When the Controller of Budget (COB), Margaret Nyakang’o, appeared on national television last week, her remarks were treated by mainstream media as a series of shocking revelations. First, she has no “visibility” over “funds and levies” that do not interact with the Consolidated Fund that parameterises her mandate. In simple English, there are parts of the publicly funded budget that are beyond the control of the Controller of Budget responsible for public funds.
Second, increased weaponisation of Article 223 of the Constitution through National Treasury means that what was originally designed as a narrow escape valve for urgent and unforeseen crises, like a famine or a national security emergency, has been converted into a regular, off-budget financing pipeline. And it isn’t spending that wasn’t foreseen; it is highly predictable stuff. By the time these items are brought to Parliament for retroactive “regularisation”, commitments are complete, funds have been spent, and the legislature is presented with a fait accompli.