Departments

Mandate and Classification

This Departement outlines the procedure for providing effective and efficient secretarial and logistical support to all committees of the County Asssembly to ehnance their legislative, oversight, and representative functions.

It applies to all staff involved in supporting committees, including Committee Clerks, Legal Officers, Research Officers, Hansard Officers, and other administrative or technical support staff.

Responsibilities

Procedure

 1. Committee Meeting Preparation

i. Meeting Request: Chairperson or Majority/Minority Leader requests a meeting.

ii. Scheduling: Committee Clerk proposes a date and time, confirms quorum with members.

iii. Notice of Meeting: At least 48 hours prior, Clerk issues a formal notice with:

• Agenda
• Venue and time
• Relevant documents

iv. Document Preparation: Research and Legal Officers prepare and share briefing notes and reports.

2. Conduct of Meeting

• Call to Order: Chairperson opens the meeting once quorum is confirmed.
• Confirmation of Agenda: Members approve or amend the agenda.
• Deliberations: Discussions proceed per agenda; witnesses may be invited as needed.
• Recording: Hansard and Clerk ensure all deliberations are documented.
• Decisions: All decisions are proposed, seconded, and voted upon.
• Adjournment: Chairperson formally ends the session.

 3. Post-Meeting Actions

• Minutes Preparation: Drafted by the Clerk within 48 hours; circulated for member review.
• Follow-Up Actions: Assigned tasks are tracked and monitored by the Clerk.
• Reporting: Where required,reports are compiled, signed by Chairperson, and tabled in the Assembly.

4. Public Participation

• If applicable, the Committee Clerk ensures notices for public hearings are issued 7 days in advance.
• Public submissions are received, recorded, and summarized for the committee.

5. Record Keeping

• All proceedings, attendance, minutes, and reports must be securely filed and indexed.
• Digital backups should be maintained according to the County Assembly's ICT policy.

Code of Conduct

• All committee business must adhere to ethical standards, confidentiality, impartiality, and professionalism.

Mandate and Classification

The Legislative and Procedural Services Department of the West Pokot County Assembly ensures consistency, efficiency, transparency, and compliance with legal frameworks guiding county legislative operations.

OBJECTIVES

• To provide timely and accurate legislative support to Members of the County Assembly (MCAs).
• To ensure all Assembly proceedings adhere to constitutional, legal, and procedural requirements.
• To maintain accurate and secure records of legislative business.
• To support MCAs in the development, review, and amendment of laws, motions, and resolutions.

ORGANIZATIONAL STRUCTURE

• Director, Legislative and Procedural Services
• Principal Clerk Assistant(s)
• Legal Counsel(s)
• Hansard Editor(s)
• Clerk Assistants
• Researchers
• Support Staff

CORE FUNCTIONS

1. Procedural Advice and Support

• Provide procedural advice to the Speaker, Committee Chairs, and Members.
• Interpret Standing Orders, statutes, and constitutional provisions.
• Ensure proper documentation and presentation of House business.

2. Order Paper and Agenda Preparation

• Prepare and circulate Order Papers, Notices of Motion, and Agendas.
• Coordinate scheduling of business in consultation with the Speaker and House Business Committee.

3. Bill Drafting and Legal Review

• Assist Members in drafting legislative proposals and private member bills.
• Ensure compliance with national and county laws during bill formulation.

4. Legislative Research and Policy Analysis

• Provide factual, non-partisan analysis on policy issues.
• Support evidence-based decision making for legislative matters.

5.House Sitting Preparation

Responsible: Principal Clerk Assistant / Procedural Clerk

Steps:

• Collect draft agenda from House Business Committee.
• Prepare Order Paper and circulate 24 hours before sitting.
• Ensure physical setup and attendance register are in place.
• Coordinate with Hansard and ICT teams for technical support.

Bill Processing

 Responsible: Legal Counsel & Clerk Assistants

Steps:

• Receive draft bill proposal from Member.
• Conduct legal review and liaise with County Attorney office (if needed).
• Prepare and circulate bill for First Reading.
• Schedule Committee stage and support deliberations.
• Present Bill for Second and Third Readings.
• Facilitate publication, gazettement, and submission for assent.

Motion Handling Responsible: Clerk Assistant

Steps:

• Receive written notice of motion.
• Verify compliance with Standing Orders.
• Include motion in the Order Paper.
• Record deliberations and outcome.
• Archive final motion and resolution.

QUALITY CONTROL & MONITORING

• Weekly briefings with Department Heads.
• Monthly progress reports to the Clerk of the County Assembly.
• Annual performance evaluation based on service delivery indicators.

THE SERJEANT-AT-ARMS DEPARTMENT

The Serjeant-at-Arms Department is responsible for maintaining order, security, and protocol within a legislative arm of Government. It ensures that parliamentary proceedings run smoothly and that the dignity and authority of the House are upheld.

Mandate / Core Functions

1.Chamber Security 

o Maintains law and order within the parliamentary precincts 

o Controls access to the chamber, galleries, and restricted areas 

o Coordinates with national security agencies when necessary 

2.Ceremonial Duties 

o Custodian of symbolic items such as the mace 

o Leads formal processions during sittings and official events 

o Enforces adherence to parliamentary traditions and protocol 

3. Order and Decorum 

o Enforces rules of debate and conduct in the chamber 

o Removes disorderly members or visitors when directed by the Speaker 

4. Administrative Support 

o Provides logistical support for parliamentary sittings 

o Prepares the chamber before sessions (seating, documents, etc.) 

o Supervises attendants and chamber staff 

5. Access Control & Visitor Management 

o Issues passes and regulates entry for members, staff, media, and visitors 

o Ensures safety and proper conduct in public galleries 

Organizational Structure

This includes:

• Principal Serjeant-at-Arms (Head of Department) 
• Deputy Serjeant-at-Arms 
• Serjeant-at-Arms I (5 positions)
• Serjeant-at-Arms III (3 positions)
• Senior Security Wardens (7 positions)

Reporting Line

• Reports directly to the Speaker of the House and the Clerk of the County Assembly on matters Serjeant-at-Arms. 

Key Competencies

• Security management 

• Protocol and ceremonial expertise 

• Knowledge of parliamentary rules and procedures 

• Crisis and conflict management 

• Strong discipline and integrity 

Importance

The department plays a vital role in:

• Safeguarding legislative independence 

• Preserving institutional traditions 

• Ensuring a secure and orderly law-making environment

THE DEPARMTENT OF BUDGET AND FISCAL ANALYSIS 

The County Assembly Budget department is a non- partisan professional office whose primary function is to provide timely, objective information and analysis concerning the county budgets and economy.  

The office was established in 2013 to enhance the oversight role of the county Assemblies by creating the necessary capacity for scrutiny of the budgets and economies

The Assembly’s Budget department provides technical support on matters relating to Public Financial Management (PFM) and financial oversight to all Members of the County Assembly, sectoral committees and the select committees, in addition to offering technical support to the County Budget and Appropriations committee. The department, therefore, helps in bridging the information gap in Budgetary and economic matters in the county Assembly and the county at large.

CORE VALUES OF THE DEPARTMENT

 Professionalism

 Impartiality

 Objectivity

 Confidentiality

 Integrity

 Teamwork

UNITS OF THE DEPARTMENT

The department is functionally structured in four units namely.

 Expenditure Analysis unit

-The main objective of this unit in the department is to analyse and report on how public funds are spent and also to ensure fiscal discipline, efficient resource allocation, and value for money during a specific financial year. 

 Bill costing and interdepartmental fiscal relations unit.

-The unit is responsible for analysing the financial implications of a proposed legislation, providing technical advice on budgetary matters, and ensuring that bills comply with fiscal responsibility principles.

 Revenue Analysis unit 

-The unit plays a critical role in ensuring that the county government’s financial plans are realistic, sustainable, and properly funded. Its core functions revolve around assessing how much money will be available and advising on the policies required to generate revenue with a view of implementing a budget without deficits.

 Macro-Economic analysis unit. 

-This unit bridges the gap between macroeconomic trends and budgetary decisions, ensuring that the budget is sustainable and consistent with national and county’s economic objectives. 

ROLES AND FUCTIONS OF THE BUDGET DEPARTMENT

 Study and analyses Budget proposals and trends for all the county departments and where appropriate suggests changes in the content or format of such proposals or trends.

 Prepare reports on budgetary projections and economic forecast and options to reduce budget deficits in the county.

 The department provide technical support to the County Budget committee and departmental committees within their budgetary jurisdiction.

 Propose where necessary alternative scenarios for the county after doing the trend analysis for various macro- economic variables in respect to any financial year.

 Establishes and foster such relationship with the county treasury and other organizations with interest in budgetary and economic matters as is necessary for the efficient and effective discharge of their mandate.

 Prepare analytical studies of specific subjects such as financial risks posed by county government sponsored financial policies.

 Respond to the quarterly, half yearly and yearly county implementation reports from the Office of Controller of Budget on county expenditures.

 The department Makes sure that the budget circle for a specific financial year is complete making sure that there is consideration of the legal time frames.

 Prepares reports on economic forecasts and budget proposals to aid oversight.

 Develop monthly/quarterly projections, analyse variances between planned and actual spend, and update long-term financial plans through the various budgeting documents.

 Coordinating the preparation of annual budget estimates and ensuring they are aligned with the County Integrated Development Plan (CIDP), sector plans, and the County Fiscal Strategy Paper (CFSP).

 Conducting performance monitoring by comparing actual spending with the approved budget to ensure value for money and identify deviations.

 Supporting the members of County Assembly in coordinating public consultation during budget formulation, including public hearings on budget estimates. 

DEPARTMENTAL LEADERSHIP

The department is headed by the head of Budget and Fiscal Analysis who is answerable and reports directly to the clerk of the county Assembly.

RESPONSIBILITIES OF THE HEAD OF THE DEPARTMENT.

 Providing strategic leadership to the department, 

 Managing daily operations of the department, 

 Driving performance within the department,

 Overall administration and consolidation of the budget cycle.

 Advisor to the county Assembly management on budgetary matters

 Team leadership to the analyst for smooth workflow.

STAFF ESTABLISHMENT.

 Chief Economist

 Senior Fiscal Analysts. (1)

 Fiscal analysts. (3)

 Support Staff (1)

REPORTING STRUCTURE

 Clerk of the county Assembly

 Head of budget and Fiscal Analysis

 Heads of units.

CORRESPONDENCE

1) Clerk of the County Assembly

County Assembly building 

P.o Box 6-30600- Kapenguria

 2) Head of Budget and Fiscal Analysis

County Assembly Building 

P.O BOX 6-30600

Kapenguria

Mandate and Classification

The Administration and Support Services team, includes office administrators, office assistants, cleaners, and drivers. The team ensures a smooth, efficient, and consistent workflow in daily office operations. 

Employees in the administration and support services roles, including:

• Office Administrators
• Office Assistants
• Cleaners
• Drivers
• Catering

Objectives

• To ensure a safe and clean work environment.
• To maintain efficient office operations through administrative and support services.
• To establish consistent procedures for office maintenance, driving, and assistance tasks.
• To improve communication and collaboration between departments and support staff.

1 Office Administrators

1.1 Key Responsibilities:

i. Oversee daily office operations.

ii. Handle scheduling of meetings, appointments, and events.

iii. Manage office supplies, procurement, and inventory.

iv. Supervise the office assistants and support staff.

v. Liaise with vendors and contractors for office maintenance and other services.

vi. Handle incoming and outgoing mail and packages.

vii. Maintain filing systems (physical and digital).

viii. Ensure proper documentation of all administrative processes.

ix. Prepare and manage office budgets and expenses.

1.2 Performance Standards:

i. Maintain accurate records and timely documentation.

ii. Ensure timely communication with all staff regarding administrative matters.

iii. Ensure a well-maintained office space that meets organizational standards.

 1.3 Description

• Office Administrator: The central communication point for various office operations, from managing office supplies to coordinating schedules and overseeing administrative functions.

• Managers: The office administrator communicates with managers to stay aligned on team needs, project schedules, and department- specific tasks.

• Team Members/Staff: Communication with employees regarding administrative support, scheduling, and general office duties.

• Head of Administration services: The office administrator reports to higher management about office operations, staff requirements, or any administrative issues that need escalation.

2.0 Office Assistants

2.1 Key Responsibilities:

i. Assist with office tasks including answering phone calls, handling emails, and managing calendars.

ii. Support office administrators in managing scheduling and documentation.

iii. Assist with filing and data entry.

iv. Support the team by maintaining office equipment and ensuring all devices are operational.

v. Handle deliveries and correspondence.

vi. Provide support during meetings, including preparing rooms, setting up equipment, and ensuring refreshments are available.

 2.2 Performance Standards:

i. Quick response to administrative requests and communication.

ii. Ensure cleanliness and organization of shared office spaces.

iii. Maintain a high level of confidentiality when handling sensitive information.

3 Cleaners

3.1 Key Responsibilities:

Maintain cleanliness in all office areas, including desks, restrooms, kitchens, and meeting rooms.

Dispose of waste properly and in a timely manner.

Clean and sanitize surfaces, including high-touch areas, daily.

Ensure cleanliness of entrance areas and hallways.

Report maintenance or repair needs to the office administrator.

Stock and manage cleaning supplies.

Ensure all cleaning tasks are  completed according to  the

organization’s standards and safety regulations.

3.2 Performance Standards:

Clean and maintain all assigned areas to a high standard of hygiene.

Adhere to the cleaning schedule and maintain proper safety and hygiene protocols.

Ensure that cleaning supplies are used efficiently and replaced regularly.

 4 Drivers

4.1 Key Responsibilities:

Transport employees or Members of County Assembly

Ensure vehicles are regularly maintained, cleaned, and fueled.

Adhere to all road safety regulations and ensure safe driving at all times.

Maintain accurate vehicle logs, including mileage, maintenance, and fuel consumption.

Ensure the vehicle is well-equipped with necessary supplies (e.g., first aid kit, company documents).

Report any vehicle accidents, damages, or mechanical issues immediately to the transport manager.

Provide excellent customer service to passengers.

4.2 Performance Standards:

• Safe, punctual, and efficient driving.
• Proper maintenance of the vehicle, reporting any issues promptly.
• Clear communication regarding scheduling and transport needs.

Catering Services

Roles and Responsibilities for Head of Catering / Catering Manager

• Oversee the entire catering operation.
• Plan menus in consultation with clients and nutrition experts.
• Ensure adherence to food safety and hygiene regulations.
• Manage kitchen and serving staff.
• Coordinate with procurement and logistics for inventory and equipment.
• Liaise with event coordinators or office administrators.

Chefs / Cooks

• Prepare meals as per approved menus.

• Ensure proper handling, cooking, and storage of food.

• Maintain cleanliness and hygiene in the kitchen.

• Report any equipment or supply issues to the Catering Manager.

Catering Assistants / Servers

• Set up and serve food and beverages at events or dining areas.

• Maintain cleanliness of service areas before, during, and after service.

• Assist with kitchen duties as needed.

• Follow portion control and presentation standards.

 Procurement Officer

• Source quality ingredients and supplies.

• Maintain proper inventory records.

• Ensure timely delivery of food items and kitchen tools.

Event/Office Administrator (Client Liaison)

• Collect catering requests and communicate requirements to the Catering Manager.

• Coordinate event logistics, such as timing, guest count, location, and special dietary needs.

• Provide feedback or escalate complaints to management.

Mandate and Classification

CASH MANAGEMENT AUDIT PROCEDURES

1. Cash Handling Procedures: Evaluate cash handling procedures, including cash receipts, disbursements, and storage.
2. Cash Controls: Assess the effectiveness of cash controls, including authorization, approval, and reconciliation processes.
3. Cash Forecasting: Review cash forecasting procedures to ensure accurate forecasting and management of cash flows.
4.  Bank Reconciliations: Verify the accuracy and timeliness of bank reconciliations.
5.  Petty Cash Management/Imprests: Evaluate petty cash management/Imprests procedures, including controls and replenishment processes.

Financial Audit Procedures

• Financial Statement Review: Review financial statements, including the balance sheet, income statement, and cash flow statement.
• Transaction Testing: Test financial transactions, including revenue, expenses, assets, and liabilities.
• Account Balance Verification: Verify account balances, including cash, accounts receivable, accounts payable, and inventory.
• Financial Reporting: Evaluate financial reporting procedures, including compliance with accounting standards and regulatory requirements.
• Internal Controls: Assess the effectiveness of internal controls over financial reporting, including segregation of duties, authorization, and approval processes.

Reporting and Follow-up

• Audit Report: Prepare an audit report detailing findings, conclusions, and recommendations for improvement.
• Discussion with Management: Discuss the audit report with management and obtain their response to the findings and recommendations.
• Follow-up: Conduct follow-up activities to verify implementation of audit recommendations and ensure that cash management and financial processes are improved.

Relevant Considerations

1. Accounting Standards: Familiarize yourself with relevant accounting standards, including International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP).
2. Regulatory Requirements: Understand regulatory requirements, including tax laws, financial reporting requirements, Adherence to PFM Act, 2012 and regulations, 2015.
3. Risk Assessment: Conduct a risk assessment to identify potential risks and areas for improvement in cash management and financial processes.

PAYROLL AUDIT PROCEDURES

Planning and Preparation

• Understand Payroll Processes: IAF to familiarize itself with the organization's payroll processes, including payroll policies, procedures, and systems.
• Identify Payroll Risks: Determine potential payroll risks, such as inaccurate salary payments, non-compliance with tax laws, and benefits administration errors.
• Gather Payroll Data: Collect relevant payroll data, including employee records, payroll registers, and tax filings.

 Audit Procedures

1. Verify Employee Data: Confirm the accuracy of employee data, including names, addresses, and tax information.
2. Test Payroll Transactions: Test payroll transactions, including salary payments, deductions, and benefits administration.
3. Evaluate Payroll Controls: Assess the effectiveness of payroll controls, including authorization, approval, and review processes.
4. Review Tax Compliance: Verify compliance with tax laws and regulations, including income tax withholding, payroll taxes, and tax filings.
5. Test Benefits Administration: Test benefits administration, including health insurance(SHA,SHIF), retirement plans(LAPFUND), and other benefits including gratuities.

Reporting and Follow-up

• Audit Report: Prepare an audit report detailing findings, conclusions, and recommendations for improvement.
• Discussion with Management: Discuss the audit report with management and obtain their response to the findings and recommendations.
• Follow-up: Conduct follow-up activities to verify implementation of audit recommendations and ensure that payroll processes are improved.

Relevant Considerations

• Payroll Laws and Regulations: Familiarize yourself with relevant payroll laws and regulations, including tax laws, labor laws, and benefits regulations.
•  Payroll System Controls: Evaluate the controls in place for payroll systems, including access controls, data validation, and error handling.
• Employee Benefits: Consider auditing employee benefits, including health insurance, retirement plans, and other benefits.

PROCUREMENT AUDIT PROCEDURES

• Planning: Identify the procurement process to be audited, define the audit scope, and develop an audit plan.
• Risk Assessment: Assess the risks associated with the procurement process, including potential areas of non-compliance.
• Gathering Information: Collect relevant documents, including procurement policies, procurement plan, procedures, contracts, and records.

Audit Procedures

1. Review of Procurement Policies and Procedures: Verify that procurement policies and procedures are up-to-date, comprehensive, and compliant with relevant laws and regulations.
2. Evaluation of Procurement Plan: Assess whether procurement planning was adequate, including needs assessment, budgeting, and approval processes.
3. Verification of Tendering Process: Verify that the tendering process was conducted fairly, transparently, and in accordance with procurement regulations.
4. Assessment of Contract Management: Evaluate contract management practices, including contract award, performance monitoring, and payment processes.
5. Examination of Procurement Records: Review procurement records, including tender documents, bid evaluations, and contract files.

 Audit Reporting and Follow-up

• Audit Report: Prepare an audit report detailing findings, conclusions, and recommendations for improvement.Discussion with Management: Discuss the audit report with management and obtain their response to the findings and recommendations.Follow-up: Conduct follow-up activities to verify implementation of audit recommendations and ensure that procurement processes are improved.

Relevant Laws and Regulations

In Kenya, the procurement process is governed by the Public Procurement and Asset Disposal Act, 2015, and relevant regulations. Auditors should ensure compliance with these laws and regulations during the audit process.

AUDIT PROCEDURES FOR LEGISLATIVE PROCESSES AND COMMITTEE SERVICES

Audit procedures for Legislative processes

1. Review of Legislative Processes: Evaluate the assembly's legislative processes, including:

• Bill introduction and referral to committees.
• Committee review and reporting.
• Floor debates and voting procedures.

2. Assessment of Compliance with Rules: Determine whether legislative procedures comply with assembly rules, standing orders, and relevant laws.

 3. Evaluation of Transparency and Accountability: Assess the transparency and accountability of legislative processes, including public access to information and citizen engagement.

4. Verification of Accurate Record-Keeping: Verify that records of legislative activities are accurate, complete, and properly maintained.

Audit Procedures for committee services

• Review Committee Minutes and Reports: Verify that minutes and reports are accurate, complete, and properly maintained.
• Assess Committee Decision-Making: Evaluate the committee's decision- making processes, including adherence to relevant laws and regulations.
• Evaluate Committee Oversight: Assess the committee's oversight role, including monitoring of county government activities and implementation of assembly decisions.
• Verify Compliance with Assembly Rules: Determine whether the committee's activities comply with the county assembly's rules and procedures.
• Assess Committee's Use of Resources: Evaluate the committee's use of resources, including financial resources, staff, and facilities.

Reporting and Follow-up

1. Audit Report: Prepare an audit report detailing findings, conclusions, and recommendations for improvement.
2. Discussion with Committee Members: Discuss the audit report with committee members and obtain their response to the findings and recommendations.
3. Follow-up: Conduct follow-up activities to verify implementation of audit recommendations and ensure that committee processes are improved.

Mandate and Classification

Legal Department is tasked with the work of supporting the legislative, oversight, and representative roles of the County Assembly.

Legal Department covers legal drafting, advisory, litigation support, legal compliance, and capacity building.

Objectives

• Ensure compliance with constitutional and statutory provisions.
• Provide timely and accurate legal advice.
• Support legislative drafting and review.
• Represent and safeguard the legal interests of the County Assembly.

Roles and Responsibilities

Procedures

Legal Advisory Services

1. Request received (from Speaker, Clerk, Committees, or Members).
2. Acknowledgement within 24 hours.
3. Research and drafting of legal opinion.
4. Review and approval by Head of Legal Services.
5. Response issued formally within 5–10 working days depending on urgency.

Legislative Drafting and Review

• Bill drafting requests initiated by Members or Committees.
• Legal Officer collaborates with Research and relevant Committee.
• Draft prepared and submitted for stakeholder consultation (if applicable).
• Reviewed internally and validated by the Head of Legal Services.
• Bill submitted for First Reading with accompanying legal brief.

Committee Support

• Legal Officer assigned to committee (e.g., Legal Affairs, Public Accounts).
• Provides legal interpretation, guides deliberations, and ensures compliance.
• Assists in drafting committee reports or amendments to bills.

Litigation and Legal Risk Management

• Liaises with County Attorney/External Counsel on litigation involving the Assembly.
• Files responses or initiates suits as directed by the Clerk.
• Maintains litigation register and monitors case progress.
• Updates Clerk/Speaker regularly on pending matters.

Review of Regulations and Compliance

•  Periodic review of County Assembly Standing Orders, policies, and by-laws.
• Ensures alignment with national laws and court rulings.
• Advises on compliance risks in Assembly decisions or actions.

Legal Awareness and Capacity Building

1. Organizes workshops or briefings for Members on legal matters (e.g., legislative process, conflict of interest).
2. Prepares simplified guides or legal notes.

Communication Protocols

• All official advice or documents must be issued on formal letterhead, signed by the Legal Officer and Head of Legal Services.
• Legal opinions should be marked Confidential where applicable.
• Reports and updates are submitted to the Clerk and copied to the Speaker/Committee Chairperson if relevant.

7. Record Keeping

• All requests, opinions, draft bills, and litigation documents must be stored securely—both physical and digital.
• Maintain a Legal Services Register for tracking:
• Requests for legal opinions
• Drafted bills
• Court matters

Mandate and Classification

Financial Services Department is tasked with the work of ensuring transparency, accountability, compliance with regulations, and efficient use of public funds in the County Assembly of West Pokot.

It entails budgeting, revenue management, expenditure and reporting.

Objectives

• Ensure compliance with the Public Finance Management (PFM) Act, 2012
• Promote fiscal discipline
• Enhance efficiency in budget implementation
• Strengthen financial internal controls
• Ensure timely and accurate financial reporting

Roles and Responsibilities

Key Financial Procedures

A. Budget Preparation and Approval

• Initiate call for departmental budget submissions.
• Collate and review budget proposals.
• Conduct internal budget committee reviews.
• Submit draft budget to County Assembly for debate and approval.
• Upload approved budget into IFMIS.

B. Expenditure Management

1. Receive and verify requisitions (Vote Book check).
2. Carry out Assembly requisitions
3.  Prepare and verify sitting allowances for Members

C. Asset Management

• Identify and document all County Assembly Assets.
• Ensure tagging of all assets.
• Carrying out quarterly checks of Assets.
• Ensure proper valuation and maintenance of an Asset Register.

D. Procurement Finance Liaison

• Confirm availability of funds before any procurement is carried out.
• Ensure all procurement is within budget.

Compliance and Audit

• Adhere to Auditor General guidelines.

• Submit audit responses within 14 days.

• Regular internal audit schedules (quarterly).

• Implement audit recommendations.

Risk Management

• Maintain backup systems for all records and reports.
• Train staff on PFM regulations.

Documentation & Record Keeping

1. Digitize key financial records.
2. Secure filing by financial year.

Performance Evaluation

•  Conduct biannual financial performance reviews.
• Use KPIs: budget absorption rate, reporting timeliness, audit issues closure rate.