Controller of Budget (CoB) Margaret Nyakang’o has flagged about 10 counties that have been operating more than 100 bank accounts contrary to the law.

Six of the counties- Baringo, Embu, Machakos, Nairobi, Nakuru, and Nyamira have more than 150 accounts, while the remaining have between 100 and 150.

In her latest report, Nyakang’o regretted that counties are operating a number of accounts contrary to regulation 82(1)(b) of the PFM (County Governments) Regulations, 2015, which requires County Government bank accounts to be opened and maintained at the Central Bank of Kenya.

Further, Nyakang’o faulted the move, citing regulation 82(4) of the Public Finance Management (PFM) Act, which requires accounting officers to obtain written authorisation from the County Treasury before opening a commercial bank account.

The counties with the highest number of accounts include Baringo, Nairobi City, Bomet, Elgeyo Marakwet, Machakos, Murang’a, Nakuru, Nyamira, Nyandarua, Trans Nzoia and Marsabit.

Reads the report: “The only exemption is for imprest bank accounts for petty cash and revenue collection bank accounts.”

Nairobi County operates 174 accounts, eight by the County Assembly and 166 by the County Executive-166.

Baringo operates a record 282 accounts, yet the County Treasury did not submit copies of authorisation letters to the Controller of Budget for the opening of the commercial bank accounts.

Out of the 282 accounts, 231 accounts are for Health Facilities, 23 accounts are for Vocational Training Centres, nine accounts are for Established Funds, five are for revenue accounts, 11 are for special purpose accounts, one interest account, one recurrent operational account and one development operational account.

Bomet operates 148 accounts, including 131 accounts for Health Facilities, four accounts for Established Funds, one revenue account, seven special-purpose accounts (additional allocations), four imprest accounts, one recurrent operational account, and one development operational account.

In Elgeyo Marakwet, the county government operates 127 accounts with various commercial banks. They include 89 accounts for Health Facilities, nine accounts for Established Funds, four revenue accounts, nine special-purpose accounts (additional allocations), five imprest accounts, seven recurrent operational accounts, and four development operational accounts.

Embu operates 222 accounts. They include 86 accounts for Health Facilities, 115 revenue accounts, 20 special-purpose accounts (for additional allocations), and one operational account for Embu Level 5 Hospital.

Machakos operates 230 accounts, including 197 accounts for Health Facilities and four accounts for salary processing and expenses.

Marsabit operates 120 accounts, including 95 accounts for Health Facilities, Nyamira operates 157 accounts, including 103 accounts for Health Facilities, and Trans Nzoia operates 135 accounts, including 83 for Health Facilities.