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Roles of the Accounting Officer-Kenya

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Roles of the Accounting Officer-Kenya
Discuss roles, challenges and recommendations of the accounting officer independent of the committees.

We make reference to both the Harambee Sacco and Ministry of Water and Irrigation procurement reviews

Definition

Accounting officer means
a) for a public entity other than a local authority, the person appointed by the Permanent Secretary to the Treasury as the accounting officer or, if there is no such person, the chief executive of the public entity; or
b) for a local authority, the town or county clerk of the local authority;

The Principal Secretary to the Treasury personally appoints Permanent Secretaries by letter to be responsible for the financial management of the Ministry’s Votes. This therefore makes them personally accountable and responsible to Parliament on the use of the same. The Accounting Officer has the power of summoning any officer to whom he has delegated authority to personally account for disbursement/commitment of public funds in case wastage and misuse is suspected.

RESPONSIBILITIES OF THEACCOUNTING OFFICER:

Section 27 (2) of the Public Procurement and Disposal Act provides that the Accounting Officer shall be primarily responsible for ensuring that the procuring entity fulfils its obligations in the implementation of the provisions of the Act;

The Accounting Officer of a Public Entity has the overall responsibility for the execution of the procurement process in the public entity, and specifically, amongst other things shall be responsible for:

a) Ensuring that heads of procuring entities within the purview of the public entity shall comply with the provisions under the Procurement and Disposal Act and the Regulations;
b) Ensuring that procuring entities establish a tender committee in accordance with the Public Procurement and Disposal Act and the Regulations;
c) Ensuring that procuring entities establish a procurement unit staffed to an appropriate level with procurement professionals;
d) Signing

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