The Office of the Controller of Budget (OCOB) was established by the Constitution of Kenya 2010, under Article 228(1) and became operational upon the appointment of the Controller of budget on 27th August 2011.

Prior to this, some of the functions of the Office of the Controller of Budget were performed by the Controller and Auditor General and the Treasury while others did not exist. Two new independent constitutional offices were therefore created by splitting the control function of the Controller and Auditor General into the Office of the Controller of Budget and the Auditor General under Articles 228 and 229. The role of the Controller of budget has further been extended to include monitoring budget execution and reporting to Parliament every four months.

The rationale for the creation of the Office of the Controller of Budget as an independent office under the Constitution of Kenya was to address the demand by the public for separation of financial management functions, that is; controlling and reporting on budget implementation from the auditing function. The OCOB seeks among other issues, to promote fiscal discipline and equitable allocation of available resources and improve transparency and accountability in the budget implementation process, particularly with the inception of the devolved system of government, which introduces an urgent need for strong expenditure control.

The need for strong expenditure controls has become even more critical as the country moves towards a devolved governance system. The devolved system establishes 47 county governments and the national government. This implies there will be many more centers of authority since the 47 county governments are distinct, interdependent and will operate on the basis of consultation and mutual respect .These aspects can easily lead to run away expenditure and unsustainable debt.

Article 228 of the Constitution of Kenya, 2010 that established the office of the Controller of Budget envisages OCOB as the anchor for prudent public financial management in the country. Prudent financial management will ensure that the country fast tracks the implementation of the programs and flagship projects envisaged in the Kenya vision 2030 that will efficiently and effectively attain the country’s development agenda.

Vision

“To be a leading and independent oversight institution in public financial management”

Mission

“To guarantee prudent public financial management overseeing implementation of the Government budgets by controlling and monitoring the use of public funds and reporting on budget implementation for the benefit of all Kenyans”

Core Values

• Honesty and Integrity: To enhance stakeholders’ confidence in our services, we shall meet stakeholders’ expectations by carrying out duties and responsibilities with honesty, fairness, and integrity.
• Professionalism: We shall adhere to best practices, professional standards and ethics to continuously improve service delivery.
• Accountability and Transparency: We shall adopt a governance structure that promotes and supports accountability and transparency. We shall encourage our stakeholders to provide feedback and proposals on improvement of service delivery. We shall also provide to the public timely and accurate information.
• Innovation and Creativity: We shall continue to promote innovation and creativity through research, regular brainstorming sessions and exchange of ideas at all levels so as to tap the full potential of our staff, partners and collaborators.
• Teamwork: We shall collaborate with colleagues and stakeholders to achieve our goals and objectives through consultations, consensus building, participation, and consideration of diversity of opinion and experiences.
• Efficiency: We shall endeavour to effectively meet set deadlines in all our activities as set out in the Kenyan Constitution and ensure prudent utilization of public funds for the satisfaction of the Kenyan people.
• Independence: We shall ensure responsive, prompt, effective, impartial provision of services while firmly and courageously respecting the rule of law.