A Milimani High Court has ordered the Treasury Cabinet Secretary, John Mbadi, to disclose the certified accounts of the General in relation to the National Infrastructure Fund (NIF), pending the hearing and determination of the petition filed challenging the programme.

In issuing the order on Thursday, July 23, 2026, Justice Patricia Nyaundi directed CS Mbadi to file accounts certified by the Auditor-General in court and serve upon the petitioners, within 30 days of the order and not later than August 24, 2026.

Judge fails to freeze accounts

Further, Judge Nyaundi has declined to freeze the Ksh5 trillion of NIF and instead ordered that the Treasury continue to file the certified accounts and detailed transactional reports in court after every three months until the final determination of the petition.

In addition, the judge has stated that the said certified accounts should have details of all the monies deposited in them, withdrawn from them, all the transactions made and expenditures in relation to the fund.

“The said accounts shall detail all funds received, the exact dates of deposit into Central Bank of Kenya accounts or any commercial bank accounts operated under Section 40 of the Act, together with all transactions, expenditures and allocations drawn from the fund,” Judge Nyaundi ordered. 

In her ruling, Nyaundi stated that even though the petition raises weighty constitutional questions, the statutory scheme also contemplates ongoing public interest projects.

Notably, he averred that the fund is yet to be fully operationalised because both the investment policy and the business plan have not yet been developed and adopted.

According to the petition, the NIF Act was enacted without following the proper constitutional process of involving the Senate, yet it carves out exclusive county government functions and national (not “national government”) resources to which counties are constitutionally entitled.

The petitioner argues that the National Assembly has, through the Act, handed over a Ksh5 trillion public fund to the national executive for operation outside the elaborate fiscal control and oversight framework established under the Constitution.