year it is found -
(a) that the amount appropriated by the Appropriation Act to any purpose is insufficient or that a need his arisen for expenditure for a purpose to which no amount has been appropriated by that Act; or
(b) that any moneys have been expended for a purpose in excess of the amount appropriated to that purpose by the Appropriation Act or for a purpose to which no amount has been appropriated by that Act, a supplementary estimate or, as the case may be, a statement of excess showing the sums required or spent shall be laid before the National Assembly and, when the supplementary estimate or statement of excess has been approved by the Assembly, a supplementary Appropriation Bill shall be introduced into the Assembly, providing for the issue of those sums from the Consolidated Fund and appropriating them to the purposes specified therein.
SECTION 101. Authorization of expenditure in advance of appropriation.
If the Appropriation Act for a financial year has not come into operation, or is not likely to come into operation, by the beginning of that financial year, the National Assembly may, by a vote on account, authorize the withdrawal from the Consolidated Fund of moneys (not exceeding in total one-half of the sums included in the estimates of expenditure for that year that have been laid before the Assembly) for the purpose of meeting expenditure necessary to carry on the services of the Government of Kenya during that year until such time as the Appropriation Act comes into operation, but any moneys so withdrawn shall be included, under separate votes for the several services in respect of which they were withdrawn, in the Appropriation Act.
SECTION 102. Contingencies Fund.
(1) Parliament may make provision for the establishment of a Contingencies Fund and for authorizing the Minister for the time being responsible for finance, if he is satisfied that there has arisen an urgent and unforeseen need for expenditure for which no other provision exists, to make advances from that Fund to meet that need.
(2) Where an advance is made from the Contingencies Fund, a supplementary estimate shall be presented and a supplementary Appropriation Bill shall be introduced as soon as possible for the purpose of replacing the amount so advanced.
SECTION 103. Public debt of Government of Kenya
(1) All debt charges for which the Government of Kenya is liable shall be a charge on the Consolidated Fund.
(2) For the purposes of this section debt charges include interest, sinking fund charges, the repayment or amortization of debt, and all expenditure in connexion with the raising of loans on the security of the Consolidated Fund and the service and redemption of debt created thereby.
SECTION 104. Remuneration of certain officers.
(1) There shall be paid to the holders of the offices to which this section applies such salary and such allowances as may be prescribed by or under an Act of Parliament.
(2) The salaries and any allowances payable to the holders of the offices to which this section applies shall be charged upon the Consolidated Fund.
(3) The salary payable to the holder of an office to which this section applies and his other terms of service (other than allowances that are not taken into account in computing, under any law in that behalf, any pension payable in respect of his service in that office) shall not be altered to his disadvantage after his appointment.
(4) When a person's salary or other terms of service depend upon his option, the salary or terms for which he opts shall, for the purposes of subsection (3), be deemed to be more advantageous to him than any others for which he might have opted.
(5) This section applies to the offices of judge of the High Court, judge of the Court of Appeal, member of the Public Service Commission, member of the Electoral Commission, Attorney-General and Controller and Auditor-General.
(6) Nothing in this section shall be construed as prejudicing the provisions of section 112 (which protects certain pensions rights).
SECTION 105. Controller and Auditor-General.
(1) There shall be a Controller and Auditor-General whose office shall be an office in the public service.
(2) It shall be the duty of the Controller and Auditor-General -
(a) to satisfy himself that any proposed withdrawal from the Consolidated Fund is authorized by law, and if so satisfied, to approve the withdrawal;
(b) to satisfy himself that all moneys that have been appropriated by Parliament and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and
(c) at least once in every year to audit and report on the public accounts of the Government of Kenya, the accounts of all officers and authorities of that Government, the accounts of all courts in Kenya (other than courts no part of the expenses of which are defrayed directly out of moneys provided by Parliament), the accounts of every Commission established by this Constitution and the accounts of the Clerk of the National Assembly.
(3) The Controller and Auditor-General and any officer authorized by him shall have access to all books, records, returns, reports and other documents which in his opinion relate to any of the accounts referred to in subsection (2).
(4) The Controller and Auditor-General shall submit every report made by him in pursuance of subsection (2) to the Minister for the time being responsible for finance who shall, not later than seven days after the National Assembly first meets after he has received the report, lay it before the Assembly.
(5) In the exercise of his functions under subsections (2), (3) and (4), the Controller and Auditor-General shall not be subject to the direction or control of any other person or authority.