An Act of Parliament to provide for establishing the office of Paymaster-General
1. This Act may be cited as the Paymaster-General Act.
Establishment of office of Paymaster-General.
2. There shall be a Paymaster-General, who shall be subordinate to the Treasury, and through whom the Treasury shall control the issue of money to the several Ministries and departments of the Government in such manner as shall be prescribed. Regulations.
3. The Minister may make such regulations as he shall see fit for prescribing the functions of the office of Paymaster-General, and generally for all matters and things relating to the said office, for the safety, economy and advantage of the public service.
Establishment of office of Paymaster-General under section 2 (1)
1. These Regulations may be cited as the Paymaster-General Regulations.
2. The Paymaster-General shall maintain and operate in his name an account with the Central Bank of Kenya, and may maintain and operate in his name an account with National and Grindlays Bank Limited, and in these Regulations ‘the Bank” means any such Bank
with which the Paymaster-General maintains such an account.
Procedure for grants of credit from Exchequer account to Paymaster-General.
3. (1) The Paymaster-General shall arrange with the Treasury to withdraw cash from the Exchequer in such amounts, and at such intervals, as he may from time to time require.
(2) The Treasury shall on each such occasion execute a requisition for the grant of credit, and transmit it to the Controller and Auditor-General.
(3) Every requisition in respect of a consolidated fund service shall show separately the several authorities relating thereto.
(4) On issuing a grant of credit pursuant to this regulation the Controller and Auditor-General shall address the grant to the Bank, and shall transmit a copy thereof to the Treasury.
(5) On receipt of a copy of a grant of credit issued under paragraph (4) of this regulation, the Treasury shall send to the Bank an order for the issue authorizing the Bank to transfer the sum authorized in the grant from the Exchequer account to the account of the Paymaster-General.
Control over aggregate amount of requisition.
4. (1) In the preparation of a requisition for the grant of credit the amounts in respect of each vote shall be aggregated to form a single figure for the requisition.
(2) In no circumstances shall the Paymaster-General’s credits from the Exchequer in respect of any vote exceed the aggregate of the sums granted by the Legislature for the financial year in respect of that vote.
(3) When a revised estimate in respect of any vote has been received by the Treasury from an accounting officer which is less in total than the aggregate sum granted for that vote by the Legislature, issues on account of the vote shall be restricted to the lesser sum unless the Treasury specially authorizes otherwise.
Advice of credit to accounting officers.
5. On every occasion on which an issue has been obtained from the Exchequer, the Paymaster-General shall advise the accounting officer of each accounting unit concerned of the sum credited to the account, including the consolidated fund service account where appropriate, maintained by him with the Paymaster-General.
Necessity to obtain further credit when existing withdrawals exceeded.
6. When charges arising from an accounting officer’s orders exceed the sums drawn by the Paymaster-General from the Exchequer for the relative vote or consolidated fund service account, the Paymaster-General shall take the first opportunity to obtain a further issue from the Exchequer in respect thereof. Account of deposits by accounting officers.
7. The Paymaster-General shall maintain an account of the sums deposited with him by accounting officers in respect of funds and deposits.
Authority to draw cheques on Paymaster-General’s account.
8. (1) The accounting officer of each accounting unit maintaining an account with the Paymaster-General and any other officer authorized by the Treasury in that behalf shall be entitled to draw cheques on the Paymaster-General’s account with the Bank.
(2) Each of the officers referred to in paragraph (1) of this regulation may, with Ike consent of the Treasury, authorize other responsible officers in his Ministry to draw cheques on the Paymaster- General’s account with the Bank.
(3) Notwithstanding the foregoing provisions of this regulation the Bank shall not be obliged to meet any cheques so drawn until it has been supplied with such specimen signatures as the Bank requires furnished, in the case of the officers referred to in paragraph (1) of this regulation, by the Treasury, and, in the case of the other responsible officers referred to in paragraph (2) of this regulation, by one of the first mentioned officers.
Paymaster-General to provide accounting officers with detailed statements for reconciliation.
9. (1) At not less than monthly intervals, the Paymaster-General shall provide the accounting officer of each accounting unit with a statement showing the amounts paid out of and received into the Paymaster-General’s account with the Bank in respect of each separate account, including Consolidated Fund service accounts, maintained by that officer with the Paymaster-General, together with the balance of each such account at the end of the latest month for which the figures are available.
(2) Each statement provided under this regulation shall be accompanied by vouchers supporting the payments and receipts.
(3) On receipt of each statement under this regulation the accounting officer shall forthwith carry out a reconciliation of the statement with his own accounts, and shall prepare and forward to the Paymaster-General a statement of such reconciliation to reach him not later than fourteen days after the end of the month to which the statement relates.
Monthly and annual statements, etc., to be submitted by Paymaster-General to Treasury.
10. (1) The Paymaster-General shall furnish the Treasury with— (a) a monthly statement and balance sheet, showing the balances held by him at the end of the month in respect of each vote account, consolidated fund service account and deposit
(b) a summary account and balance sheet at the close of each year.
(2) The balance sheet referred to in subparagraph (b) of paragraph (1) of this regulation shall be known as the Paymaster-General’s Balance Sheet.
Balances in control of Paymaster-General
11. No part of the balances held by the Paymaster-General shall be invested, advanced or placed on deposit without the written authority of the Permanent Secretary:
Provided that no such advances shall be used to meet expenditure which has not been charged upon the Consolidated Fund by the Constitution or by an Act of Parliament.