Controller of Budget Orders Tighter Monitoring of Public Spending Ahead of 2027

Controller of Budget Orders Tighter Monitoring of Public Spending Ahead of 2027

Controller of Budget Margaret Nyakang’o has directed her office to intensify monitoring of public expenditure as Kenya moves closer to the 2027 General Election, warning that increased political activity could put pressure on government resources.

Nyakang’o said election-related activities could create opportunities for the unauthorised use of public vehicles, fuel and government personnel at partisan events. She cautioned that increased spending could also affect the implementation of development programmes, particularly in counties.

“As we move towards the elections, there is expenditure that is difficult to account for. We are also seeing public resources, including government vehicles, fuel and human resources, being used for partisan events.”

The Controller of Budget said the situation could become more pronounced as the election period approaches, potentially affecting the outcomes expected from approved county budgets.

“We are likely to record even higher spending than before. In the counties especially, the expected outputs from the budgets are likely to decline. In fact, we may see less achievement as we move closer to the election period.”

Tighter monitoring

Nyakang’o said officers from her office are already conducting field monitoring and evaluation exercises to establish whether public funds are being used for their approved purposes.

She said the monitoring would increasingly focus on development expenditure, with officials expected to visit projects and institutions on the ground rather than relying solely on financial reports submitted by accounting officers.

“Right now, my teams are out doing monitoring and evaluation and we are going to increase that monitoring especially when it comes to development spending.”

The Controller of Budget explained that her office can face challenges when accounting officers change the intended use of funds after receiving approval, particularly because some discrepancies only become apparent during subsequent reporting periods.

“We will redouble our efforts and go to the ground to ensure that they use the money for what they requisitioned it for.”

The Office of the Controller of Budget is an independent constitutional office established under Article 228. Its core mandate includes overseeing implementation of national and county budgets by authorising withdrawals from public funds.

Concerns over political spending

The renewed focus on public spending comes amid increased political activity ahead of the 2027 General Election. The Ethics and Anti-Corruption Commission has previously warned political aspirants against using public resources and state offices for campaign activities.

Nyakang’o also raised concerns about spending that takes place through supplementary budgets. She said some county governments seek to move funds between budget lines, including increasing allocations for travel.

Such adjustments, she noted, can result in significant increases in expenditure in areas that were not prioritised to the same extent in the original budgets.

The Controller of Budget also criticised what she described as unnecessary expenditure, citing prolonged conferences as an area where government institutions could reduce costs.

Oversight role

Nyakang’o further highlighted limitations in monitoring some public funds and levies outside the Consolidated Fund, including the National Infrastructure Fund, Social Health Insurance Fund, Primary Health Care Fund and Sovereign Wealth Fund.

She clarified that the Controller of Budget primarily examines whether spending is in line with approved budgets and reports on budget absorption.

Questions concerning how funds were ultimately utilised fall largely within the mandate of the Auditor-General.

The warning comes as Kenya’s public finance institutions continue to strengthen monitoring and evaluation systems. The Office of the Controller of Budget has also previously identified monitoring and evaluation as a key component of its efforts to improve accountability, transparency and prudent use of public funds.

With the 2027 election approaching, the increased field monitoring is expected to place greater scrutiny on government expenditure and the use of public resources at both national and county levels.

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Controller of Budget Orders Tighter Monitoring of Public Spending Ahead of 2027