Controller of Budget Margaret Nyakang’o is seeking expanded powers to strengthen oversight of government spending, including authority to block withdrawals that exceed limits approved by Parliament. The proposed changes are contained in the Draft Controller of Budget (Amendment) Bill, 2025 and accompanying regulations currently undergoing public participation. Under the proposals, the Office of the Controller of Budget would receive real-time viewer rights to national and county exchequer accounts, as well as accounts holding other public funds. The office would also be able to monitor transactions involving public funds held at the Central Bank of Kenya.
The proposed law would further allow the Controller to decline a request for withdrawal where a government entity has exceeded or is seeking to exceed its approved spending limits. The draft amendment provides that the Controller may “decline to approve a request for withdrawal, giving reasons thereof.” The proposals come amid growing scrutiny of government expenditure outside budgets approved by Parliament. Nyakang’o has raised concerns over the increasing use of Article 223 of the Constitution, which permits withdrawals from the Consolidated Fund for urgent and unforeseen expenditure, subject to parliamentary approval.
According to the Controller’s latest budget implementation findings, the office approved Sh209.37 billion in additional expenditure under Article 223 during the financial year to June 2026, up from Sh66.54 billion in the previous financial year. Nyakang’o said some requests related to routine expenditure that could have been anticipated during the normal budget process. Speaking on Thursday, September 17, Nyakang’o said not all requests for additional funding qualify simply because an institution claims it requires money beyond its approved allocation.
“Not always unforeseen. A lot of them actually are foreseeable,” she said.
She said government agencies must explain why the expenditure was not included in their approved budgets before her office can authorise withdrawals.
“They must respond before I can do anything,” Nyakang’o said.

The Office of the Controller of Budget published a notice on September 15 inviting members of the public and stakeholders to comment on the proposed amendments and regulations. The public participation process is intended to gather views on proposed rules covering the authorisation of withdrawals, enforcement of budget ceilings, monitoring and evaluation of budget implementation, investigations and reporting. Written submissions are due by 5pm on October 8, 2026, while public forums are scheduled to take place in several counties between October and November. The proposed changes would significantly expand the practical oversight tools available to the Controller of Budget if enacted. The current office is mandated under Article 228 of the Constitution to oversee implementation of national and county budgets and authorise withdrawals from public funds.
The proposals remain subject to public participation and the legislative process before they can become law.