The Controller of Budget is mandated under Article 206 (4) of the Constitution of Kenya to ensure that the fund is utilised on accordance with the law.
Article 207 (3) of the Constitution of Kenya states that the Controller of Budget has the sole mandate and/or power to approve any withdrawal from a Revenue Fund.
The fund will be used by the national government to provide basic services including water, roads, health facilities and electricity to the marginalized areas so as to bring the quality of services in those areas to the same level as generally enjoyed by the rest of the nation.
This function involves giving advice to Parliament on financial matters where a Cabinet Secretary has stopped transfer of funds to a State organ or public entity.
The Office of the Controller of Budget is expected to investigate the matter the financial performance of a State organ or entity after which prepare and present a report on the matter to Parliament which will be used to approve or renew the decision to stop transfer of funds to a State organ or public entity as provided for under Article 225 (7) of the Constitution.